Chapter 77, REVENUE AND TAXATION
1,940 sections in this chapter.
Neb. Rev. Stat. § 77-1238 Exemption from taxation; Property Tax Administrator; duties.
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(1) For tax years prior to tax year 2020, every person who is required to list his or her taxable tangible personal property as defined in section 77-105, as required under section 77-1229, shall receive an exemption from taxation for the first ten thousand dollars of valuation o…
Neb. Rev. Stat. § 77-1239 Reimbursement for tax revenue lost because of exemption; calculation.
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(1) For tax years prior to tax year 2020, reimbursement to taxing subdivisions for tax revenue that will be lost because of the personal property tax exemptions allowed in subsection (1) of section 77-1238 shall be as provided in this subsection. The county assessor and county tr…
Neb. Rev. Stat. § 77-124 Undervalued and overvalued property, defined.
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Undervalued and overvalued property means any taxable real property that is assessed by the county assessor but has a taxable value lower or higher than other taxable property with which it is required to be equalized.
Neb. Rev. Stat. § 77-1244 Taxation of air carriers; definitions.
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As used in sections 77-1244 to 77-1246: (1) The term air carrier means any person, firm, partnership, limited liability company, corporation, association, trustee, receiver, or assignee and all other persons, whether or not in a representative capacity, undertaking to engage in t…
Neb. Rev. Stat. § 77-1245 Taxation of air carriers; assessment; collection; disbursement; allocation to this state; petition to Property Tax Administrator, when.
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Any tax upon or measured by the value of flight equipment of air carriers incorporated or doing business in this state shall be assessed, collected by the Property Tax Administrator, and disbursed as provided in section 77-1250. The proportion of flight equipment allocated to thi…
Neb. Rev. Stat. § 77-1246 Taxation of air carriers; real and personal property other than flight equipment.
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Real property and personal property, except flight equipment, of an air carrier shall be taxed in the political subdivisions of the state in accordance with the applicable laws of this state.
Neb. Rev. Stat. § 77-1247 Taxation of air carriers; annual report; contents; failure to furnish report or information; penalty; waiver.
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(1) Each air carrier, as defined in section 77-1244, shall on or before June 1 in each year make to the Property Tax Administrator a report, in such form as may be prescribed by the Tax Commissioner, containing the information necessary to determine the value of its flight equipm…
Neb. Rev. Stat. § 77-1248 Taxation of air carriers; taxable value; allocation; Property Tax Administrator; duties.
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(1) The Property Tax Administrator shall ascertain from the reports made and from any other information obtained by him or her the taxable value of the flight equipment of air carriers and the proportion allocated to this state for the purposes of taxation as provided in section …
Neb. Rev. Stat. § 77-1249 Taxation of air carriers; tax rate; appeal.
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The Property Tax Administrator shall, on or before January 15 each year, establish a tax rate for purposes of taxation against the taxable value as provided in section 77-1248 at a rate which shall be equal to the total property taxes levied in the state divided by the total taxa…
Neb. Rev. Stat. § 77-1249.01 Taxation of air carriers; delinquency; interest; collection.
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One-half of the taxes levied and due under sections 77-1249 and 77-1250 shall become delinquent March 1, and the second half on July 1, next following the date the tax has become due. All delinquent taxes shall draw interest from the date they become delinquent at a rate equal to…
Neb. Rev. Stat. § 77-125 Tax situs, defined.
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Tax situs means the tax district wherein taxable real property is located or taxable tangible personal property is located for fifty percent or more of the calendar year. Taxable tangible personal property of a business shall be assessed at the location of the business unless the…
Neb. Rev. Stat. § 77-1250 Taxation of air carriers; when due; lien; distribution to counties; collection fee.
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The tax levied pursuant to section 77-1249 shall, on January 31 next following the date of levy, be a first lien from that date on the personal property, both tangible and intangible, of the person assessed until the liability is satisfied or otherwise released or discharged. Suc…
Neb. Rev. Stat. § 77-1250.02 Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty.
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The owner, lessee, or manager of any aircraft hangar or land upon which is parked or located any aircraft as defined by section 3-101 shall report by February 1 of each year to the county assessor in the county in which such aircraft hangar or land is located all aircraft as defi…
Neb. Rev. Stat. § 77-1250.03 Taxation of air carriers; taxes; delinquent; lien; collection.
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If any taxes levied on air carriers as defined in section 77-1244 and interest and penalties due thereon shall not have been paid on July 1, following the levy thereof, the total amount shall be a lien in favor of the State of Nebraska upon all money and credits belonging to such…
Neb. Rev. Stat. § 77-1250.04 Taxation of air carriers; money and credits; surrender to Tax Commissioner.
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Any person or corporation in possession of any such money and credits belonging to air carriers as defined in section 77-1244 upon which levy has been made shall, upon demand of the Tax Commissioner or his or her agent, surrender the same to the Tax Commissioner or his or her age…
Neb. Rev. Stat. § 77-1250.05 Taxation of air carriers; disposition of funds collected.
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The money realized from any levy under sections 77-1250.03 and 77-1250.04 shall be first applied by the Tax Commissioner toward payment of any costs incurred by virtue of such levy and next to the payment of such taxes, interest, and penalties, and any balance remaining shall the…
Neb. Rev. Stat. § 77-126 Assessment, defined.
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Assessment means the act of listing the description of all real property and taxable tangible personal property, determining its taxability, determining its taxable value, and placing it on the assessment roll.
Neb. Rev. Stat. § 77-127 Tax district, defined.
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Tax district means an area within a county in which all of the taxable property is subject to property taxes at the same consolidated property tax rate.
Neb. Rev. Stat. § 77-128 Clerical error, defined.
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Clerical error means transposition of numbers, mathematical error, computer malfunction causing programming and printing errors, data entry error, items of real property other than land identified on the wrong parcel, incorrect ownership, or certification of an incorrect valuatio…
Neb. Rev. Stat. § 77-129 Assessment roll, defined.
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Assessment roll means a complete and verified list of all real property and the taxable tangible personal property in a county and the associated assessments as defined in section 77-126. The assessment roll is described in section 77-1303.
Neb. Rev. Stat. § 77-130 Taxing official, defined.
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Taxing official means any federal, state, or local government officer or employee who is charged with the duty of auditing, assessing, equalizing, levying, computing, and collecting taxes.
Neb. Rev. Stat. § 77-1301 Real property; assessment date; notice of preliminary valuation; damaged real property; adjustment.
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(1) All real property in this state subject to taxation shall be assessed as of January 1 at 12:01 a.m., and such assessment shall be used as a basis of taxation until the next assessment unless the property is damaged real property as defined in section 77-1307, in which case th…
Neb. Rev. Stat. § 77-1301.01 Appraisal; standards; establishment by Tax Commissioner; contracts; approval.
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The Tax Commissioner shall adopt and promulgate rules and regulations to establish standards for the appraisal of classes or subclasses of real property in a county. The standards established shall require that the appraisal shall be based upon the use of manuals developed pursua…
Neb. Rev. Stat. § 77-1303 Assessment roll.
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(1) On or before March 19 of each year, the county assessor or county clerk shall make up an assessment roll of the taxable real property in the county, except in any county with a population of at least one hundred thousand inhabitants according to the most recent federal decenn…
Neb. Rev. Stat. § 77-1305 Certificate of assessment; contents; effect.
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The county assessor, when requested by any person, shall give a certificate of assessment of real property showing the amount, kind, location, and taxable value of property assessed, and such certificate shall be evidence of the legal assessment of such property for the year.
Neb. Rev. Stat. § 77-1306.01 Lands adjacent to rivers and streams; survey; report.
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In all counties where land ownership may from time to time be altered to add new lands to the tax rolls due to the activity of any river, stream, or other body of water along or bordering state lines, whether by accretion or avulsion, it shall be the duty of the county surveyor p…
Neb. Rev. Stat. § 77-1307 Damaged real property; legislative findings and declarations; terms, defined.
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(1) The Legislature finds and declares that fires, earthquakes, floods, tornadoes, and other events causing significant property damage occur with enough frequency in this state that provision should be made to grant property tax relief to owners of real property adversely affect…
Neb. Rev. Stat. § 77-1308 Damaged real property; property owner; file report; form; county assessor; county board of equalization; duties.
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(1) If real property suffers significant property damage prior to July 1 of the current assessment year, the property owner shall file a report of the damaged real property with the county clerk of the county in which the property is located on or before July 15 of the current as…
Neb. Rev. Stat. § 77-1309 Damaged real property; county board of equalization; adjust assessed valuation; notice; protests; filing; decision; appeal.
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(1) When the county board of equalization receives a report of damaged real property from the county assessor pursuant to section 77-1308, the county board of equalization shall adjust the assessed value of the damaged real property to its assessed value on the date it suffers si…
Neb. Rev. Stat. § 77-131 Taxable value, defined.
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Taxable value shall be as described in section 77-201 and shall have the same meaning as assessed value.
Neb. Rev. Stat. § 77-1311 County assessor; duties.
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The county assessor shall have general supervision over and direction of the assessment of all property in his or her county. In addition to the other duties provided by law, the county assessor shall: (1) Annually revise the real property assessment for the correction of errors;…
Neb. Rev. Stat. § 77-1311.01 Valuation of property; rounding numbers.
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The county assessor may, in extending a value on any item of real property, reject all values that fall below two dollars and fifty cents and extend all values of two dollars and fifty cents or more to the next higher five dollars or multiples thereof, making all valuations end i…
Neb. Rev. Stat. § 77-1311.02 Plan of assessment; preparation.
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The county assessor shall, on or before June 15 each year, prepare a plan of assessment which shall describe the assessment actions the county assessor plans to make for the next assessment year and two years thereafter. The plan shall indicate the classes or subclasses of real p…
Neb. Rev. Stat. § 77-1311.03 County assessor; systematic inspection and review; adjustment required.
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On or before March 19 of each year, each county assessor shall conduct a systematic inspection and review by class or subclass of a portion of the taxable real property parcels in the county for the purpose of achieving uniform and proportionate valuations and assuring that the r…
Neb. Rev. Stat. § 77-1312 County assessor; duty to file annual inventory of county personal property.
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The county assessor shall prepare and file the annual inventory statement with the county board of his county with respect to all the county personal property in his custody or possession as provided in sections 23-346 to 23-350.
Neb. Rev. Stat. § 77-1313 Property; assessment; duty of county officer to assist; penalty.
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It shall be the duty of the register of deeds, county clerk, county judge, clerk of the district court and all other county officers to assist the county assessor, in the examination of the records of their respective offices, and they shall give to the county assessor any inform…
Neb. Rev. Stat. § 77-1314 County assessor; use of income approach; when; duties; petition Tax Equalization and Review Commission; hearing; order.
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(1) When determining the actual value of two or more vacant or unimproved lots in the same subdivision and the same tax district that are owned by the same person and are held for sale or resale and that were elected to be treated as one parcel pursuant to subsection (3) of secti…
Neb. Rev. Stat. § 77-1315 Adjustment to real property assessment roll; county assessor; duties; notice to owner of record; requirements; publication; political subdivision, budget hearing, inform county assessor; Department of Revenue, duty.
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(1)(a) Except as provided in subdivision (b) of this subsection, the county assessor shall, after March 19 and on or before June 1, implement adjustments to the real property assessment roll for actions of the Tax Equalization and Review Commission. (b) In any county with a popul…
Neb. Rev. Stat. § 77-1315.01 Overvaluation or undervaluation; county assessor; report.
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(1) After March 19 and on or before July 25 or on or before August 10 in counties that have adopted a resolution to extend the deadline for hearing protests under section 77-1502, the county assessor shall report to the county board of equalization any overvaluation or undervalua…
Neb. Rev. Stat. § 77-1316.01 Correction of tax rolls.
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The county assessor of any county shall, at any time, correct the tax rolls as provided in section 77-1613.02 for any real property listed on the assessment roll but omitted from the tax roll.
Neb. Rev. Stat. § 77-1317 Real property; assessment; omitted lands; correction; exceptions.
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It shall be the duty of the county assessor to report to the county board of equalization all real property in his or her county that, for any reason, was omitted from the assessment roll for the current year, after the date specified in section 77-123, or any former year. The as…
Neb. Rev. Stat. § 77-1318 Real property taxes; back interest and penalties; when; appeal.
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All taxes charged under section 77-1317 shall be exempt from any back interest or penalty and shall be collected in the same manner as other taxes levied upon real estate, except for taxes charged on improvements to real property made after September 1, 1980. Interest at the rate…
Neb. Rev. Stat. § 77-1318.01 Improvements to real property; information statement filed with county assessor; forms; contents.
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(1) In order that improvements to real property are properly assessed for property tax purposes, no building amounting to a value of two thousand five hundred dollars or more shall hereafter be erected, or structurally altered or repaired, and no electrical, heating, plumbing, or…
Neb. Rev. Stat. § 77-132 Parcel, defined.
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(1) Parcel means a contiguous tract of land determined by its boundaries, under the same ownership, and in the same tax district and section. Parcel also means an improvement on leased land. (2) If all or several lots in the same block are owned by the same person and are contain…
Neb. Rev. Stat. § 77-1322 Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized.
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The governing body of all cities, including cities which have adopted or which hereafter adopt a home rule charter under and pursuant to sections 2 to 5, inclusive, of Article XI of the Constitution of this state, villages, public corporations, and political subdivisions of the S…
Neb. Rev. Stat. § 77-1323 Public improvement; furnishing labor or material; certificate that equipment has been assessed.
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Every person, partnership, limited liability company, association, or corporation furnishing labor or material in the repair, alteration, improvement, erection, or construction of any public improvement shall furnish a certified statement to be attached to the contract that all e…
Neb. Rev. Stat. § 77-1324 Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty.
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Any person, partnership, limited liability company, association, or corporation falsifying any statement required by section 77-1323 shall be guilty of a Class IV misdemeanor.
Neb. Rev. Stat. § 77-1327 Legislative intent; Property Tax Administrator; sales file; studies; powers and duties.
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(1) It is the intent of the Legislature that accurate and comprehensive information be developed by the Property Tax Administrator and made accessible to the taxing officials and property owners in order to ensure the uniformity and proportionality of the assessments of real prop…
Neb. Rev. Stat. § 77-1329 Tax maps; county assessor; maintain.
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The Property Tax Administrator shall require each county assessor to maintain tax maps in accordance with standards specified by the Property Tax Administrator. Whenever necessary to correct mapping deficiencies, the Property Tax Administrator shall install standard maps or appro…
Neb. Rev. Stat. § 77-133 Central bank digital currency, defined.
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Central bank digital currency means any digital currency, digital medium of exchange, or digital monetary unit of account issued by the United States Federal Reserve System, a federal agency, a foreign government, a foreign central bank, or a foreign reserve system, that is made …