Neb. Rev. Stat. 77-1315 (2000 Cum. Supp., as amended by Neb. Laws L.B. 170 sec. 6) requires that on or before June 6, the County Assessor shall post in his or her office and, as designated by the county board, send to a newspaper of general circulation and to licensed broadcast media in the county, information regarding the measures of central tendency.
The following are the 2025 statistical measures of central tendency as determined by the Tax Equalization and Review Commission for Lincoln County, Nebraska. These statistical measures are based on the qualified sales statistical reports. The statistical studies for agricultural and horticultural class of real property are based on the unimproved agricultural sales statistical reports.
2025 Assessment-sales
Property Class Ratio (Median) COD PRD
Residential 96% 15 104
Commercial/Industrial 96% 19 119
Agricultural 72% 20 105
Special Value 72%
LB 2 School Bond (Ag land) 49%
Julie Stenger
Lincoln County Assessor
May 30th, 2025
