The Lancaster County Assessor’s office is in Lincoln, Nebraska. The county assessor is a publicly elected official responsible for determining the assessed value of all taxable real and personal property in Lancaster County. Those valuations are used to calculate property taxes, which fund local schools, roads, emergency services and other county programs. The office maintains property records, processes homestead and other exemption applications, and works to keep assessments fair and uniform under Nebraska state law. Property owners with questions about an assessed value or about exemption eligibility should contact the office directly.