Chapter 77, REVENUE AND TAXATION
1,940 sections in this chapter.
Neb. Rev. Stat. § 77-1330 Property Tax Administrator and Tax Commissioner; guides for assessors; prepare; issue; failure to implement guide; corrective measures; procedures; cost; payment; State Treasurer; duties; removal of county assessor or deputy from office; appeal.
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(1) The Property Tax Administrator and Tax Commissioner shall prepare, issue, and annually revise guides for county assessors in the form of property tax laws, rules, regulations, manuals, and directives. The Property Tax Administrator and Tax Commissioner may issue such directiv…
Neb. Rev. Stat. § 77-1331 Property Tax Administrator; tax records; duties.
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Pursuant to rules and regulations, the Property Tax Administrator shall, on or before July 1, 2007, develop, maintain, and enforce a uniform statewide structure for record identification codes, property record cards, property record files, and other administrative reports require…
Neb. Rev. Stat. § 77-1332 Appraisal of commercial or industrial property; Property Tax Administrator; powers.
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Whenever a county by or pursuant to action of its county board requests the Property Tax Administrator to provide engineering, professional, or technical services for the appraisal of major commercial or industrial properties, the Property Tax Administrator may, within his or her…
Neb. Rev. Stat. § 77-1333 Rent-restricted housing projects; county assessor; perform income-approach calculation; owner; duties; Rent-Restricted Housing Projects Valuation Committee; created; members; meetings; report; county board of equalization; filing; hearing; Tax Commissioner; powers; petition; hearing.
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(1) For purposes of this section, rent-restricted housing project means a project consisting of five or more houses or residential units that has received an allocation of federal low-income housing tax credits under section 42 of the Internal Revenue Code from the Nebraska Inves…
Neb. Rev. Stat. § 77-1334 Property Tax Administrator; inspections, investigations, and studies; administration of tax laws.
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The Property Tax Administrator may make such inspections, investigations, and studies as may be necessary for the adequate administration of his or her responsibilities pursuant to the provisions of sections 77-701 to 77-706 and 77-1327 to 77-1342. Such inspections, investigation…
Neb. Rev. Stat. § 77-1335 Property valued by Property Tax Administrator; error; Property Tax Administrator; powers.
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Upon the discovery of any error affecting the value of property valued by the Property Tax Administrator, within three years after the date value was certified to any county or three years after the date tax was distributed to any county, the Property Tax Administrator may recert…
Neb. Rev. Stat. § 77-1338 Values established; effect.
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The county and all political subdivisions within the county shall be bound by the values established by the county assessor and equalized by the county board of equalization and the Tax Equalization and Review Commission for all property subject to its taxing power.
Neb. Rev. Stat. § 77-1339 Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner.
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(1) Any two or more counties may enter into an agreement for joint or cooperative performance of the assessment function. (2) Such agreement shall provide for: (a) The division, merger, or consolidation of administrative functions between or among the parties, or the performance …
Neb. Rev. Stat. § 77-1342 Department of Revenue Property Assessment Division Cash Fund; created; use; investment.
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There is hereby created a fund to be known as the Department of Revenue Property Assessment Division Cash Fund to which shall be credited all money received by the Department of Revenue for services performed for county and multicounty assessment districts, for charges for public…
Neb. Rev. Stat. § 77-1343 Agricultural or horticultural land; terms, defined.
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The purpose of sections 77-1343 to 77-1347.01 is to provide a special valuation for qualified agricultural or horticultural land so that the current assessed valuation of the land for property tax purposes is the value that the land would have without regard to the value the land…
Neb. Rev. Stat. § 77-1344 Agricultural or horticultural land; special valuation; when applicable.
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(1) Agricultural or horticultural land which has an actual value as defined in section 77-112 reflecting purposes or uses other than agricultural or horticultural purposes or uses shall be assessed as provided in subsection (3) of section 77-201 if the land meets the qualificatio…
Neb. Rev. Stat. § 77-1345 Agricultural or horticultural lands; special valuation; application.
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(1) An applicant seeking special valuation under section 77-1344 shall make application to the county assessor on or before June 30 of the first year in which such valuation is requested. (2)(a) The application shall be made upon forms prescribed by the Tax Commissioner and avail…
Neb. Rev. Stat. § 77-1345.01 Agricultural or horticultural lands; special valuation; approval or denial; protest; appeal; failure to give notice; effect.
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(1) On or before July 15 in the year of application, the county assessor shall approve or deny the application for special valuation filed pursuant to section 77-1345. On or before July 22, the county assessor shall issue notice of approval or denial. (2) If the application is ap…
Neb. Rev. Stat. § 77-1346 Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.
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The Tax Commissioner shall adopt and promulgate rules and regulations to be used by county assessors in determining eligibility for special valuation under section 77-1344 and in determining the special valuation of such land for agricultural or horticultural purposes under secti…
Neb. Rev. Stat. § 77-1347 Agricultural or horticultural lands; special valuation; disqualification.
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Upon approval of an application, the county assessor shall value the land as provided in section 77-1344 until the land becomes disqualified for such valuation by: (1) Written notification by the applicant or his or her successor in interest to the county assessor to remove such …
Neb. Rev. Stat. § 77-1347.01 Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal.
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At any time, the county assessor may determine that land no longer qualifies for special valuation pursuant to sections 77-1344 and 77-1347. If land is deemed disqualified, the county assessor shall send a written notice of the determination to the applicant or owner within fifte…
Neb. Rev. Stat. § 77-1359 Agricultural and horticultural land; legislative findings; terms, defined.
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The Legislature finds and declares that agricultural land and horticultural land shall be a separate and distinct class of real property for purposes of assessment. The assessed value of agricultural land and horticultural land shall not be uniform and proportionate with all othe…
Neb. Rev. Stat. § 77-1363 Agricultural and horticultural land; classes and subclasses.
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Agricultural land and horticultural land shall be divided into classes and subclasses of real property under section 77-103.01, including, but not limited to, irrigated cropland, dryland cropland, grassland, wasteland, nurseries, feedlots, and orchards, so that the categories ref…
Neb. Rev. Stat. § 77-1371 Comparable sales; use; guidelines.
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Comparable sales are recent sales of properties that are similar to the property being assessed in significant physical, functional, and location characteristics and in their contribution to value. When using comparable sales in determining actual value of an individual property …
Neb. Rev. Stat. § 77-1374 Improvements on leased public lands; assessment; change of ownership; filing required; collection of tax.
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Improvements on leased public lands shall be assessed, together with the value of the lease, to the owner of the improvements as real property. On or before March 1, following any construction thereof or any change in the improvements made on or before January 1, the owner of the…
Neb. Rev. Stat. § 77-1375 Improvements on leased lands; how assessed; apportionment.
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(1) If improvements on leased land are to be assessed separately to the owner of the improvements, the actual value of the real property shall be determined without regard to the fact that the owner of the improvements is not the owner of the land upon which such improvements hav…
Neb. Rev. Stat. § 77-1376 Improvements on leased lands; how assessed; notice.
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Improvements on leased lands, other than leased public lands, shall be assessed to the owner of the leased lands unless on or before March 1, following any construction thereof or change in the improvements made on or before January 1, the owner of the leased lands or the lessee …
Neb. Rev. Stat. § 77-1377 Statewide file of real property sales; creation; use.
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The Property Tax Administrator shall create a statewide file of real property sales to provide information regarding hard-to-assess property, including situations in which a local property may have few available comparable sales. The Property Tax Administrator shall make the file…
Neb. Rev. Stat. § 77-1385 Historically significant real property; qualification.
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The following real property shall qualify as historically significant real property for purposes of the historic rehabilitation valuation authorized by section 77-1391 pursuant to the authority granted to the Legislature under subdivision (12) of Article VIII, section 2, of the C…
Neb. Rev. Stat. § 77-1386 Historically significant real property; landmark ordinance or resolution; approval.
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(1) A city, village, or county shall request the State Historic Preservation Officer's approval of any landmark ordinance or resolution which designates individual properties or districts before any such individual properties or historically significant properties within such dis…
Neb. Rev. Stat. § 77-1387 Historically significant real property; application by property owner; approval.
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(1) A property owner or the legally designated representative of the property owner may submit an application to the State Historic Preservation Officer for a determination of whether the property owner's real property is qualified to receive historic rehabilitation valuation aut…
Neb. Rev. Stat. § 77-1388 Historically significant real property; preliminary certificate of rehabilitation; filing with State Historic Preservation Officer.
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(1) The owner of historically significant real property described in section 77-1385 may apply for a preliminary certificate of rehabilitation on a form prescribed by the State Historic Preservation Officer. The application shall be filed with the State Historic Preservation Offi…
Neb. Rev. Stat. § 77-1389 Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county.
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(1) A city, village, or county may receive and recommend approval of applications for preliminary certificates of rehabilitation within its corporate boundaries pursuant to subsection (4) of this section. (2) Prior to exercising authority under subsection (1) of this section, a c…
Neb. Rev. Stat. § 77-1390 Historically significant real property; final certificate of rehabilitation; issuance.
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Upon completion of the rehabilitation the owner shall provide the following information to the State Historic Preservation Officer to obtain a final certificate of rehabilitation: (1) Documentation of the dates on which construction commenced and was completed; (2) Clear, current…
Neb. Rev. Stat. § 77-1391 Historically significant real property; valuation.
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(1) Commencing January 1, 2006, for all real property for which a final certificate of rehabilitation has been issued, the valuation for purposes of assessment shall be no more than the base-year valuation for eight years following issuance of the final certificate of rehabilitat…
Neb. Rev. Stat. § 77-1392 Historically significant real property; Tax Commissioner; rules and regulations.
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The Tax Commissioner may adopt and promulgate rules and regulations regarding the base-year valuation of historically significant real property.
Neb. Rev. Stat. § 77-1393 Historically significant real property; State Historic Preservation Officer; rules and regulations.
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The State Historic Preservation Officer may adopt and promulgate rules and regulations to carry out sections 77-1385 to 77-1394, including, but not limited to, provisions that: (1) Preclude the issuance of a conditional, preliminary, or final certificate of rehabilitation for any…
Neb. Rev. Stat. § 77-1394 Historically significant real property; protests; procedure; appeal.
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(1) Any decision of the State Historic Preservation Officer under sections 77-1385 to 77-1394 may be protested to the State Historic Preservation Officer within thirty days after the mailing of the written notice. If a protest is not filed, the action of the State Historic Preser…
Neb. Rev. Stat. § 77-1395 Sales-restricted house; assessment; application; county assessor; duties.
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(1) The Legislature finds that: (a) The provision of safe, decent, and affordable housing to all residents of the State of Nebraska is a matter of public concern and represents a legitimate and compelling state need, affecting the general welfare of all residents; (b) Sales-restr…
Neb. Rev. Stat. § 77-1401 Terms, defined.
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For purposes of sections 77-1401 to 77-1409: (1) Account means an achieving a better life experience account established under the program for the purposes of funding future qualified disability expenses of a designated beneficiary; (2) Contracting state means a state without a q…
Neb. Rev. Stat. § 77-1402 State Treasurer; establish achieving a better life program or contract with another state.
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(1) For purposes of administering accounts established to encourage and assist individuals and families in saving private funds for the purpose of supporting individuals with disabilities, the State Treasurer shall either establish the achieving a better life experience program a…
Neb. Rev. Stat. § 77-1403 Account owner; designated beneficiary; death of designated beneficiary; transfer or distribution of account balances; notice regarding potential tax consequences; state claim or recovery; when prohibited.
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(1) Unless otherwise permitted under section 529A, the owner of an account shall be the designated beneficiary of the account, except that if the designated beneficiary of the account is a minor or has a custodian or other fiduciary appointed for the purposes of managing such ben…
Neb. Rev. Stat. § 77-1404 Contributions.
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Any person may make contributions to an account to meet the qualified disability expenses of the designated beneficiary of the account if the account and contributions meet the other requirements of sections 77-1403 to 77-1409 and the rules and regulations adopted and promulgated…
Neb. Rev. Stat. § 77-1405 Qualified program.
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The State Treasurer and, to the extent required by the terms of such designation, any designated administrator shall operate the program so that it constitutes a qualified program in compliance with the requirements of section 529A.
Neb. Rev. Stat. § 77-1406 Investment options; state investment officer; fiduciary responsibility.
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The State Treasurer and any designated administrator shall provide investment options for the investment of amounts contributed to an account, except that the state investment officer shall have fiduciary responsibility to make all decisions regarding the investment of the money …
Neb. Rev. Stat. § 77-1407 Funds held in trust; ABLE Program Fund; ABLE Expense Fund; created; use; investment; program assets; treatment.
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(1) Funds contributed to the program shall be held in trust by the State Treasurer. The State Treasurer shall credit money received by the program into three funds: The ABLE Program Fund, the ABLE Expense Fund, and the Treasury Management Cash Fund. The State Treasurer shall cred…
Neb. Rev. Stat. § 77-1408 Annual audited financial report; supplemental information.
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(1) The State Treasurer shall submit an annual audited financial report, prepared in accordance with generally accepted accounting principles, on the operations of the program by November 1 to the Governor and the Legislature. The report submitted to the Legislature shall be subm…
Neb. Rev. Stat. § 77-1409 State Treasurer; rules and regulations; powers.
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The State Treasurer may adopt and promulgate rules and regulations, enter into contracts and agreements, charge fees and expenses to the funds held under the program or to persons establishing or owning accounts, make reports, retain designated administrators, employees, experts,…
Neb. Rev. Stat. § 77-1410 Act, how cited.
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Sections 77-1410 to 77-1414 shall be known and may be cited as the Give to Enable Support Act.
Neb. Rev. Stat. § 77-1411 Terms, defined.
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For purposes of the Give to Enable Support Act: (1) Account has the same meaning as in section 77-1401; (2) Contribution means a donation which is made for the purpose of providing a source of funding for the program; (3) Program means the Give to Enable Support Program created i…
Neb. Rev. Stat. § 77-1412 Give to Enable Support Cash Fund; created; use; investment.
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There is hereby created the Give to Enable Support Cash Fund. The fund shall be administered by the State Treasurer. The State Treasurer shall accept contributions from any private individual or private entity and shall credit all such contributions received to the Give to Enable…
Neb. Rev. Stat. § 77-1413 Give to Enable Support Program; created; purpose; participation; qualified individual; application; State Treasurer; duties.
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(1) The Give to Enable Support Program is created. The program shall begin on January 1, 2026, and shall be implemented and administered by the State Treasurer. The purpose of the program is to promote access to accounts by establishing accounts using distributions from the Give …
Neb. Rev. Stat. § 77-1414 Rules and regulations.
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The State Treasurer may adopt and promulgate rules and regulations to carry out the Give to Enable Support Act.
Neb. Rev. Stat. § 77-1415 Legislative findings.
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The Legislature finds that the general welfare and well-being of the state are directly related to educational levels and skills of the citizens of the state and that a vital and valid public purpose is served by the creation and implementation of programs which encourage and mak…
Neb. Rev. Stat. § 77-1416 Terms, defined.
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For purposes of sections 77-1415 to 77-1430: (1) Administrative fund means the Education Savings Plan Administrative Fund created in section 77-1420; (2) Beneficiary means the individual designated by a participation agreement to benefit from advance payments of qualified educati…