Nebraska § 77-217 Recreational trail easement; qualifications for property tax exemption

Nebraska Statutes

§ 77-217 — Recreational trail easement; qualifications for property tax exemption

Nebraska § 77-217

Ch. 77Revenue and Taxation

This text of Nebraska § 77-217 (Recreational trail easement; qualifications for property tax exemption) 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. § 77-217 (2026).

Text

To qualify for the property tax exemption, the easement shall:

(1)Be perpetual and recorded with the appropriate county register of deeds;

(2)Provide public access and connect to existing or planned regional trails or significant local attractions, such as parks, waterways, cultural sites, or residential areas; and

(3)Be held by an eligible holder, including nonprofit organizations that demonstrate:

(a)A primary mission of promoting public access, health, and wellness through recreational land use;

(b)A commitment to environmental conservation and land stewardship; and

(c)Capacity to oversee and manage trail easements independently or through partnerships with accredited entities, ensuring compliance with public access goals.

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To qualify for the property tax exemption, the easement shall:
(1) Be perpetual and recorded with the appropriate county register of deeds;
(2) Provide public access and connect to existing or planned regional trails or significant local attractions, such as parks, waterways, cultural sites, or residential areas; and
(3) Be held by an eligible holder, including nonprofit organizations that demonstrate:
(a) A primary mission of promoting public access, health, and wellness through recreational land use;
(b) A commitment to environmental conservation and land stewardship; and
(c) Capacity to oversee and manage trail easements independently or through partnerships with accredited entities, ensuring compliance with public access goals.