Omaha Property Taxes & Other Levies Explained: Rates by County (2026)

If you’re moving to the Omaha area or PCSing to Offutt Air Force Base, Omaha property taxes will likely be the biggest surprise in your monthly housing payment. Nebraska leans heavily on property taxes to fund schools and local services, so a home that looks affordable on price can carry a tax bill higher than you’d expect coming from Texas, Florida, or Virginia.

The good news: Nebraska has no tax on military retirement pay, several automatic property tax credits, and a homestead exemption for qualifying disabled veterans. Here’s a plain-English breakdown of what you’ll pay in Douglas, Sarpy, Cass, Washington, and Saunders counties, whether you’re PCSing to Offutt AFB, buying your first home in Papillion, or looking at acreage near Plattsmouth.

How Omaha Property Taxes Work

Your tax bill is your home’s assessed value multiplied by the combined levy for your tax district. In Nebraska, residential property is assessed at 100% of market value, so a $350,000 home is taxed on roughly $350,000.

The levy is a stack of rates from every local government that serves your address: the county, the city, the school district, community college, natural resources district, and sometimes a fire district or SID (Sanitary and Improvement District). The school district is usually the largest slice, which is why two homes a mile apart can have noticeably different bills.

Key dates to know:

• January 1: Your home’s value is set as of this date each year.
• By June 1: The county assessor mails a valuation change notice if your value went up or down.
• June 1–30: Window to protest your valuation with the County Board of Equalization.
• Taxes are paid in arrears statewide. Every Nebraska county works this way: the bill you pay in 2026 is for tax year 2025. Only the due dates differ by county.

When Omaha property taxes are due:

Douglas and Sarpy follow the earlier schedule because Nebraska sets it for counties with more than 100,000 residents (Nebraska Department of Revenue). If you have a mortgage with escrow, your lender pays these for you.

How Arrears Taxes Affect Your Closing Costs

Because Nebraska and Omaha property taxes are paid a year behind, the seller has lived in the home for part of a tax year that the buyer will eventually pay. Closing settles that up in two ways.

1. Unpaid prior-year taxes. Any installment from last year that’s still unpaid at closing is paid out of the seller’s proceeds. In Douglas and Sarpy, a closing before April 1 usually means the seller pays the full prior-year bill; between April and August, typically just the second half.
2. Current-year proration. The seller credits the buyer for the current year’s taxes from January 1 through the closing date. Since the current year’s bill isn’t set yet, the credit is usually estimated from the most recent tax bill.

Example: A Sarpy County home with a $7,000 annual tax bill closes July 15, 2026.

• Seller pays the second half of 2025 taxes (about $3,500) at closing if it hasn’t been paid yet.
• Seller credits the buyer for January 1 through July 15, 2026: 196 days ÷ 365 × $7,000 ≈ $3,760.
• The buyer pays the full 2026 bill in 2027, but already received about $3,760 toward it.

What this means for buyers:

• The credit lowers your cash to close, but you’ll also fund your escrow account. Lenders collect an initial escrow deposit for upcoming tax installments plus a cushion of up to two months, which can add a few thousand dollars to closing costs.
• Plan for an escrow adjustment. If your purchase price is higher than the prior assessed value, next year’s bill may be higher too, and your monthly payment may rise after the first escrow analysis.
• New construction is the big one. If the home was finished after January 1, the prior bill may reflect only the lot. The proration credit will be small, and the first full bill on the finished home can be several times higher. Budget from an estimate of the completed home’s value, not the lot bill.

What this means for sellers: Expect the tax proration and any unpaid prior-year installment to show as deductions on your settlement statement. Selling later in the year means a larger credit to the buyer.

Your lender’s Loan Estimate and the title company’s settlement statement will show the exact figures for your closing.

Property Taxes by County: What You’ll Pay

Douglas and Sarpy counties both average right around 2% of value per year, well above the statewide average of about 1.47%. Cass, Washington, and Saunders counties average lower, about 1.33% to 1.66%, partly because farmland makes up a large share of their tax base.

Source: Nebraska Department of Revenue, 2025 Annual Report, Table 7. These are countywide averages across all property types. Your actual bill depends on your specific tax district, so always pull the levy for the exact address before you buy.

Douglas County

Douglas County covers Omaha, Elkhorn, Millard, Bennington, Valley, and Ralston. Rates vary most by school district (Omaha Public Schools, Millard, Elkhorn, Westside, Bennington) and by whether a neighborhood sits in an SID outside city limits. Newer subdivisions in west Omaha and Elkhorn often carry SID levies that pay off streets and sewers, which can push the total rate higher.

• Look up a property: Douglas County Assessor/Register of Deeds website (402-444-7060); click “Treasurer’s Tax Report” on any parcel to see the levy breakdown.
• Pay or ask questions: Douglas County Treasurer, dctreasurer.org, 402-444-7103

Sarpy County

Sarpy is Nebraska’s fastest-growing county and home to Offutt AFB, Bellevue, Papillion, La Vista, Gretna, and Springfield. The county’s own levy has held flat at about $0.285 per $100 of value, its lowest since at least 1985, and the county portion is less than 13% of a typical bill (Sarpy County). Most of your bill goes to your school district: Bellevue Public Schools, Papillion La Vista Community Schools, Gretna Public Schools, or Springfield Platteview.

• Pay or ask questions: Sarpy County Treasurer, 1102 E. 1st Street, Papillion, NE 68046, 402-593-2143
• Valuations and exemptions: Sarpy County Assessor, 1102 E. 1st Street, Papillion, NE 68046, 402-593-2122

Cass County

Cass County sits just south of Sarpy and offers more acreage, small-town living in Plattsmouth and Louisville, and an easy drive to Offutt. Homes inside town limits will typically land closer to the Douglas and Sarpy range than the county average suggests, while rural properties often come in lower.

• Pay or ask questions: Cass County Treasurer, 446 Main Street, Plattsmouth, NE 68048, 402-296-9511 (Cass County)
• Valuations and exemptions: Cass County Assessor, 145 N. 4th Street, Plattsmouth, NE 68048, 402-296-9310

Washington County

Washington County sits just north of Omaha and includes Blair, Fort Calhoun, and Arlington. It draws buyers who want small-town living and a lower average tax rate while staying within commuting distance of north and downtown Omaha. As with Cass, farmland pulls the county average down, so homes inside Blair city limits may run higher than 1.33%.

• Pay or ask questions: Washington County Courthouse, 1555 Colfax Street, Blair, NE 68008, 402-426-6822 (Washington County)
• Valuations and exemptions: Washington County Assessor, 1555 Colfax Street, Blair, NE 68008, 402-426-6800

Saunders County

Saunders County lies west and southwest of the metro along the I-80 corridor toward Lincoln, with Ashland, Yutan, Wahoo, and Mead. It’s popular with acreage buyers and families splitting commutes between Omaha and Lincoln.

• Pay or ask questions: Saunders County Treasurer, 433 N. Chestnut Street, Suite 201, Wahoo, NE 68066, 402-443-8128 (Saunders County)
• Valuations and exemptions: Saunders County Assessor, 433 N. Chestnut Street, Suite 200, Wahoo, NE 68066, 402-443-5600

School District Impact on Omaha Property Taxes

Your school district is the biggest single line on your tax bill, often more than half of it. That’s why two homes in the same city, or even the same zip code, can carry very different tax bills.

Nebraska states levies in dollars per $100 of value. A school levy of 0.97 means $0.97 for every $100, or $9.70 per $1,000 (9.7 mills). The state then applies credits, mainly the LB 34 school credit, that bring the amount you actually pay down substantially. Statewide, those credits cut school property taxes by about 37% in 2025.

Source: Nebraska Department of Education, 2025 Levied and Effective Tax Rates by School District. Figures are general (non-bond) levies; the “after state credits” column is a district-wide average, so your parcel’s actual credit will vary.

Three things this table doesn’t show:

• Bond levies. Districts building new schools add a separate bond levy. Fast-growing districts can carry a meaningful one; Gretna’s bond levy was about $0.37 per $100 in 2024 (Nebraska Department of Revenue).
• The Learning Community. Homes in Douglas and Sarpy counties pay a small additional levy, about $0.014 per $100, to the Learning Community of Douglas and Sarpy Counties.
• Everything else on the bill. County, city, SID, natural resources district, and fire district levies all stack on top.

A lower levy doesn’t automatically mean a lower bill. A district with a lower rate but higher home values can still cost you more in total dollars. Compare the levy and the home price together.

Subdivision Impact: SIDs and Annexation

If you’re buying in a newer neighborhood outside city limits, especially in west Omaha, Elkhorn, Bennington, Gretna, or unincorporated Sarpy County, you’ll likely see an SID levy on the tax bill.

What an SID is. A Sanitary and Improvement District is a taxing district a developer creates to build a subdivision’s streets, sewers, water, and parks before a city annexes it. The SID borrows to pay for that infrastructure, usually through short-term warrants that are later refinanced into longer-term bonds. Homeowners repay that debt through an SID levy on their property tax bill. SIDs are unique to Nebraska and are concentrated in Douglas and Sarpy counties (Bond Buyer).

Why it matters to your bill. Two homes at the same price, in the same school district, can have noticeably different tax bills because one sits in an SID still paying off its infrastructure debt. Newer SIDs with a lot of debt and few finished homes tend to carry the highest levies, and they can change from year to year as lots sell and debt is refinanced.

What happens at annexation. Once a subdivision is built out, the neighboring city often annexes it. The SID dissolves, the city takes over its debt and maintenance, and the SID levy is replaced by the city levy. For many homeowners, the total rate drops after annexation, but not always, and annexation timing is up to the city.

Your protections as a buyer. Nebraska law requires buyers of a home in an SID to acknowledge in writing that the property is in an SID (Nebraska Legislature). Before you make an offer:

1. Pull the tax report on the assessor’s site and look for an “SID” line in the levy breakdown.
2. Ask how much bond and warrant debt the SID still owes and how many lots remain unsold.
3. Ask whether the city has signaled plans to annex and what the city levy would be.
4. Compare the total levy, not just the school district, against similar homes inside city limits.

Why Are Nebraska and Omaha Property Taxes So High?

Nebraska’s property taxes are high mainly because local governments, especially schools, rely on them more than most states do. Property taxes make up about 35% of all state and local tax revenue in Nebraska (Tax Foundation).

• Schools lean heavily on local property tax. Nebraska’s school aid formula, TEEOSA, gives equalization aid mainly to districts with lower property wealth. In 2025–26, only 50 of the state’s 245 districts received equalization aid (Nebraska Legislature). The rest fund most of their budgets locally.
• Many layers of local government. Your bill can include the county, city, school district, community college, natural resources district, educational service unit, fire district, and SID. Each sets its own levy.
• Rising home values. Even when levies fall, higher valuations can push bills up. Douglas, Sarpy, and many other counties have cut average rates in recent years while total taxes collected still rose.
• Growth costs money. Fast-growing areas like Sarpy County and west Omaha need new schools, roads, and sewers, which often means bond and SID levies.

The state has been shifting more of the load. LB 34 (2024) put the school credit directly on property tax bills, and since tax year 2025 community colleges are funded by the state instead of a local operating levy (Nebraska Department of Revenue). A state commission is also studying the school funding formula, with recommendations due by the end of November 2026.

How Nebraska Taxes Compare to Other States

Nebraska’s property taxes rank among the highest in the country, but the rest of the tax picture is more middle-of-the-road and improving.

What this means for military families: Coming from a no-income-tax state like Texas or Florida, your property tax bill will likely feel higher. Coming from Illinois or New Jersey, it may feel familiar. For military retirees, Nebraska’s full exemption on military retirement pay and Social Security often offsets a good part of the higher property tax, especially once you factor in a disabled veteran homestead exemption.

Property Tax Credits and Exemptions

Two credits lower every Nebraska homeowner’s bill automatically, and the homestead exemption can wipe out most or all of the tax for qualifying veterans and seniors.

Automatic credits (no application)

• School District Property Tax Relief Credit: Created by LB 34 in the 2024 special session, this credit now comes off your property tax statement directly instead of being claimed on your state income tax return (Nebraska Department of Revenue).
• Real Property Tax Credit: A smaller state credit based on your home’s value, also applied on the bill.

Credit you still claim on your Nebraska return

Community College Property Tax Credit: Claim it on Form PTC with your Nebraska Form 1040N. Since tax year 2024, Form PTC covers only community college property taxes paid. If your lender pays taxes from escrow, you still qualify. Use the DOR’s Property Tax Look-up Tool to find the amount.

Homestead exemption

The homestead exemption removes all or part of your home’s taxable value. Apply with your county assessor on Form 458 between February 2 and June 30 each year, and you must own and occupy the home from January 1 through August 15 (Sarpy County Assessor).

Veterans must have an honorable or general (under honorable conditions) discharge. Category 4V only refiles with the full application in years ending in 0 or 5, which makes it one of the easiest exemptions to keep once approved.

PCS tip: Your VA rating must be certified on or before January 1 of the tax year. If you close on a home mid-year, apply the following February so the exemption starts on your next bill. Active-duty members who keep their home of record elsewhere may also be exempt from Nebraska personal property tax on vehicles under the Servicemembers Civil Relief Act; ask the county treasurer when you register.

Sales Tax by City

Nebraska’s state sales tax is 5.5%, and cities can add up to 2% on top. Most metro cities land at 7% or 7.5%. Groceries for home consumption are exempt.

Source: Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026. As of July 2026, purchases in the metro’s “Good Life Districts,” Nebraska Crossing in Gretna and La Belle Vue in Bellevue, are taxed at the standard 5.5% state rate plus the local rate. Shopping on base at the Offutt BX and commissary is tax-free for eligible patrons.

Nebraska Income Tax and Military Pay

Nebraska’s top income tax rate drops to 4.55% for tax year 2026, down from 5.20% in 2025 and 5.84% in 2024, and is scheduled to reach 3.99% in 2027 under LB 754 (Taxstra). There are no city or county income taxes anywhere in the metro.

• Military retirement pay: 100% exempt from Nebraska income tax, including National Guard and Reserve retirement.
• Social Security: Fully exempt.
• Active-duty pay: If your legal state of residence is somewhere else, the Servicemembers Civil Relief Act protects your military pay from Nebraska income tax while you’re stationed at Offutt.
• Military spouses: Under the Military Spouses Residency Relief Act, a spouse can often keep the same state of residence as the service member. Give your Nebraska employer Form 9N to stop state withholding.
• Other retirement income: Civilian pensions, 401(k), and IRA withdrawals are taxed as ordinary income.

For retirees, this is one of the strongest arguments for staying in the Omaha area after your last assignment: your military pension isn’t taxed, and the income tax rate keeps falling.

Vehicle Tax and the Military Exemption

Nebraska charges an annual motor vehicle tax when you register a car, and it surprises a lot of incoming families. The tax is based on the vehicle’s value when new (its MSRP), not what it’s worth today, and it shrinks each year until it drops to $0 at 14 years old.

Source: Neb. Rev. Stat. § 60-3,187. A $40,000 MSRP carries a $700 base tax. On top of the motor vehicle tax, you’ll pay a separate motor vehicle fee (also based on value and age), a $15 registration fee, small state and county fees, and a city wheel tax in some cities (Nebraska DMV).

The military benefit. Active-duty service members stationed in Nebraska on orders who haven’t made Nebraska their legal residence are exempt from the motor vehicle tax. Spouses who share the service member’s state of legal residence and moved here because of the PCS qualify too. You have two options:

• Keep your home-state registration. Vehicles properly registered in your state of legal residence don’t have to be registered in Nebraska (Offutt AFB).
• Get Nebraska plates without the motor vehicle tax. Bring a current LES and proof of ownership to the county treasurer, and the motor vehicle tax is waived. Registration and other fees still apply (Sarpy County).

The exemption doesn’t cover sales tax on a vehicle you buy in Nebraska, and it ends if you establish Nebraska residency, for example by registering to vote here or paying Nebraska income tax as a resident. For the full registration walkthrough, see the Nebraska New Resident DMV Checklist.

Disabled veterans: new exemption starting 2026. Beginning January 1, 2026, disabled and blind veterans in Nebraska pay no motor vehicle tax and no motor vehicle fee on one vehicle used for personal transportation. Any service-connected disability qualifies, including a 0% rating, as does receiving VA compensation, disability retirement, or a VA pension. Veterans need an honorable discharge, and active-duty members and surviving spouses don’t qualify (Nebraska Department of Veterans’ Affairs).

• How to claim it: Join the NDVA Military & Veterans’ Registry with a VA benefit summary, then tell the county treasurer you qualify when you register or renew, or check the exemption box when renewing online.
• Timing: Claim it within 30 days of buying a vehicle, or before the end of your renewal month. It carries over each year without reapplying.
• Still owed: Plate fees, sales tax, and wheel tax.

Veterans rated 10% or higher can also get Disabled Veteran license plates with no plate fee for the standard alphanumeric version.

Tips Before You Buy

1. Look up the levy for the exact address. Two homes in the same zip code can have different school districts or SID levies.
2. Budget from the current bill, then adjust. A recent sale often triggers a reassessment closer to your purchase price the following January.
3. Ask about the SID. In newer subdivisions outside city limits, ask how much SID debt remains and whether annexation is likely.
4. File the homestead exemption the first February after you close if you’re a qualifying disabled veteran or senior.
5. Protest in June if your value looks high. Bring recent comparable sales to the County Board of Equalization.
6. Factor taxes into your BAH math. A slightly cheaper home in a higher-levy district can cost more per month than you expect.

Frequently Asked Questions: Omaha Property Taxes & Levies

Are property taxes higher in Sarpy or Douglas County? They’re nearly identical on average, both about 2% of value per year. Your school district matters more than the county line.

Is Cass County cheaper for property taxes? The countywide average is lower, about 1.66%, largely because of farmland. Homes in Plattsmouth or Louisville may still land closer to 2%.

When are property taxes due in Omaha? In Douglas and Sarpy counties, the first half becomes delinquent April 1 and the second half August 1. In Cass, Washington, and Saunders counties, the dates are May 1 and September 1.

Do 100% disabled veterans pay property tax in Nebraska? Veterans with a 100% service-connected permanent disability or an IU rating can qualify for the homestead exemption with no income or home value limits. Apply on Form 458 with your county assessor between February 2 and June 30.

Does Nebraska tax military retirement? No. Military retirement pay is fully exempt from Nebraska income tax.

Moving to Offutt or the Omaha Metro?

Taxes are just one piece of the PCS puzzle. As a retired Navy veteran and Omaha REALTOR®, I help military families compare neighborhoods, school districts, and total monthly costs before they commit. Start with the Offutt Air Force Base PCS Guide, explore Living in Bellevue, NE, or contact me at 402-600-3006 and I’ll pull the actual tax numbers on any home you’re considering.

This article is general information, not tax or legal advice. Rates and programs change each year; confirm details with your county assessor, county treasurer, or a tax professional.

Sources

• Nebraska Department of Revenue: 2025 Average Property Tax Rate by County (Table 7)
• Nebraska Department of Revenue: Assessor Calendar, April 2026
• Nebraska Department of Revenue: Form PTC 2026
• Nebraska Department of Revenue: Local Sales and Use Tax Rates, July 1, 2026
• Sarpy County Assessor: Homestead Exemption
• Sarpy County: Budget and Levy
• Cass County Treasurer
• Taxstra: Nebraska Retirement Taxes
• Washington County, Nebraska: County Services
• Saunders County Treasurer
• Nebraska Department of Education: 2025 Levied and Effective Tax Rates by School District
• Nebraska Legislature: TEEOSA Research Brief
• Nebraska Department of Revenue: 2025 Community Colleges, Table 18
• Tax Foundation: Taxes in Nebraska
• Nebraska Legislature: SID buyer acknowledgment (LB 324)
• Bond Buyer: Omaha SIDs
• Nebraska Legislature: Neb. Rev. Stat. § 60-3,187 (motor vehicle tax schedule)
• Nebraska DMV: 2025 Motor Vehicle Taxes and Fees
• Sarpy County: Active Duty Military Vehicle Registration
• Offutt AFB: Vehicle Registration and Driver’s License
• Nebraska Department of Veterans’ Affairs: Disabled/Blind Veteran Motor Vehicle Tax & Fee Exemption
• Nebraska DMV: Disabled American Veteran Plates