The Property Assessment Division has issued a new directive for the Nebraska Assessor Reference Manual:

Directive 12-1: Level of Value and Quality of Assessment Measurement for the 2012 Assessment Year (supersedes Directive 11-1).

Please update your Assessor Reference Manual accordingly.

All information related to the Manual is available on the Division's website under Legal Information.

Please contact the Legal/Policy section of the Division if you have any questions.