Nebraska § 77-1347 Agricultural or horticultural lands; special valuation; disqualification

Nebraska Statutes

§ 77-1347 — Agricultural or horticultural lands; special valuation; disqualification

Nebraska § 77-1347

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1347 (Agricultural or horticultural lands; special valuation; disqualification) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-1347 (2026).

Text

Upon approval of an application, the county assessor shall value the land as provided in section 77-1344 until the land becomes disqualified for such valuation by:

(1)Written notification by the applicant or his or her successor in interest to the county assessor to remove such special valuation;

(2)Inclusion of the land within the corporate boundaries of any sanitary and improvement district, city, or village, except that this subdivision shall not apply on or after January 1, 2023;

(3)The land no longer qualifying as agricultural or horticultural land; or

(4)For land that consists of less than five contiguous acres, the owner or lessee of the land not providing an Internal Revenue Service Schedule F or other suitable tax document reporting a profit or loss from farming for two out

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Upon approval of an application, the county assessor shall value the land as provided in section 77-1344 until the land becomes disqualified for such valuation by:
(1) Written notification by the applicant or his or her successor in interest to the county assessor to remove such special valuation;
(2) Inclusion of the land within the corporate boundaries of any sanitary and improvement district, city, or village, except that this subdivision shall not apply on or after January 1, 2023;
(3) The land no longer qualifying as agricultural or horticultural land; or
(4) For land that consists of less than five contiguous acres, the owner or lessee of the land not providing an Internal Revenue Service Schedule F or other suitable tax document reporting a profit or loss from farming for two out of the last three years.

Legislative History

Source: Laws 1974, LB 359, § 5; Laws 1983, LB 26, § 4; Laws 1985, LB 271, § 19; Laws 1989, LB 361, § 12; Laws 2000, LB 968, § 53; Laws 2001, LB 170, § 11; Laws 2002, LB 994, § 18; Laws 2005, LB 263, § 12; Laws 2006, LB 808, § 31; Laws 2010, LB806, § 1; Laws 2019, LB185, § 2; Laws 2023, LB727, § 47; Laws 2024, LB877, § 2.