Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Repealed. Laws 1947, c. 251, § 42.
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[Repealed or reserved.]
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…
Repealed. Laws 1997, LB 270, § 110.
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[Repealed or reserved.]
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…
Repealed. Laws 1984, LB 835, § 18.
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[Repealed or reserved.]
Repealed. Laws 1959, c. 370, § 6.
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[Repealed or reserved.]
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…
Repealed. Laws 1965, c. 489, § 1.
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[Repealed or reserved.]
Repealed. Laws 1965, c. 475, § 7.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Transferred to section 77-412.01.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Repealed. Laws 1965, c. 489, § 1.
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[Repealed or reserved.]
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.
Repealed. Laws 1999, LB 36, § 41.
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[Repealed or reserved.]
Repealed. Laws 1986, LB 817, § 15.
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[Repealed or reserved.]
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…
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
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 …
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…
Repealed. Laws 1999, LB 194, § 40.
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[Repealed or reserved.]
Transferred to section 77-429.
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[Repealed or reserved.]
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 …
Repealed. Laws 2012, LB1101, § 4.
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[Repealed or reserved.]
Repealed. Laws 2009, LB121, § 15.
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[Repealed or reserved.]
Repealed. Laws 2009, LB121, § 15.
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[Repealed or reserved.]
Repealed. Laws 2009, LB121, § 15.
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[Repealed or reserved.]
Repealed. Laws 2015, LB 261, § 18.
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[Repealed or reserved.]