Douglas County assessor reports 6.93% value increase for 2025; nearly 96,000 change notices to be mailed

Douglas County Assessor and Register of Deeds Mike Goodwillie told the Board of Commissioners on May 6 that countywide assessed value increased by 6.93% from 2024 to 2025 and that nearly 96,000 property change notices will be mailed on May 23.

Goodwillie said the assessor’s office completed targeted reappraisals of residential neighborhoods that were out of the state’s acceptable range, adjusted some commercial classes and left previously reappraised neighborhoods unchanged to avoid back‑to‑back adjustments. He said residential market areas showed varied increases based on local conditions.

Key figures and dates disclosed at the meeting: - Overall assessed value change, 2024 to 2025: +6.93%. - Of that change, growth (new construction, splits) accounted for 1.28%. - Change notices to be mailed: about 95,000–96,000 on May 23, 2025. - Protest period: June 2–June 30, 2025. - Statutory mailing deadline referenced: June 1 for notices; assessor chose May 23 to allow time for corrections if needed. - Estimated taxable parcels countywide: roughly 210,000–215,000. - Residential level of value reported in the assessor’s calculations: approximately 93.20%; commercial about 94.7%.

Goodwillie described the methodology used: residential values are evaluated against a two‑year sales window and commercial against a three‑year sales window, and the state Department of Revenue issues an annual "report and opinion" that measures level and uniformity of assessment. He said the county’s statistics showed some market areas outside acceptable ranges, which required reappraisal work.

Commissioners asked questions about market trends and the number of notices. Commissioner Cavanaugh said the presentation made complex statistical material easier to understand and asked whether the trend included shifts from single‑family sales toward multifamily housing. Goodwillie replied that multifamily units (apartments) are tallied separately as commercial multifamily and explained that the residential study window used sales of single‑family homes and condos; he said recent study windows included fewer single‑family sales than earlier periods.

Goodwillie also said average residential selling prices rose in the study period, citing MLS data and national media coverage that identified Omaha as a strong market in recent months. He said the county's multifamily sector showed strong rent growth and construction activity.

On process: Goodwillie reminded property owners they may file protests even if they do not receive a change notice. He described a preliminary review period in February when residents can meet with assessor staff; changes made after those meetings may be reflected before the formal mailing. He encouraged taxpayers who protest to include supporting information such as comparable sales, appraisals, photographs, repair estimates or other documentation.

Why it matters: The assessed-value changes affect the tax base used by local governments to set levies. Goodwillie noted that if market prices stabilize or fall, the assessor will reflect those changes in future valuations. The county’s preliminary equalization statistics were reviewed by the Tax Equalization and Review Commission (TERC) and no special percentage changes to a class or subclass were recommended in a preliminary meeting.

No formal action was taken by the board on the presentation; commissioners received the report and asked questions.