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County No. 006 of 10 Revised April 2026
Nebraska · Reading time · 9 min
Dodge County · Nebraska

Property Tax in Dodge County, 2026

A calculator and field guide for Fremont-area homeowners — and for anyone considering a move to Dodge County — including Nebraska's 100% assessment ratio (no AR reduction), the LB 34 of 2024 School District Property Tax Relief Credit (front-loaded directly onto property tax bills since 2024 — $797M for 2025-2026, ~30% reduction in school taxes), the Real Property Tax Credit (~$0.40/$1,000 of non-agland AV, $467M for 2025-2026), the income-tested Homestead Exemption (NRS §77-3501) for 65+/disabled (HHI ≤ ~$48K single / ~$58K married for full benefit), the FULL Homestead Exemption for 100% disabled vets (no income limit), and the Truth in Taxation Act (LB 644 of 2021) requiring public hearings for tax requests above 2% + real growth. NE has the 5th-highest effective property tax rate in the US (~1.6%).

Median Effective Rate
1.65%
tax bill ÷ market value
Median Home Value
$175,000
single-family, 2026
Typical Annual Bill
$2,888
on AV (100% FMV) × consolidated mill levy / 1000 (5th-highest US effective rate ~1.6%; LB 34 of 2024 School District Property Tax Relief Credit applied directly to bill)
Assessor
Dodge Co. Assessor
(402) 727-2728
Thinking of moving? Compare Dodge County side-by-side with any other county we cover.
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Dodge County operates under Nebraska's 100% assessment ratio system — real property is assessed at full market value with no AR reduction. Dodge's consolidated mill levy is approximately 18.04 mills per $1,000 of AV, producing typical effective rates around 1.65% — among the highest in the United States (NE ranks 5th-6th in effective property tax rate). LB 34 of 2024 (special session) "front-loaded" the School District Property Tax Relief Credit directly onto the property tax bill, replacing the old Form PTC income-tax-credit mechanism.

How the bill is built

Nebraska assesses real property at 100% of fair market value (agricultural land at 75%). Tax = AV × consolidated mill levy / 1000. The bill then receives two automatic credits: the Real Property Tax Credit (~$0.30-$0.60 per $1,000 of non-agland AV) and the School District Property Tax Relief Credit (~30% of school district taxes, post-LB 34). Homestead Exemption (NRS §77-3501) applies before the credits for qualifying 65+/disabled/disabled-vet homeowners. Bills issue annually; first half due May 1, second half due September 1.

LB 34 of 2024 was Nebraska's biggest property tax reform in decades. Passed in a 17-day special session (Aug 2024), it converted the Nebraska Property Tax Incentive Act credit from a Form PTC income-tax filing to a direct bill credit applied automatically. About 50% of eligible credits were going unclaimed before the change. The 2025-2026 School Credit fund is $797M, providing ~30% reduction in school district taxes statewide.
Nebraska's Homestead Exemption is income-tested for most categories — but not for 100% disabled vets. 65+/disabled homeowners need HHI ≤ ~$48K single / ~$58K married for full benefit (sliding scale above). 100% service-connected disabled veterans receive full or substantial AV exemption with NO income limit. Surviving spouses of qualifying veterans retain. Apply with County Assessor by June 30.

2026 Dodge County rate breakdown (consolidated mill levy per $1,000 of AV (100% AR; LB 34 of 2024 School District Property Tax Relief Credit applied directly to bill, ~$0.30-$0.60 per $1,000 reduction), Fremont district)

Taxing entityRate
Fremont Public Schools10.8500
Dodge County (general)3.5200
City of Fremont2.6900
Metropolitan Community College0.9850
Combined total18.0450

As of April 27, 2026 · From Dodge County Assessor/Register of Deeds.

Note: Dodge County sits ~40 miles northwest of Omaha along US-275 — Fremont (the seat) is a major Omaha exurb and agricultural-processing center. Substantial employment from Lincoln Premium Poultry (Costco-owned chicken processor opened 2019, ~800 employees), Hormel Foods, and Valmont Industries (irrigation equipment, headquartered in Omaha but with substantial Dodge operations). Midland University (~1,500 students) anchors small-college academics.
Note: Dodge's combined county + school + city + community college mill levy in Fremont runs ~18 mills on 100% AV, producing typical effective rates around 1.60-1.70%. The substantial agricultural and processing tax base spreads costs efficiently — Fremont's median bills are competitive with similar-size NE counties.
Note: The Real Property Tax Credit and School District Property Tax Relief Credit (LB 34 of 2024) reduce typical Dodge homestead bills by ~$700-900/year automatically. The Lincoln Premium Poultry plant (the largest greenfield Costco investment in US history at ~$300M) generates substantial commercial property tax revenue that benefits Dodge homeowners.

Deductions and credits for 2026

Nebraska homeowner relief operates through four layered mechanisms: the Homestead Exemption (NRS §77-3501) for 65+/disabled/disabled-vet homeowners (income-tested for most categories), the Real Property Tax Credit (~$0.30-$0.60 per $1,000 of non-agland AV, applied directly to bill), the School District Property Tax Relief Credit (~30% of school taxes, applied directly to bill post-LB 34 of 2024), and the Community College Property Tax Credit (still claimed via Form PTC on income tax return).

Homestead Exemption (NRS §77-3501 to §77-3529)

For homeowners 65+ OR certain disabilities OR 100% service-connected disabled vets. Provides AV reduction (full or partial) on primary residence. Income-tested for 65+/disabled categories: full benefit at HHI ≤ ~$48K single / ~$58K married (2025; indexed annually); sliding scale to zero benefit at higher incomes. 100% service-connected disabled veterans receive the exemption with NO income limit; surviving spouses retain. Apply with County Assessor between February 1 and June 30 each year. Annual application required (no auto-renewal).

School District Property Tax Relief Credit (LB 34 of 2024)

The biggest Nebraska property tax change in decades. Pre-2024, this credit was claimed on Form PTC with state income tax return — about 50% of eligible credits went unclaimed. LB 34 of the August 2024 special session "front-loaded" the credit directly onto property tax bills starting with 2024 taxes (paid in 2025). The 2025-2026 fund is $797 million, providing ~30% reduction in school district taxes statewide. NO APPLICATION REQUIRED — applies automatically to all property tax bills.

Real Property Tax Credit (Property Tax Credit Act, LB 367 of 2007)

Separate from the school district credit. Applied directly to property tax bill — typically ~$0.30-$0.60 per $1,000 of non-agland AV (about $80-$200/year for a typical homestead). The 2025-2026 fund is $467 million. Agricultural land receives a separate "agland tax credit" applied to agland AV. NO APPLICATION REQUIRED — applies automatically.

Community College Property Tax Credit

Still claimed via Form PTC on Nebraska state income tax return — refundable credit equal to a percentage of community college property taxes paid (percentage set annually by NE Department of Revenue based on appropriation). Worth ~$50-$150/year for typical homeowner.

Appealing your assessment

Assessment notices are mailed by June 1. Property owners may file a written protest with the County Board of Equalization between June 1 and June 30 (NRS §77-1502). The County Board hears protests through August 10. Decisions may be appealed to the Tax Equalization and Review Commission (TERC) within 30 days. Final appeal is to the Nebraska Court of Appeals. The annual reassessment cycle means assessments can change every year; valuation increases require Truth in Taxation public hearings under the Property Tax Request Act (LB 644 of 2021) for any tax request above 2% + real growth.

Cities and towns in Dodge County

Dodge County contains 6 incorporated municipalities, ranging from Fremont to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Dodge County is subject to Dodge County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town Type Population (2020)
Fremont County seat city 27,500
North Bend city 1,200
Scribner city 850
Hooper city 800
Dodge village 600
Snyder village 300

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Fremont tax district. Other cities in Dodge County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Dodge County Assessor/Register of Deeds before relying on any estimate.

Compare with neighboring counties
Douglas
2.05% effective
Omaha, Boys Town

Frequently asked questions

When are Nebraska property taxes due?

Bills are issued annually after assessment certification. Most Nebraska counties allow split-payment: first half due May 1, second half due September 1 (specific dates vary slightly by county). Late payments accrue 14% interest annually under NRS §77-204. Most homeowners pay through escrow. The Real Property Tax Credit and School District Property Tax Relief Credit (LB 34 of 2024) apply automatically to the bill — no application required.

What is LB 34 of 2024 and how does it affect my bill?

LB 34 (passed in the August 2024 special session) "front-loaded" the School District Property Tax Relief Credit directly onto property tax bills, replacing the old Form PTC income-tax-credit mechanism. Pre-2024, taxpayers had to file Form PTC with their state income tax return to claim the credit — and about 50% of eligible credits went unclaimed. LB 34 makes the credit automatic. The 2025-2026 fund is $797 million, providing ~30% reduction in school district taxes statewide.

Why is Nebraska's effective property tax rate so high?

Nebraska ranks among the top 5-6 US states for effective property tax rate (~1.6%) for two structural reasons: (1) Nebraska has a 100% assessment ratio with no AR reduction (most states use a fractional AR like 33% or 60%), and (2) school district funding relies more heavily on local property tax than in most states. The state-level credits (Real Property Tax Credit + School District Credit) are designed to reduce effective rates without changing the underlying levy structure.

How does Nebraska's Homestead Exemption work?

The Homestead Exemption (NRS §77-3501 to §77-3529) provides AV reduction on primary residences for three categories: (1) homeowners 65+, (2) certain disabilities, (3) 100% service-connected disabled veterans. For 65+/disabled categories, income limits apply: full benefit at HHI ≤ ~$48K single / ~$58K married for 2025 (sliding scale to zero benefit above). 100% disabled veterans receive the exemption with NO income limit. Apply with the County Assessor between February 1 and June 30 each year; annual application required.

What's the Truth in Taxation Act?

The Property Tax Request Act (LB 644 of 2021, building on LB 103 of 2019) requires local governments — counties, cities, school districts, community colleges — to hold public hearings and post-card-notify all property owners before adopting a property tax request that exceeds 2% + real growth (annexations, capital improvements, classification changes). The hearings are intended to make property tax increases more visible to homeowners. Violations can void the increase. Most NE counties hold these hearings each September.

About Dodge County

Beyond the property tax — a few things you might not know about the place.

Weird fact
Fremont’s John C. Fremont Days celebrates the namesake explorer who passed through the area in 1842 during his expedition to map the Oregon Trail. Fremont (the explorer) later became the first Republican Party presidential nominee in 1856 (he lost to James Buchanan). The town of Fremont was named after the explorer in 1856.
Hometown hero
Howard Hanson
Pulitzer Prize-winning composer and conductor, born in Wahoo (just south of Dodge County) in 1896 but with substantial Fremont connections. Won the Pulitzer Prize for Music in 1944 for Symphony No. 4. Long-time director of the Eastman School of Music in Rochester, NY (1924-1964).
Biggest annual event
John C. Fremont Days
Annual July festival in Fremont celebrating the city’s namesake explorer with a parade, carnival rides, live music, and the celebrated Fremont Lake Days canoe race. Among the largest summer festivals in eastern Nebraska, drawing ~50,000 attendees over the weekend.

About this site's data and estimates. The Property Tax Almanac is an independent editorial reference. It is not affiliated with any government agency, tax assessor, or tax preparation service. The calculators and data on this site are informational and are not a substitute for advice from a qualified tax professional, attorney, or your official county assessor or appraisal district.

Accuracy, sources, and scope. Tax rate data is compiled from publicly available sources — including the Texas Comptroller of Public Accounts, the Indiana Department of Local Government Finance, the Illinois Department of Revenue, the Florida Department of Revenue, the Tennessee Comptroller of the Treasury, the Arizona Department of Revenue, the North Carolina Department of Revenue, the Wisconsin Department of Revenue, the Michigan Department of Treasury, the Iowa Department of Revenue and Iowa Department of Management, the Minnesota Department of Revenue, the California State Board of Equalization, individual county appraisal and assessor offices, and the US Census Bureau — and is believed to be accurate as of the "revised" date shown on each page. Rates change annually (and sometimes mid-year) through local budget adoptions, legislative action, and voter-approved measures. Rates displayed reflect the primary tax district of the county seat; rates in other cities, school districts, Municipal Utility Districts (MUDs), Emergency Services Districts (ESDs), Mello-Roos Community Facilities Districts (CFDs), and special taxing units within the same county may be meaningfully higher or lower. Census population figures are from the 2020 Decennial Census and are rounded to the nearest 100.

How to use these estimates. The calculator produces a rough estimate based on the county seat's combined rate, statutory deductions and exemptions available statewide, and the value you enter. Your actual bill depends on your specific parcel's assessed or appraised value, the exact taxing entities covering your address, any local-option exemptions you qualify for, any assessment caps or circuit-breaker protections (e.g., Florida's Save Our Homes, Arizona's Prop 117 LPV cap, Indiana's 1% circuit breaker, North Carolina's Elderly/Disabled Exclusion, Wisconsin's Lottery & Gaming Credit, Michigan's Proposal A 5%/IRM cap, Iowa's residential rollback, Minnesota's Homestead Market Value Exclusion, California's Proposition 13 acquisition-value system and 2% annual cap), and any appeal or protest outcomes. For an authoritative figure, consult your county appraisal district (Texas), county assessor (Indiana, Illinois, Tennessee, Arizona, North Carolina, Iowa, Minnesota, California), county property appraiser (Florida), or municipal/township assessor (Wisconsin and Michigan — assessments are set at the city/village/township level rather than the county level; some Iowa and Minnesota cities also have city-level assessors). The contact information for the primary authority in each county is listed at the top of that county's page.

No legal or tax advice; no warranty. Nothing on this site constitutes legal, tax, financial, investment, or real estate advice. The Property Tax Almanac, its authors, and its publisher make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability of the content on this site. Any reliance you place on the information is strictly at your own risk. We are not liable for any loss or damage — including without limitation, indirect or consequential loss or damage — arising from the use of this site or from decisions made based on its content.

Found an error? Property tax rules are complex and change often. If you spot an inaccuracy, please contact us — corrections help every reader who comes after you.

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