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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

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.