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1,940 sections in this chapter.
Neb. Rev. Stat. § 77-1417 Nebraska educational savings plan trust; created; State Treasurer; Nebraska Investment Council; powers and duties.
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The Nebraska educational savings plan trust is created. The State Treasurer is the trustee of the trust and as such is responsible for the administration, operation, and maintenance of the program and has all powers necessary to carry out and effectuate the purposes, objectives, …
Neb. Rev. Stat. § 77-1418 Advertising or promotional materials; restriction.
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Any advertising or promotional materials relating to the Nebraska educational savings plan trust may include references to a public office but shall not refer to an officeholder by name.
Neb. Rev. Stat. § 77-1419 Participation agreements; terms and conditions.
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The Nebraska educational savings plan trust may enter into participation agreements with participants on behalf of beneficiaries pursuant to the following terms and conditions: (1) A participation agreement shall authorize a participant to make contributions to an account which i…
Neb. Rev. Stat. § 77-1420 Deposit of funds; Education Savings Plan Program Fund; Education Savings Plan Administrative Fund; Education Savings Plan Expense Fund; created; use; investment; State Treasurer; report.
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(1) The State Treasurer shall deposit money received by the Nebraska educational savings plan trust into three funds: The Education Savings Plan Program Fund, the Education Savings Plan Expense Fund, and the Education Savings Plan Administrative Fund. The State Treasurer shall de…
Neb. Rev. Stat. § 77-1421 Participation agreement; cancellation; when; effect.
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(1) A participant may cancel a participation agreement at will by submitting a request to terminate the participation agreement. Additionally, if a participant requests and obtains a nonqualified withdrawal, the participation agreement shall be deemed canceled with respect to the…
Neb. Rev. Stat. § 77-1422 Ownership rights under participation agreement.
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(1) A participant retains ownership of all contributions made under a participation agreement up to the date of utilization for payment of qualified education expenses for the beneficiary or, in the case of a qualified education loan payment, for the beneficiary or a sibling of t…
Neb. Rev. Stat. § 77-1423 Benefits received; employer contributions; effect on other benefits or aid.
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(1) A student loan program, student grant program, or other program administered by any agency of the state, except as may be otherwise provided by federal law or the provisions of any specific grant applicable to the federal law, shall not take into account and shall not conside…
Neb. Rev. Stat. § 77-1424 Annual audited financial report.
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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 Nebraska educational savings plan trust by November 1 to the Governor and the Legislature. The report submitted …
Neb. Rev. Stat. § 77-1425 Benefits received; tax consequences.
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(1) For federal income tax purposes, the Nebraska educational savings plan trust shall be considered a qualified state tuition program exempt from taxation pursuant to section 529 of the Internal Revenue Code. The trust meets the requirements of section 529(b) of the Internal Rev…
Neb. Rev. Stat. § 77-1426 Assets of trust; how treated.
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The assets of the Nebraska educational savings plan trust, including the program fund and excluding the administrative fund and the expense fund, shall at all times be preserved, invested, and expended solely and only for the purposes of the trust and shall be held in trust for t…
Neb. Rev. Stat. § 77-1427 Sections; how construed.
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Nothing in sections 77-1415 to 77-1426 shall be deemed to prohibit both resident and nonresident participants and designated beneficiaries from being eligible to participate in and benefit from the Nebraska educational savings plan trust and program. It is the intent of the Legis…
Neb. Rev. Stat. § 77-1428 College Savings Incentive Cash Fund; created; use; investment.
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(1) The College Savings Incentive Cash Fund is created. The fund shall be administered by the State Treasurer and shall be used to provide incentive payments under the Employer Matching Contribution Incentive Program established in section 77-1429 and to provide matching scholars…
Neb. Rev. Stat. § 77-1429 Employer Matching Contribution Incentive Program; created; purpose; employer; application; State Treasurer; powers and duties.
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(1) The Employer Matching Contribution Incentive Program is created. The program shall begin on January 1, 2022, and shall be implemented and administered by the State Treasurer. The purpose of the program is to encourage employers to make matching contributions by providing ince…
Neb. Rev. Stat. § 77-1430 College Savings Plan Low-Income Matching Scholarship Program; established; participation; eligibility; application; State Treasurer; duties.
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(1) Beginning January 1, 2022, there is hereby established the College Savings Plan Low-Income Matching Scholarship Program. The purpose of the program is to encourage private contributions to accounts established under the Nebraska educational savings plan trust for the benefit …
Neb. Rev. Stat. § 77-1501 County board of equalization; who constitutes; meetings; county officials; duties.
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The county board shall constitute the county board of equalization. The county board of equalization shall fairly and impartially equalize the values of all items of real property in the county so that all real property is assessed uniformly and proportionately. The county assess…
Neb. Rev. Stat. § 77-1502 Board; protests; form; report; notification.
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(1) The county board of equalization shall meet for the purpose of reviewing and deciding written protests filed pursuant to this section beginning on or after June 1 and ending on or before July 25 of each year. Protests regarding real property shall be signed and filed after th…
Neb. Rev. Stat. § 77-1502.01 Board; referee; appointment; compensation; duties.
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In all counties the county board of equalization may appoint one or more suitable persons to act as referees. The compensation of a referee shall be fixed by the county board and shall be payable from the general fund of the county. The county board of equalization may direct tha…
Neb. Rev. Stat. § 77-1503.01 Property exempt from equalization.
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Any property valued by the state shall not be subject to the jurisdiction of the county board of equalization.
Neb. Rev. Stat. § 77-1504 Equalization of property; board; powers and duties; protest; procedure; notice of decision.
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The county board of equalization may meet on or after June 1 and on or before July 25, or on or before August 10 if the board has adopted a resolution to extend the deadline for hearing protests under section 77-1502, to consider and correct the current year's assessment of any r…
Neb. Rev. Stat. § 77-1504.01 Adjustment to class or subclass of real property; procedure.
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(1) Unless the county has adopted a resolution to extend the deadline for hearing protests under section 77-1502, after completion of its actions and based upon the hearings conducted pursuant to sections 77-1502 and 77-1504, a county board of equalization may petition the Tax Eq…
Neb. Rev. Stat. § 77-1506.01 Application for reduction in value; waiver of notice.
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Whenever any owner of real or personal property applies to the county board of equalization for a reduction in the taxable value of any such property, the owner shall be deemed to have waived notice of increase in the taxable value of such property which is found undervalued by t…
Neb. Rev. Stat. § 77-1507 Board; duties; addition of omitted property; clerical errors; protest; procedure.
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(1) The county board of equalization may meet at any time for the purpose of assessing any omitted real property that was not reported to the county assessor pursuant to section 77-1318.01 and for correction of clerical errors as defined in section 77-128 that result in a change …
Neb. Rev. Stat. § 77-1507.01 Failure to give notice; effect.
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Any person otherwise having a right to appeal may petition the Tax Equalization and Review Commission in accordance with section 77-5013, on or before December 31 of each year, to determine the actual value or special value of real property for that year if a failure to give noti…
Neb. Rev. Stat. § 77-1508 Board; examination of persons; production and inspection of records.
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Whenever any county board of equalization shall have reason to believe that any person, company or corporation has not listed all of his or its property for taxation, or that any property has not been fairly valued and assessed, it shall be lawful for such board to call before it…
Neb. Rev. Stat. § 77-1509 Board; compelling attendance of witnesses; penalties; fees.
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The county board of equalization may issue process to compel the attendance before it of any person with books, records and papers, if necessary, which process shall be served by the sheriff the same as a summons from the district court, and he shall receive the same fees therefo…
Neb. Rev. Stat. § 77-1510 Board; appeals, how taken.
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Any action of the county board of equalization pursuant to section 77-1502 may be appealed to the Tax Equalization and Review Commission in accordance with section 77-5013 on or before August 24 or on or before September 10 if the county has adopted a resolution to extend the dea…
Neb. Rev. Stat. § 77-1510.01 Board; powers; costs and fees.
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After the Tax Equalization and Review Commission obtains exclusive jurisdiction of an appeal from a decision, order, determination, or action of a county board of equalization pursuant to section 77-5013, the board shall have no power or authority to compromise, settle, or otherw…
Neb. Rev. Stat. § 77-1514 Abstract of property assessment rolls; prepared by county assessor; file with Property Tax Administrator.
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(1)(a) The county assessor shall prepare an abstract of the property assessment rolls of locally assessed real property of his or her county on forms prescribed and furnished by the Tax Commissioner. (b)(i) Except as provided in subdivision (b)(ii) of this subsection, the county …
Neb. Rev. Stat. § 77-1601 County tax levy; by whom made; when; what included; correction of clerical error; procedure.
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(1) The county board of equalization shall each year, on or before October 20, levy the necessary taxes for the current year if within the limit of the law. The levy shall include an amount for operation of all functions of county government and shall also include all levies nece…
Neb. Rev. Stat. § 77-1606 County tax levy; appeal by taxpayer; when taken; does not suspend collection.
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Any taxpayer may appeal from the action of the county board of equalization in making the levy, if in the judgment of such taxpayer the levy is for an unlawful or unnecessary purpose or in excess of the requirements of a political subdivision, to the Tax Equalization and Review C…
Neb. Rev. Stat. § 77-1608 County tax levy; appeal by taxpayer; proceedings.
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The Tax Equalization and Review Commission shall hear the appeal and determine whether or not the levy appealed from or any part thereof is for an unlawful or unnecessary purpose or in excess of the requirements of the political subdivision. The decision of the commission shall b…
Neb. Rev. Stat. § 77-1610 Return of taxes paid; correction of tax rolls.
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If the tax books have been delivered to the county treasurer for collection of the taxes before the determination of the appeal by the Tax Equalization and Review Commission, then the county treasurer shall, upon receipt of the certified final decision of the commission, distribu…
Neb. Rev. Stat. § 77-1613 Tax list; preparation; when and by whom; form and contents.
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After the levy of taxes has been made and before November 20, the county assessor shall transcribe the assessments into a suitable book to be provided at the expense of the county, properly ruled and headed with the distinct columns in which shall be entered the description of th…
Neb. Rev. Stat. § 77-1613.01 Certification by county official to Property Tax Administrator; contents.
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The county assessor or county clerk shall certify to the Property Tax Administrator, on or before December 1 of each year, the total taxable valuation and the Certificate of Taxes Levied. The certificate shall be used for statistical purposes and shall specify the information nec…
Neb. Rev. Stat. § 77-1613.02 Tax list; corrections; prohibited acts; violation; penalty.
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The county assessor or county clerk shall correct the assessment and tax rolls after action of the county board of equalization or final order of an applicable administrative body or court. Each correction shall be made in triplicate, each set of triplicate forms being consecutiv…
Neb. Rev. Stat. § 77-1613.04 Assessment roll and tax list; corrections.
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The county assessor after July 25, or after August 10 in counties that have adopted a resolution to extend the deadline for hearing protests under section 77-1502, and with approval of the county board of equalization shall correct the assessment roll and the tax list, if necessa…
Neb. Rev. Stat. § 77-1614 Tax list; consolidated tax; how entered.
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All taxes which are uniform, throughout any precinct, township, school district, learning community, village, city, county, or other taxing subdivision of a county, shall be formed into a single tax, be entered upon the tax list in a double column, and be denominated a consolidat…
Neb. Rev. Stat. § 77-1615.01 Tax list; use of electronic data processing equipment; levy and collection of taxes.
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The county board of any county is authorized to direct that for all purposes of assessment of property, and for the levy and collection of taxes and special assessments, there shall be used tax records or random access devices suitable for use in connection with electronic data p…
Neb. Rev. Stat. § 77-1616 Tax list; delivery to county treasurer; when; warrant for collection.
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The tax list shall be completed by the county assessor and delivered to the county treasurer on or before November 22. At the same time the county assessor or county clerk shall transmit a warrant, which warrant shall be signed by the county assessor or county clerk and shall in …
Neb. Rev. Stat. § 77-1617 Tax list; property of county; form.
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The tax list shall be the property of the county and shall be substantially in the form set forth in this section, with such additions and amendments thereto as may be necessary to make it conform to law. Owners' Names Description of Lands or Town Lots Part of section or part of …
Neb. Rev. Stat. § 77-1618 Tax list; entry of amount.
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As soon as the county treasurer receives the tax lists of the county, he or she shall enter in the column opposite the description of the property the amount of unpaid taxes with the year or years in which such taxes were due and the date of unredeemed sales, if any, for previous…
Neb. Rev. Stat. § 77-1619 Judgments against public corporations; payment by tax levy.
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Whenever any judgment shall be obtained in any court of competent jurisdiction in this state for the payment of a sum of money against any county, township, school district, road district, town or city board of education, or against any municipal corporation, or when any such jud…
Neb. Rev. Stat. § 77-1620 Judgments against public corporations; payment by levy in addition to levy for ordinary purposes.
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If the amount of revenue derived from taxes levied and collected for ordinary purposes shall be insufficient to meet and pay the current expenses for the year in which the levy is made, and also to pay the judgments remaining unpaid, it shall be the duty of the proper officers of…
Neb. Rev. Stat. § 77-1621 Judgments against public corporations; special tax levy; how collected.
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The tax shall be levied upon all the taxable property in the district, county, township, town or city bound by the judgment, and shall be collected in the same manner and at the same time provided by law for the collection of other taxes.
Neb. Rev. Stat. § 77-1622 Judgments against public corporations; duty of corporate authorities to make levy.
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The corporate officers whose duty it is to levy and collect taxes for the payment of the current expenses of any such corporation, against which a judgment may be so obtained, shall also be required to levy and collect the special tax herein provided for, for the payment of judgm…
Neb. Rev. Stat. § 77-1623 Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus.
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If any such corporate authorities, whose duty it is, under the provisions of sections 77-1601 to 77-1624, to so levy and collect the tax necessary to pay off any such judgment, fail, refuse, or neglect to make provision for the immediate payment of such judgments, after request m…
Neb. Rev. Stat. § 77-1624 Taxes delinquent five or more years; collection; receipts; proration; remittance of state taxes to State Treasurer; how credited.
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It shall be the duty of the county treasurer for each and every county, when collecting personal and real estate taxes being delinquent five years or more, to receipt for such taxes on a receipt for the fifth delinquent year. Such taxes so collected shall be prorated in proportio…
Neb. Rev. Stat. § 77-1629 County, city, or school district; budget process; joint public hearing; when held; required attendees; county clerk; report; contents.
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(1) Each county and each city or school district levying a tax on property within a county shall participate in a joint public hearing. Each such political subdivision shall designate one representative to attend the joint public hearing on behalf of the political subdivision. If…
Neb. Rev. Stat. § 77-1630 Repealed. Laws 2026, LB803, § 29. Operative date January 1, 2027. Property Tax Request Act, how cited.
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Sections 77-1630 to 77-1634 shall be known and may be cited as the Property Tax Request Act.
Neb. Rev. Stat. § 77-1631 Repealed. Laws 2026, LB803, § 29. Operative date January 1, 2027. Terms, defined.
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For purposes of the Property Tax Request Act: (1) Allowable growth percentage means a percentage equal to the sum of (a) two percent plus (b) the political subdivision's real growth percentage; (2) Property tax request means the total amount of property taxes requested to be rais…