Gage County Property Assessor 2026: Search & Tax Records

Gage County • Beatrice Nebraska • 2026 Property Records Guide

Search Gage County NE Parcels, Assessed Values, Taxes, GIS & Deeds

Gage County’s elected Assessor Patricia “Patti” Milligan is responsible for discovering, listing and valuing residential, commercial, industrial and agricultural property. The official county-linked parcel system is Gage County’s gWorks property search.

The Assessor does not collect the property tax. Treasurer Laurie Wollenburg bills and collects real-estate and personal-property taxes through a separate Nebraska Taxes Online system.

The regular 2026 County Board valuation-protest deadline was June 30 and has passed. However, a taxpayer who timely protested and received a County Board decision still has a major current deadline: most Gage County valuation appeals to Nebraska’s Tax Equalization and Review Commission are due August 24, 2026.

Official gWorks parcel and assessment lookup
100% real-property vs 75% agricultural-land valuation
2026 protest status and August 24 TERC route
Homestead, Greenbelt, tax bills, deeds and tax sale
County Assessor Patricia Milligan
Assessor Phone 402-223-1308
Parcel System gWorks
County Seat Beatrice
Reviewed August 12, 2026
Use the right Gage County office

Assessor vs Treasurer vs County Clerk vs Register of Deeds

County Assessor
  • Real-property value
  • Residential/commercial assessment
  • Agricultural land valuation
  • Property record cards
  • Homestead exemption
  • Greenbelt / special valuation
  • Personal property
  • Mailing-address changes
County Treasurer
  • Property-tax statement
  • Tax payment
  • Paid-tax history
  • Delinquent balance
  • Online payment
  • Tax lien sale
  • Motor vehicles
County Clerk
  • Form 422 protest filing
  • County Board of Equalization
  • Protest hearings
  • Board decisions
  • County records
Register of Deeds
  • Warranty deeds
  • Mortgages
  • Deeds of trust
  • Plats
  • Land records
  • Ownership documents
  • Certified copies
Gage County has a separate Register of Deeds. Do not assume the Assessor is also the deed recorder simply because some smaller Nebraska counties combine those functions.
Current August 2026 appeal status

County Valuation Protests Are Closed—but TERC Is Still Open for Many 2026 Appeals

Gage County certified its 2026 assessment rolls and required ordinary real-property valuation protests to be filed with County Clerk Dawn Hill on or before June 30, 2026.
June 30 Ordinary 2026 Form 422 real-property protest deadline has passed.
County Board hearings Gage County’s published 2026 Board of Equalization schedule included protest hearings in June and July.
August 24 Nebraska TERC lists August 24, 2026 as the appeal deadline for most 2026 County Board valuation decisions from counties such as Gage.
Important: August 24 is not a chance to begin a brand-new county protest. It is the state-level appeal date for qualifying taxpayers who timely used the County Board process and are appealing that decision.

Choose Your Gage County Property Task

Find a parcel Use the official Gage County gWorks search for assessment and map information.
Read the valuation Separate actual value from agricultural special valuation or other treatment.
Appeal a Board decision Check whether your 2026 TERC appeal must be filed by August 24.
Check taxes Search Nebraska Taxes Online by name, Property ID or address.
Check Homestead Verify annual Form 458 filing and any available late-filing exception.
Trace title Use Nebraska Deeds Online and the Gage County Register of Deeds.

Gage County Property Guide Navigation

Exact Nebraska Taxes Online basic search

Search Gage County Taxes by Name, Property ID or Address

Gage County’s tax account is available through Nebraska Taxes Online. The live Gage search identifies three basic search keys:

Name Useful for locating accounts associated with a taxpayer or owner.
Property ID Best for an exact match when copied from a county parcel or tax record.
Address Useful for residential and improved-property tax research.
Open the Gage County tax portal. Go to Nebraska Taxes Online — Gage County.
Use Basic Search first. Enter a name, Property ID or property address.
Switch to Advanced Search only if necessary. Use additional filters when a broad search produces too many results.
Open the matching property. Check taxpayer, property ID, tax year and amount before paying anything.
Review both current and back taxes. The Treasurer says online payment is available for current and prior delinquent taxes.
Save the payment confirmation. Keep it until the tax account shows the payment as posted.

Gage County Assessment Record Decoder

Record item What it means What to verify
Parcel / Property ID County identifier connecting assessment, maps and tax records. Use the exact ID when several parcels share an owner.
Actual Value Nebraska’s statutory value standard for most real property. Recent arm’s-length sales and physical property facts.
Land Value Value assigned to the underlying land. Acreage, land use, location and agricultural classification.
Improvement Value Tax value attributed to houses, buildings and taxable improvements. Building size, quality, condition and additions.
Agricultural / Horticultural Qualifying agricultural land is assessed under Nebraska’s 75%-of-actual-value standard. Land class and any special valuation treatment.
Special Valuation Greenbelt treatment can reduce development-related market influence on qualifying agricultural land. Form 456 status and qualification.
Tax District Combination of local subdivisions whose levies apply. School, city/village, county, fire, NRD and other districts.
Owner / Mailing Address Assessment and statement-contact information. Use Register of Deeds for legal title; notify Assessor when mailing address is wrong.
Nebraska assessment standards

Gage County Residential, Commercial & Agricultural Valuation

Residential Real Property Assessed at 100% of actual value under Nebraska law.
Commercial / Industrial Real Property Also assessed at 100% of actual value.
Agricultural / Horticultural Land Generally assessed at 75% of actual value.
Gage County explains that assessment-quality statistical ranges are generally 92%–100% of market for residential/commercial property and 69%–75% for agricultural land, with the target being as close as possible to the statutory 100% or 75% level.
Do not interpret the statistical range as an individual discount. A home is not legally “supposed to be assessed at 92%.” Nebraska’s assessment standard for ordinary residential/commercial real property remains 100% of actual value.
How Gage develops mass-appraisal values

How the Assessor Arrives at a Property Value

Gage County describes a mass-appraisal process that combines property characteristics with market evidence.

1. Property Data Land, buildings, fixtures, improvements and taxable use are identified.
2. Replacement Cost Building replacement cost new can be estimated.
3. Depreciation Age, condition and other factors reduce replacement-cost indications.
4. Market Area Similar property is grouped into market neighborhoods/areas.
5. Sales Analysis Statistical sales analysis tests and calibrates the final assessment level.

How a Gage County Value Becomes a Property Tax

1. Assessed Value Assessor establishes taxable valuation under Nebraska assessment rules.
2. Local Budgets County, schools, cities/villages and other subdivisions establish budget needs.
3. Tax Levies Levy rates are calculated from subdivision budgets and taxable valuation.
4. Treasurer Statement Treasurer bills and collects the resulting tax.
The Assessor does not set the property-tax rate. Gage County’s Assessor FAQ explicitly separates appraisal responsibility from the budget and levy process.
There is no useful single “Gage County rate” for every parcel because the total levy depends on the exact school district, municipality, fire district, natural-resources district and other subdivisions serving the property.
2026 county deadline passed

Gage County Property Valuation Protest Process

BY JUN 1 Value notice Owners receive notice when real-property value changes from the prior year.
JUN 1–30 Form 422 Real-property protest is filed with the County Clerk.
JUN / JUL Board hearing County Board of Equalization reviews evidence.
DECISION Notice mailed County provides notice of Board action.
AUG 24 2026 TERC Current state appeal deadline for most 2026 Gage valuation appeals.

What Form 422 must address

  • Property identification
  • Legal description
  • Land value
  • Building/improvement value
  • Requested valuation
  • Reason supporting requested change
  • Comparable sale evidence
  • Property-condition evidence
  • Signature
  • Date
Gage County says failure to state reasons for the requested valuation can be grounds for dismissal. “My taxes are too high” is not the same as proving the valuation is incorrect.
Official Gage Valuation Protest Page Review Form 422 requirements, filing location and hearing procedure. For the 2026 ordinary cycle, the June 30 county filing deadline has passed.
Current deadline: August 24, 2026

Appealing a 2026 Gage County Board Decision to TERC

The Nebraska Tax Equalization and Review Commission is the next administrative level after a qualifying County Board of Equalization valuation decision.

Gage County deadline Aug. 24 for most 2026 valuation appeals.
$0–$249,999 assessed value TERC filing fee: $40.
$250,000–$499,999 Filing fee: $50.
$500,000–$999,999 Filing fee: $60.
$1 million or more Current valuation-appeal filing fee: $85.
How to file TERC currently requires the appeal form, filing fee and a copy of the decision being appealed. It does not provide electronic filing.
TERC moved its physical office effective July 6, 2026 to 500 S. 16th St., Suite 100, Lincoln, NE 68508. Mailing address remains P.O. Box 95108, Lincoln, NE 68509-5108.
TERC Appeal Process Verify that your County Board case qualifies → download the current TERC appeal form → attach the County Board decision → include the correct filing fee → mail before the applicable deadline.
Annual Nebraska property-tax relief

Gage County 2026 Homestead Exemption

Nebraska’s Homestead Exemption can exempt all or part of a qualifying home’s assessed value, with the state reimbursing local subdivisions for the resulting tax loss.

Age 65+ Certain qualifying owner-occupants age 65 or older may qualify subject to current income/value rules.
Disability Certain qualifying disabled homeowners may qualify.
Veterans Several disabled-veteran and surviving-spouse categories are included.
Developmental disability Nebraska also provides a qualifying category for certain individuals with developmental disabilities.
Normal annual filing: Gage County requires Form 458 to be filed with the Assessor between February 1 and June 30 each year.
June 30, 2026 has passed. Nebraska nevertheless provides limited extension/late-filing mechanisms, including certain medical-condition circumstances. A qualifying veteran whose VA certification arrived after June 30 may also have a newer statutory late-filing route under 2026 legislation. Contact the Assessor rather than assuming every late application is barred.

Income documents Gage recommends preparing

  • W-2 wage statements
  • SSA-1099 Social Security
  • Railroad retirement statements
  • 1099-R pension / annuity / IRA records
  • 1099-INT / OID / DIV investment income
  • Federal income-tax return
  • Adjusted gross income information
  • Out-of-pocket qualifying medical expense records
2026 Nebraska Homestead Forms & Tables Open the current Form 458 and 2026 income/category tables, then contact Gage County Assessor before attempting any late application.
Special valuation for qualifying agricultural land

Gage County Greenbelt / Special Valuation

Gage County describes Greenbelt as special valuation for qualifying agricultural land when non-agricultural development pressure would otherwise inflate market value above agricultural-use value.

Form Nebraska Form 456 is used to apply for special valuation.
Standing Gage deadline County guidance says the application must be filed before August 1.
2026 status The ordinary August 1, 2026 filing date has passed as of this review.
Greenbelt is not the same thing as simply owning rural acreage. Qualification depends on Nebraska’s special-valuation rules and actual land circumstances.
Business and income-producing equipment

Gage County Personal Property Filing Rules

Nebraska taxable personal property generally includes depreciable, income-producing tangible property such as business machinery, equipment, furniture and fixtures.

January 1 Report qualifying taxable personal property owned or held at 12:01 a.m. January 1.
May 1 Annual schedule should be signed/filed by May 1.
After May 1 County guidance says a 10% penalty can be added for late filing.
After August 1 Assessor may prepare the schedule and a 25% penalty can apply under the county’s published guidance.
Gage County recommends using the depreciation worksheet from the federal income-tax records to identify description, purchase year, number of units, depreciation life and taxable value.
Section 179 expensing for federal income tax does not automatically remove equipment from Nebraska personal-property taxation.
Nebraska bills in a later collection cycle

Gage County 2026 Property Tax Dates

2026 Assessment year Assessor establishes 2026 taxable valuation.
DEC 2026 Tax notice Treasurer normally mails property-tax statements in December.
DEC 31 Taxes due Gage County publishes December 31 as the due date.
MAY 1 2027 First half Standing first-half delinquency date.
SEP 1 2027 Second half Standing second-half delinquency date.
Nebraska’s system can confuse newcomers because taxes are due December 31 but the county allows the two halves to remain unpaid until their later delinquency dates. Always use the actual Treasurer statement for the exact tax year.
Do not use a prior year’s total levy to predict the final 2026 bill. Local subdivision budgets and levy rates are established separately from the Assessor’s valuation.
Current Gage County online costs

Property Tax Payment Fees & Methods

Online Tax Search Nebraska Taxes Online.
Card Fee Current county fee: 2.49%.
E-Check Fee Current fee: $1.75 per transaction.
Tax Phone Real-estate-tax questions: 402-223-1318.
Mail 612 Grant St.
P.O. Box 519
Beatrice, NE 68310-0519
Drop Box County provides a drop-box payment option.
Current & Back Taxes Treasurer states both can be paid through the online service.
Processor fees can change. Confirm the displayed charge before submitting an online payment.
Interest accumulates on delinquent taxes

What Happens When Gage County Taxes Become Delinquent?

First half County publishes May 1 as the standing first-half delinquency date.
Second half September 1 is the standing second-half delinquency date.
Interest Gage County currently states a 14% statutory rate is charged on delinquent taxes.
If a payment is already delinquent, obtain the live amount from Nebraska Taxes Online or the Treasurer. Do not simply send the principal amount from an old statement.
2026 sale already held

Gage County Tax Lien Sale

The county’s 2026 public tax sale was held March 2, 2026 for qualifying delinquent taxes, including 2024 and earlier amounts that remained delinquent as specified in the published notice.

Annual timing Public sale is normally the first Monday in March at 9:00 a.m.
What investor buys A tax-sale certificate—not immediate ownership of the real estate.
Redemption period County guidance describes a three-year certificate period.
Interest Current tax-sale information lists a 14% interest rate.
Tax certificate ≠ deed. Gage County explicitly warns investors that purchasing delinquent taxes does not mean they have purchased the property.
Register of Deeds Donna Munoz

Search Gage County Deeds, Mortgages, Trust Deeds & Plats

The Register of Deeds maintains the county’s legal land-record archive. Gage County states that its records include warranty deeds, mortgages, deeds of trust, plats and other instruments affecting specific real property.

Find the assessment parcel first. Save owner name, parcel/property ID and legal-description clues from gWorks.
Open Nebraska Deeds Online. Use Nebraska Deeds Online, the online record service identified by the Gage County Register.
Select Gage County. Search the relevant parties/document information.
Review document metadata. General document information can be viewed online for free.
Open scanned images when available. Gage states recorded documents have been scanned into the system from 1997 forward, with additional numerical-index scanning.
Request an official/certified copy when required. Legal transactions, court matters or title work may require more than an online screen image.
Recording fee $10 first page and $6 each subsequent page for many standard documents.
Certified copy Current county schedule lists $1.50 per page.
Documentary tax Current county schedule lists $2.32 per $1,000, effective September 3, 2025, when applicable.
Assessment records are not a title opinion. Use recorded deeds and qualified title/legal assistance for questions involving ownership, easements, encumbrances or lien priority.
Avoid missing valuation and tax notices

How Gage County Gets Your Mailing Address

Gage County explains that when property is purchased, Nebraska Form 521 Real Estate Transfer Statement accompanies the deed. The mailing-address field on the transfer statement is used to establish where tax statements should be sent.

If that address later changes, notify the Assessor in writing. Gage says the update may be provided by email, fax, mail or in person.
An outdated mailing address can cause an owner to miss a valuation notice, exemption communication or tax statement. Missing the notice generally does not erase statutory deadlines.

Gage County Property Due-Diligence Checklist

Situation Records to check Best next action
Buying a Beatrice home gWorks parcel, current assessed value, tax history, latest deed and mortgage/release records. Match the same parcel/property ID across systems.
Buying rural acreage Land classification, acreage, special valuation, deed/legal description and maps. Do not assume current Greenbelt treatment automatically survives a change of use.
2026 valuation seems too high 2026 assessment, comparable sales and County Board decision. County protest deadline passed; determine whether August 24 TERC appeal applies.
Owner is age 65+ 2026 Homestead status and current Nebraska income/value tables. Ask Assessor whether any lawful late-filing route remains.
Need current tax balance Nebraska Taxes Online. Search by name, Property ID or address.
Need legal owner Warranty deed and later recorded instruments. Use Register of Deeds, not the assessment owner field alone.
Boundary dispute Deed, legal description, plat and survey. Use a licensed surveyor rather than relying on online parcel graphics.
Buying delinquent-tax property Treasurer tax history, tax-sale certificate status and deed/title records. Understand that a tax certificate is not ownership.
Search and valuation problem solver

Gage County Property Search Problems & Fixes

Problem What to do Correct office/system
Need official parcel search Use the Gage gWorks system linked by the Assessor and Nebraska DOR. Assessor / gWorks
Need tax bill instead of assessment Use Nebraska Taxes Online, not the Assessor’s valuation record. Treasurer
Tax search gives too many results Use the exact Property ID rather than a broad surname. Nebraska Taxes Online
Residential value appears at full market That is expected—Nebraska ordinary residential property is assessed at 100% of actual value. Assessor
Farm land appears below full market Agricultural/horticultural land is generally assessed at 75% of actual value, with special valuation possible in qualifying cases. Assessor
Need to file 2026 County Board protest now The June 30 ordinary deadline has passed. County Clerk
Already have 2026 County Board decision Check immediately whether the August 24, 2026 TERC filing deadline applies. TERC
Homestead was missed Ask Assessor about medical, VA-certification or other statutory late-filing provisions. Assessor
Assessor owner differs from a deed Review the latest recorded instrument through Register of Deeds and then contact Assessor if tax ownership needs updating. Register / Assessor
Map acreage/boundary seems wrong Use deed, plat and professional survey for legal boundary determination. Register / Surveyor

Gage County Assessor, Treasurer, Clerk & Deed Contacts

Gage County Assessor Patricia Milligan
612 Grant St., Room 8
Beatrice, NE 68310
402-223-1308
pmilligan@gagecountyne.gov
Mon–Fri: 8:00 a.m.–5:00 p.m.
Open through lunch.
Gage County Treasurer Laurie Wollenburg
612 Grant St.
P.O. Box 519
Beatrice, NE 68310
Office: 402-223-1316
Property tax: 402-223-1318
Mon–Fri: 8:00 a.m.–5:00 p.m.
Gage County Clerk Dawn Hill
612 Grant St.
P.O. Box 429
Beatrice, NE 68310
402-223-1300, Option 4
dhill@gagecountyne.gov
Board of Equalization / protest filing.
Register of Deeds Donna Munoz
612 Grant St., Room 1
P.O. Box 337
Beatrice, NE 68310
402-223-1361
Mon–Fri: 8:00 a.m.–5:00 p.m.
Open through lunch.
Official action center

Gage County Property Search Final Action Center

Find the parcel in gWorks, preserve its Property ID, then use the Treasurer, Clerk or Register only for the next task controlled by that office.

Title-specific answers

Gage County Assessor Property Search FAQs

1. How do I search Gage County Nebraska property records?

Use the official Gage County gWorks parcel-search system linked by the Gage County Assessor and Nebraska Department of Revenue. Start with a parcel or property identifier when available, otherwise use the property’s owner, address or map information offered by the current interface. Verify land, improvements, ownership and parcel identity before using the value for tax or legal research.

2. Who is the Gage County Assessor in 2026?

Patricia “Patti” Milligan is the Gage County Assessor in 2026. The Assessor’s Office is at 612 Grant Street, Room 8, Beatrice, Nebraska 68310. The phone number is 402-223-1308 and normal office hours are Monday through Friday from 8:00 a.m. to 5:00 p.m.

3. What percentage of market value is Gage County property assessed at?

Nebraska generally assesses residential, commercial and other ordinary real property at 100% of actual value. Agricultural and horticultural land is generally assessed at 75% of actual value. Qualifying agricultural land can also receive special valuation when statutory Greenbelt requirements are met.

4. What was the Gage County 2026 property valuation protest deadline?

The ordinary 2026 real-property valuation protest deadline was June 30, 2026. A protest had to be filed with Gage County Clerk Dawn Hill for the County Board of Equalization, normally using Form 422 and stating the requested value, reasons, legal description and land/building values.

5. Can I still appeal a Gage County 2026 valuation in August?

A taxpayer who timely filed a 2026 County Board of Equalization protest and is appealing the Board’s decision may still have a state-level route. Nebraska’s Tax Equalization and Review Commission lists August 24, 2026 as the appeal deadline for most valuation appeals from counties other than Douglas and Lancaster, including Gage County. This is not a new county-protest deadline.

6. When was the Gage County 2026 Homestead Exemption deadline?

The normal Nebraska Homestead Exemption filing period is February 1 through June 30 each year, so the ordinary 2026 deadline has passed. Certain limited late-filing provisions can apply, including specified medical circumstances and newer veteran provisions when qualifying VA certification is issued after June 30. Contact the Gage County Assessor for parcel-specific eligibility.

7. What is Gage County Greenbelt special valuation?

Greenbelt is Nebraska special valuation for qualifying agricultural land when outside development influences would raise its market value above agricultural-use value. Gage County instructs qualifying owners to file Form 456 before August 1. The normal 2026 August 1 filing date has passed as of this review.

8. When are Gage County 2026 property taxes due?

Gage County states that real-estate and personal-property taxes are due December 31. Tax notices are normally mailed in December. The county publishes May 1 of the following year as the first-half delinquency date and September 1 as the second-half delinquency date. Use the actual 2026 Treasurer statement for the final parcel-specific amount.

9. How do I search and pay Gage County property taxes online?

Use Nebraska Taxes Online for Gage County. Its basic search accepts Name, Property ID or Address, and the county permits online payment of current and back taxes. Gage County currently lists a 2.49% credit/debit-card convenience fee and a $1.75 e-check fee per transaction.

10. Where can I search Gage County deeds and mortgages?

Use the Gage County Register of Deeds and Nebraska Deeds Online. The Register maintains warranty deeds, mortgages, deeds of trust, plats and other land records. Gage County states that users can view general document information online for free and view scanned images when the document has been digitized.

Official Sources & Editorial Verification

2026 verification completed: current Assessor Patricia Milligan; Assessor address, email, phone and hours; official gWorks parcel portal; real-property assessment standards; Gage mass-appraisal method; property-review cycle; June 30, 2026 protest deadline; current County Clerk Dawn Hill; 2026 Board of Equalization hearing activity; August 24, 2026 TERC appeal deadline; current TERC fee tiers and new July 2026 office address; Homestead February 1–June 30 filing cycle and current late-filing provisions; Greenbelt August 1 guidance; business personal-property filing/penalty rules; current Treasurer Laurie Wollenburg; December tax statement cycle; May 1 and September 1 delinquency schedule; 14% delinquent interest guidance; Name/Property ID/Address tax search; 2.49% card and $1.75 e-check fees; March 2, 2026 tax sale; current Register Donna Munoz; Nebraska Deeds Online; and current recording/certified-copy fees.
Current-year tax-rate caution: this article does not invent one final 2026 countywide tax rate. A Gage County parcel’s total levy depends on the exact local subdivisions serving it, and the final 2026 tax statement is issued later in the collection cycle.

CountyPropertyAppraiser.org is an independent informational website. It is not affiliated with Gage County, Gage County Assessor, County Treasurer, County Clerk, Register of Deeds, Nebraska Department of Revenue, Nebraska Tax Equalization and Review Commission, gWorks, MIPS or Nebraska Taxes Online.

Property values, levy rates, protest deadlines, appeal fees, Homestead requirements, special valuation, personal-property rules, payment fees, officeholders and Nebraska law can change. Verify time-sensitive information directly with the responsible government office before filing, paying, purchasing property or making legal or financial decisions.

Editorial verification date: August 12, 2026.

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Homestead Exemption Readiness Check

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TRIM Notice & Value Review Helper

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Your preparation checklist

Value term Simple meaning
Market value The appraiser’s estimate of the property’s value as of the assessment date.
Assessed value The value after limits or caps may be applied.
Exemptions Approved reductions such as homestead or other exemptions.
Taxable value The value used by taxing authorities after exemptions.

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