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Lancaster County Assessor / Register of Deeds
QuickRef ID
Owner
Property Address
2026 Preliminary Value
R29822
ABS PROPERTY LLC
2027 P ST, LINCOLN, NE 68503
$148,200
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2026 GENERAL INFORMATION
Property Status
A-Active
Property Type
Real Property
Property Class
Commercial Improved
Zoning
B4 - B4-Lincoln Center Business District
Legal Description
KINNEYS O STREET ADDITION, BLOCK 27, Lot 3
Neighborhood
Downtown Perimeter Commercial
Property ID
10-24-435-003-000
Taxing Unit Group
9413
TAXING UNIT GROUP 9413 TAXING DISTRICTS
CODE
DESCRIPTION
3010
LPS 1 GENERAL
1010
LANCASTER COUNTY
1030
PUBLIC BUILDING COMMISSION
2010
LINCOLN
3011
LPS 1 2006 BOND
4050
ESU #18
7010
LOWER PLATTE NRD
7030
RAILROAD TRANSPORTATION SAFETY DISTRICT
7040
SOUTHEAST COMMUNITY COLLEGE
7060
AGRICULTURAL SOCIETY
7065
COUNTY FAIRGR-JPA
3013
LPS 1 2014 BOND
7075
CORR FAC JPA COUNTY
7080
CORR FAC JPA CITY
9413
TIF GREATER DOWNTOWN PRINCIPAL CORR REDEV PROJECT
3015
LPS 1 2020 BOND
6071
LINCOLN AIRPORT AUTHORITY
2026 OWNER INFORMATION
Owner Name
ABS PROPERTY LLC
Mailing Address
9900 BRANCHED OAK RD WAVERLY, NE 68462
Exemptions
Tax Increment Financing
Percent Ownership
100%
2026 VALUE INFORMATION
Total Non-Ag Assessed
$148,200
Total Ag Sp Assessed
$0
PROPERTY PHOTO
2026 OTHER BUILDINGS AND YARD IMPROVEMENTS
Expand/Collapse All
Improvement #1
Improvement Type
Year Built
Area
-
Paving - Asphalt
2014
7100
ID
CODE
UNITS
PERCENT
1
Paving, Asphalt with Base
7100
-
MARKET LAND SEGMENTS
LAND TYPE
ZONING
METHOD
ACRES
SQFT
LAND VALUE
CRL-Retail
B4-Lincoln Center Business District
Sqft Method of Valuation
-
7,100
$136,680
ASSESSED VALUE HISTORY
YEAR
LAND
BUILDING
TOTAL
2025
$136,700
$11,500
$148,200
2024
$115,400
$16,100
$131,500
2023
$115,400
$16,100
$131,500
2022
$115,400
$18,000
$133,400
2021
$115,400
$18,000
$133,400
SALES HISTORY
SALE DATE
SELLER
BUYER
INSTR #
Sale Price
11/23/2021
BREHM HOLDINGS LLC
ABS PROPERTY LLC
2021069491
$135,000
3/31/2014
WESTPHAL MOTORS INC
BREHM HOLDINGS LLC
2014010944
$700,000
10/5/1995
CLOVER AUTO SUPPLY INC
A J BELL
1995032033
$0
3/31/1999
A J BELL
WESTPHAL MOTORS INC
1999019519
$185,000
PROPERTY PHOTOS
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DISCLAIMER
TO ACCESS the ASSESSOR/REGISTER of DEEDS GENERAL INFORMATION PAGE, click on the Lancaster County logo. DISCLAIMER Every effort has been made to offer the most current and correct information possible on these pages. The information included on these pages has been compiled by County staff from a variety of sources, and is subject to change without notice. The County Assessor makes no warranties or representations whatsoever regarding the quality, content, completeness, accuracy or adequacy of such information and data. The County Assessor reserves the right to make changes at any time without notice. By using this application, you assume all risks arising out of or associated with access to these pages, including but not limited to risks of damage to your computer, peripherals, software and data from any virus, software, file or other cause associated with access to this application. The County Assessor shall not be liable for any damages whatsoever arising out of any cause relating to use of this application, including but not limited to mistakes, omissions, deletions, errors, or defects in any information contained in these pages, or any failure to receive or delay in receiving information.