By order of Sheriff Darren Weekly, Stage 2 Fire Restrictions are in place for unincorporated areas of Douglas County. Ordinance No. O-012-004 restricts open burning, the use of fireworks, portable fireplaces/fire pits and campfires in the unincorporated areas of Douglas County.
Property tax revenue supports public schools, county governments, special districts, municipal governments, and junior colleges. The county assessor is responsible for discovering, listing, classifying, and valuing all property in the county in accordance with state laws. The assessor’s goal is to establish accurate values of all property located within the county, which in turn ensures that the tax burden is distributed fairly and equitably among all property owners.
Residential property is valued using only the market approach to value. In this approach, the value of the subject property is based on an analysis of comparable sales. For tax years 2025 and 2026, the comparable properties must have sold between January 1, 2023 and June 30, 2024. Most non-residential property, including personal property, is valued by consideration of the market approach, the cost approach, and the income approach to value.
Property tax bills, reflecting the taxes due for the preceding year, are mailed as soon after January 1 as possible. Tax amounts greater than $25 may be paid in one payment by April 30 or in two EQUAL payments. The first half payment is due by the last day of February. The second half payment is due by June 15. If the tax amount is $25 or less, payment in full is due on April 30.
