Nebraska § 77-202.05 Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents

Nebraska Statutes

§ 77-202.05 — Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents

Nebraska § 77-202.05

Ch. 77Revenue and Taxation

This text of Nebraska § 77-202.05 (Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents) 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. § 77-202.05 (2026).

Text

The Tax Commissioner shall prescribe forms for distribution to the county assessors on which persons, corporations, and organizations may apply for tax-exempt status for real or tangible personal property. The forms shall include the following information:

(1)Name of owner or owners of the property, and if a corporation, the names of the officers and directors, and place of incorporation;

(2)Legal description of real property and a general description as to class and use of all tangible personal property;

(3)The precise statutory provision under which exempt status for such property is claimed;

(4)An estimated valuation for the property; and

(5)For applications for tax-exempt status for property described in subdivision (1)(f) of section 77-202 :

(a)Proof of the recorded easement; a

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The Tax Commissioner shall prescribe forms for distribution to the county assessors on which persons, corporations, and organizations may apply for tax-exempt status for real or tangible personal property. The forms shall include the following information:
(1) Name of owner or owners of the property, and if a corporation, the names of the officers and directors, and place of incorporation;
(2) Legal description of real property and a general description as to class and use of all tangible personal property;
(3) The precise statutory provision under which exempt status for such property is claimed;
(4) An estimated valuation for the property; and
(5) For applications for tax-exempt status for property described in subdivision (1)(f) of section 77-202 :
(a) Proof of the recorded easement; and
(b) Certification from the eligible holder, as defined in section 77-215 , confirming compliance with public access and connectivity requirements.

Legislative History

Source: Laws 1963, c. 441, § 5, p. 1461; Laws 1969, c. 643, § 1, p. 2557; Laws 1995, LB 490, § 32; Laws 1997, LB 271, § 44; Laws 2000, LB 968, § 30; Laws 2007, LB334, § 19; Laws 2021, LB521, § 2; Laws 2025, LB647, § 29. Operative Date: January 1, 2026