Nebraska Assessor and Property Tax Records Search Directory (by county)Nebraska real and personal property tax records are managed by the County Assessor in each county. Land and land improvements are considered real property while mobile property is classified as personal property. Many county assessor offices provide an online searchable database, where searches can be performed by owner name, parcel number, address, tax district, or by using an interactive map. For counties that are not online, requests must be made in person, by phone, or via written request.