Nebraska § 77-202.02 Property taxable; exempt status; application; hearing; procedure

Nebraska Statutes

§ 77-202.02 — Property taxable; exempt status; application; hearing; procedure

Nebraska § 77-202.02

Ch. 77Revenue and Taxation

This text of Nebraska § 77-202.02 (Property taxable; exempt status; application; hearing; procedure) 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. § 77-202.02 (2026).

Text

The county board of equalization, between February 1 and June 1 after a hearing on ten days' notice to the applicant and the publication of notice as provided in section  77-202.01 , and after considering the recommendation of the county assessor and any other information it may obtain from public testimony, shall grant or withhold tax exemption for the real property or tangible personal property on the basis of law and of regulations promulgated by the Tax Commissioner.
For applications accepted after approval of a waiver pursuant to section  77-202.01 , the county board of equalization shall hear and certify its decision on or before August 15.

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The county board of equalization, between February 1 and June 1 after a hearing on ten days' notice to the applicant and the publication of notice as provided in section 77-202.01 , and after considering the recommendation of the county assessor and any other information it may obtain from public testimony, shall grant or withhold tax exemption for the real property or tangible personal property on the basis of law and of regulations promulgated by the Tax Commissioner.
For applications accepted after approval of a waiver pursuant to section 77-202.01 , the county board of equalization shall hear and certify its decision on or before August 15.

Legislative History

Source: Laws 1963, c. 441, § 2, p. 1460; Laws 1969, c. 640, § 1, p. 2553; Laws 1980, LB 688, § 2; Laws 1995, LB 490, § 29; Laws 1997, LB 270, § 13; Laws 1997, LB 271, § 41; Laws 2000, LB 968, § 27; Laws 2003, LB 292, § 9; Laws 2005, LB 263, § 4; Laws 2007, LB334, § 16. Annotations: The county assessor may recommend taxable or exempt status under section 77-202.01, but may not appeal from ruling of board of equalization. Bemis v. Board of Equalization of Douglas County, 197 Neb. 175, 247 N.W.2d 447 (1976). A county board of equalization must give an applicant 10 days' notice before a hearing is held on the application. Washington Cty. Bd. of Equal. v. Rushmore Borglum, 11 Neb. App. 377, 650 N.W.2d 504 (2002).