What is the property tax rate in Hall County?

The combined effective property tax rate in Hall County, Nebraska is approximately 1.78%.

Hall County Property Tax Calculator (2026) — Nebraska Property Tax Almanac

Property Tax in Hall County, 2026

A calculator and field guide for Grand Island-area homeowners — and for anyone considering a move to Hall 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%).

Hall County operates under Nebraska's 100% assessment ratio system — real property is assessed at full market value with no AR reduction. Hall's consolidated mill levy is approximately 18.68 mills per $1,000 of AV, producing typical effective rates around 1.78% — 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 Hall 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), Grand Island district)

Taxing entity	Rate
Grand Island Public Schools	11.1500
Hall County (general)	3.4500
City of Grand Island	3.2200
Central Community College	0.8600
Combined total	18.6800

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

Note: Hall County is the central Nebraska hub — Grand Island (the seat) is the fourth-largest city in the state and the host of the Nebraska State Fair (relocated from Lincoln in 2010). Major employers include JBS USA (Swift) beef processing, BNSF Railway, Bosselman Enterprises, and Heartland Public Power. The county sits at the crossroads of I-80 (east-west) and US-281 (north-south), making it a strategic transportation hub for central Nebraska agriculture.

Note: Hall's combined county + school + city + community college mill levy in Grand Island runs ~18-19 mills on 100% AV, producing typical effective rates around 1.75-1.80% — below the more urban Douglas/Lancaster/Sarpy rates. The substantial agricultural and food-processing tax base spreads costs across more property than residential alone.

Note: The Real Property Tax Credit and School District Property Tax Relief Credit (LB 34 of 2024) provide meaningful relief on Hall's lower median home values — typical $165K Grand Island homestead pays ~$2,937 after credits. 100% disabled vets receive full Homestead Exemption with no income limit; 65+/disabled homestead is widely used given Hall's older demographic relative to NE average.

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 Hall County

Hall County contains 6 incorporated municipalities, ranging from Grand Island 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 Hall County is subject to Hall County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Grand Island County seat	city	53,600
Wood River	city	1,300
Doniphan	village	800
Cairo	village	800
Alda	village	600
Cameron	unincorporated	200

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Grand Island tax district. Other cities in Hall 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 Hall County Assessor/Register of Deeds before relying on any estimate.

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 Hall County

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

Weird fact

Grand Island’s Husker Harvest Days — held every September on a 600-acre site near Wood River — is the largest totally irrigated working farm show in the world, drawing ~100,000 farmers and agricultural professionals over 3 days. The show features live equipment demonstrations on actual growing crops, a unique format pioneered in Hall County.

Hometown hero

Henry Fonda

Academy Award-winning actor; born in Grand Island in 1905. Though his family moved to Omaha when he was young, the Grand Island birthplace marker stands at the Stuhr Museum of the Prairie Pioneer. Father of actress Jane Fonda and actor Peter Fonda; grandfather of Bridget Fonda.

Biggest annual event

Nebraska State Fair

Held annually in Grand Island each August/September since 2010 — the fair was previously held in Lincoln from 1869 to 2009, then relocated to the Fonner Park complex in Hall County. Draws 350,000+ visitors over 11 days with grandstand concerts, livestock shows, and the celebrated Husker Harvest Days agricultural exposition.

Property Tax in Hall County, 2026