Nebraska Statutes
§ 77-216 — Recreational trail easement; taxpayer; apply for property tax exemption
Nebraska·Ch. 77 Revenue and Taxation
(1)A taxpayer who encumbers their property with a perpetual recreational trail easement may apply for a property tax exemption for the portion of the property which has been encumbered with the easement as provided in section 77-202.01 . The forms for such applications shall be prescribed as provided in section 77-202.05 .
(2)Upon approval of the application for the exemption, the portion of the property encumbered with a perpetual recreational trail easement shall remain exempt from property taxes without requiring reapplication for the exemption until the property is no longer encumbered with a perpetual recreational trail easement.
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Nebraska § 77-216 (Recreational trail easement; taxpayer; apply for property tax exemption) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Source: Laws 2025, LB647, § 4. Operative Date: January 1, 2026
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