Property Assessment Educational Opportunities
November 2011
Descriptions
The Department of Revenue, Property Assessment Division (Division) provides educational opportunities that relate to property in the State of Nebraska. There are currently two formats used to provide the education: 1) small classes that are taught by Division staff in locations requested by the county assessor; or 2) “Microsoft Live/Go-To Meetings” which are taught online allowing multiple attendees to participate in one location. These opportunities are offered upon request and provide continuing education hours for Nebraska Assessor Certificate holders. If you are interested in any of these educational opportunities, please contact the Division at 402-471-5984.
Below is a summary of the educational opportunities currently available.
Basic Application of Spreadsheets
(3 hours)
The Basic Application of Spreadsheets class helps novice spreadsheet users. The workbook provided in class contains explanations of the various uses and features of electronic spreadsheets. In addition to the workbook, a CD is provided containing several practice examples. An added feature is a list of keyboard shortcuts to aid in the navigation of large spreadsheets and quick keyboard functions to assist the spreadsheet user.
Physical Inspection, Review, and Developing Depreciation
(5 hours)
The Physical Inspection, Review, & Developing Depreciation class demonstrates the processes and documentation for physical inspection and review of property, followed by the relevance of the data in developing a depreciation analysis for the residential class of property. The class focuses on the importance of quality and condition assignments in development of the depreciation schedule, and the consistency necessary to assign and review the parcel characteristics. Steps taken to develop depreciation using current sales are outlined. Also, the use of actual age and effective age of the parcels to determine a depreciation schedule are discussed. Spreadsheets are set up as examples to assist in the depreciation analysis.
Beginning Assessment - New Staff Training
(4 hours)
The Beginning Assessment class is offered to newly-elected county assessors and their staff to establish an overall understanding of the assessment process and assessor functions. Topics covered include: valuation and equalization; the protest process; certification of value; determining personal property; administering exemptions; homestead exemption process; understanding the legal process; utilizing the sales file; processing property assessed by the state; and filing administrative reports. This is designed to be a very broad overview and a basic foundation for new staff.
Exemptions: Government-owned & Permissive
(2 hours)
The Exemptions: Government-Owned and Permissive class establishes an understanding of governmental and permissive exemptions. Topics covered include: understanding definitions; reviewing qualifications; filing requirements; determining taxability; administering leased property; valuation assessment; overseeing protests; change of use or ownership during the year; and administering penalties.
Personal Property
(2 hours)
The Personal Property class establishes an understanding of the administration of personal property. Topics covered include: identifying personal property; filing requirements; calculating Nebraska net book taxable value; overseeing protests; and administering penalties.
Sales File Practice Manual
(3 hours)
The Sales File Practice Manual is a training tool for county assessors and staff and provides a step-by-step process of working through the sales file. This class will provide a workbook overview and instruction on building the state sales files records; explanation of fields; coding requirements; submission schedules; electronic transfer of data; multiple parcels combination sales; roster information; correction procedures; generating reports; and working with “what-if” queries. The class also addresses the completion and submission process of the abstract and assessed value update (AVU).
Ag Land Market Areas/Valuation Groupings
(1.5 - 3 hours)
The Ag Land Market Areas/Valuation Groupings class assists counties in establishing agricultural market areas and/or understanding and developing valuation groupings (unique subclasses). The statutory and court case guidelines for the establishment of agricultural market areas and residential and commercial valuation groupings are also discussed and presented. This class may be taught in its entirety or split into 2 separate sessions, each 1.5 hours long: agricultural market areas and/or residential and commercial valuation groupings.
Contact:
Nebraska Department of Revenue
Property Assessment Division
402-471-5984
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