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1,940 sections in this chapter.
Neb. Rev. Stat. § 77-2018.06 Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed.
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If the decedent had received property from another person who died within five years prior to the death of the decedent upon which Nebraska inheritance tax was paid because of the death of the prior decedent, such tax so paid shall be a credit against the amount of inheritance ta…
Neb. Rev. Stat. § 77-2018.07 Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax.
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(1) Any person subject to the tax imposed by sections 77-2001 to 77-2037 may, prior to the final determination of the inheritance tax, make a tentative payment of the tax in order to avoid the accrual of interest or penalty on such tax. Any person who desires to pay such tentativ…
Neb. Rev. Stat. § 77-2019 Inheritance tax; appraisal; appointment of appraisers.
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In order to fix the value of property subject to the payment of the inheritance tax, the county judge may appoint a clerk magistrate or some other competent person, or the clerk magistrate may appoint a competent person, as appraiser as often as or whenever occasion may require, …
Neb. Rev. Stat. § 77-202 Property taxable; exemptions enumerated.
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(1) The following property shall be exempt from property taxes: (a) Property of the state and its governmental subdivisions to the extent used or being developed for use by the state or governmental subdivision for a public purpose. For purposes of this subdivision: (i) Property …
Neb. Rev. Stat. § 77-202.01 Property taxable; tax exemptions; application; requirements; waiver of deadline; penalty; lien.
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(1) Any organization, society, or taxpayer seeking a tax exemption provided in subdivision (1)(c), (d), or (f) of section 77-202 for any real or tangible personal property, except real property used for cemetery purposes, shall apply for exemption to the county assessor on or bef…
Neb. Rev. Stat. § 77-202.02 Property taxable; exempt status; application; hearing; procedure.
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The county board of equalization, between February 1 and June 1 after a hearing on ten days' notice to the applicant and the publication of notice as provided in section 77-202.01, and after considering the recommendation of the county assessor and any other information it may ob…
Neb. Rev. Stat. § 77-202.03 Property taxable; exempt status; period of exemption; change of status; late filing authorized; when; penalty; lien; new applications; reviewed; hearing; procedure; list.
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(1) Except as provided in section 77-202.10 and subsection (2) of this section, a properly granted exemption of real or tangible personal property provided for in subdivisions (1)(c) and (d) of section 77-202 shall continue for a period of four years if the statement of reaffirma…
Neb. Rev. Stat. § 77-202.04 Property taxable; exempt status; delivery of copy of final decision; appeal; failure to give notice; effect.
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(1) Notice of a county board of equalization's decision granting or denying an application for exemption from taxation for real or tangible personal property shall be mailed or delivered to the applicant and the county assessor by the county clerk within seven days after the date…
Neb. Rev. Stat. § 77-202.05 Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents.
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The Tax Commissioner shall prescribe forms for distribution to the county assessors on which persons, corporations, and organizations may apply for tax-exempt status for real or tangible personal property. The forms shall include the following information: (1) Name of owner or ow…
Neb. Rev. Stat. § 77-202.09 Cemetery organization; exemption; application; procedure; late filing.
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Any cemetery organization seeking a tax exemption for any real property used to maintain areas set apart for the interment of human dead shall apply for exemption to the county assessor on forms prescribed by the Tax Commissioner. An application for a tax exemption shall be made …
Neb. Rev. Stat. § 77-202.10 Cemetery organization; period of exemption; annual review.
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Any real property exemption granted to a cemetery organization shall remain in effect without reapplication unless disqualified by change of ownership or use. On or before August 1 the county assessor shall annually make a review of the ownership and use of all cemetery real prop…
Neb. Rev. Stat. § 77-202.11 Leased public property; taxation status; lessee; lien; procedure.
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(1) Leased public property, other than property leased for a public purpose as set forth in subdivision (1)(a) of section 77-202, shall be taxed or exempted from taxation as if the property was owned by the leaseholder. The value of the property shall be determined as provided un…
Neb. Rev. Stat. § 77-202.12 Public property; taxation status; county assessor; duties; appeal.
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(1) On or before March 1, the county assessor shall send notice to the state or to any governmental subdivision if it has property not being used for a public purpose upon which a payment in lieu of taxes is not made. Such notice shall inform the state or governmental subdivision…
Neb. Rev. Stat. § 77-202.23 Disabled or blind honorably discharged veteran; terms, defined.
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As used in sections 77-202.23 and 77-202.24, unless the context otherwise requires: (1) Disabled veteran has the same meaning as in 5 U.S.C. 2108, as such section existed on January 1, 2025; and (2) Blind veteran means a veteran whose sight is so defective as to seriously limit s…
Neb. Rev. Stat. § 77-202.24 Disabled veteran or blind veteran; mobile home exempt.
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A mobile home shall be exempt from taxation if it is owned and occupied by a disabled veteran or blind veteran of the United States Armed Forces whose disability or blindness is recognized by the United States Department of Veterans Affairs as service connected and who was discha…
Neb. Rev. Stat. § 77-202.25 Disabled or blind honorably discharged veteran; property exemption; application; procedure; appeal.
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Application for the exemption provided in section 77-202.24 shall be made to the county assessor on or before April 1 of every year. The county assessor shall approve or disapprove such application and shall notify the taxpayer of his or her decision within twenty days of the fil…
Neb. Rev. Stat. § 77-2020 Inheritance tax; appraisement; duty of appraiser; objections; hearing on report.
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It shall be the duty of an appraiser appointed under section 77-2019 forthwith to give such notice by mail or personally to all interested persons as the court may by order direct, of the time and place he will appraise such property. At such time and place he shall appraise the …
Neb. Rev. Stat. § 77-2021 Inheritance tax; appraisement; county judge as appraiser.
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Instead of appointing an appraiser, the county judge may by order fix a day and give notice to all interested parties and at such time appraise the property at the fair market value of the same.
Neb. Rev. Stat. § 77-2022 Inheritance tax; appraisement; determination and assessment of tax.
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When the value of the property has been fixed, as provided in section 77-2020 or 77-2021, the county judge shall determine and assess the tax to which the same is liable.
Neb. Rev. Stat. § 77-2023 Inheritance tax; appeal; procedure.
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An appeal may be taken from the determination of the tax due made by the county court to the Court of Appeals in the same manner as an appeal from district court to the Court of Appeals. An appeal may be taken by any party and may also be taken by any person against whom the fina…
Neb. Rev. Stat. § 77-2024 Inheritance tax; appraisement; costs; fees; charged to estate of decedent.
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The appraisers shall be paid a reasonable fee to be fixed by the county judge, together with mileage at the rate provided in section 81-1176 for state employees. Witnesses shall be allowed the sum of ten dollars per day for every day's attendance at an appraisal hearing, together…
Neb. Rev. Stat. § 77-2025 Inheritance tax; estate not subject to tax; determination.
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If it shall be made to appear to the county judge in either probate proceedings or an independent proceeding for the determination of such tax that an estate is not subject to such inheritance tax, the county judge may so determine, and such finding and order shall be made a part…
Neb. Rev. Stat. § 77-2026 Inheritance tax; appraiser; extra fee or reward; penalty.
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Any appraiser appointed under the authority and by virtue of section 77-2019 who shall take any fee or reward from any executor, administrator, trustee, legatee, next of kin or heir of any decedent, or from any person or corporation liable to pay such tax or any portion thereof, …
Neb. Rev. Stat. § 77-2027 Inheritance tax; what court has jurisdiction; transfer of proceedings.
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The county court in the county in which the real property is situated of a decedent who was not a resident of the state, or in the county of which the deceased was a resident at the time of his death, shall have jurisdiction to hear and determine all questions in relation to all …
Neb. Rev. Stat. § 77-2028 Inheritance tax; nonpayment; hearing; judgment; levy and execution.
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If it shall appear to the county court that any tax accruing under sections 77-2001 to 77-2037 has not been paid according to law, after a determination thereof has been made in either probate proceedings or an independent proceeding for determination of such tax, it shall issue …
Neb. Rev. Stat. § 77-2029 Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect.
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Whenever the treasurer of any county shall have reason to believe that any tax under sections 77-2001 to 77-2037 is due and unpaid after such taxes have been determined and assessed or after the refusal or neglect of the person interested in the property liable to pay said tax to…
Neb. Rev. Stat. § 77-203 Property taxes; when due; first lien.
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All property taxes levied for any county, city, village, or other political subdivision therein shall be due and payable on December 31 next following the date of levy except as provided in section 77-1214. Commencing on that date taxes on real property shall be a first lien on t…
Neb. Rev. Stat. § 77-2030 Inheritance tax; annual statements.
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The county judge and county clerk of each county shall annually make a statement in writing to the county attorney of the county, of the party from which or the party from whom they have reason to believe a tax under sections 77-2001 to 77-2037 is due and unpaid.
Neb. Rev. Stat. § 77-2032 Inheritance tax; how credited.
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All inheritance tax money received or collected by each county shall be credited by resolution of the county board in whole or in part either to the county general fund or to any other fund of the county selected by the county board.
Neb. Rev. Stat. § 77-2037 Inheritance tax; lien; expiration.
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Regardless of any defect in the proceedings in which such inheritance tax was determined, or the jurisdiction of the court to make such determination, the lien of the inheritance tax shall cease upon the first to occur of: (1) Ten years from the date of death of a decedent and no…
Neb. Rev. Stat. § 77-2038 Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument.
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Notwithstanding the provisions of Chapter 77, article 20, the decedent's will may provide direction for the apportionment of the taxes assessed upon any of the decedent's property subject to Nebraska inheritance tax or any written instrument executed inter vivos by the decedent m…
Neb. Rev. Stat. § 77-2039 Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause.
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(1) Any county court may issue an order discharging any or all of the property subject to any inheritance tax, Nebraska estate tax, or generation-skipping transfer tax lien. (2) The county court may prescribe the terms and conditions upon which any inheritance tax, estate tax, or…
Neb. Rev. Stat. § 77-204 Real estate taxes; when delinquent.
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One-half of the taxes due under section 77-203 shall become delinquent on May 1 and the second half on September 1 next following the date the taxes become due, except that in counties having a population of more than one hundred thousand, the first half shall become delinquent A…
Neb. Rev. Stat. § 77-2040 Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008.
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Sections 77-2002 to 77-2004 and 77-2102 shall become operative on December 31, 1982, and shall apply to all property which passes from a decedent dying after such date. Sections 77-2001, 77-2032, and 77-2106 shall become operative on July 17, 1982. The changes made in sections 77…
Neb. Rev. Stat. § 77-207 Delinquent taxes; interest.
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All delinquent taxes shall draw interest at a rate equal to the maximum rate of interest allowed per annum under section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date they become delinquent, and the interest shall be collected the sam…
Neb. Rev. Stat. § 77-208 General taxes; lien on real estate; priority.
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The first lien upon real estate under section 77-203 shall take priority over all other encumbrances and liens thereon.
Neb. Rev. Stat. § 77-209 Special assessments; lien on real estate; priority.
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All special assessments, regularly assessed and levied as provided by law, shall be a lien on the real estate on which assessed, and shall take priority over all other encumbrances and liens thereon except the first lien of general taxes under section 77-203.
Neb. Rev. Stat. § 77-2101 Terms, defined.
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For purposes of sections 77-2101 to 77-2116: (1) Estate tax means the tax due to the state under section 77-2101.01; (2) Generation-skipping transfer tax means the tax due to the state under section 77-2101.02; (3) Nebraska taxable estate means the federal taxable estate, as dete…
Neb. Rev. Stat. § 77-2101.01 Estate tax; amount.
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(1) In addition to the inheritance taxes imposed by the laws of the State of Nebraska, there is levied and imposed an estate or excise tax for all decedents dying before January 1, 2007, upon the transfer of the estate of every resident decedent and upon the value of any interest…
Neb. Rev. Stat. § 77-2101.02 Generation-skipping transfer tax; amount.
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For all generation-skipping transfers occurring before January 1, 2007, there is hereby imposed a generation-skipping transfer tax upon the generation-skipping transfer or distribution of property of every resident of this state and upon the generation-skipping transfer of Nebras…
Neb. Rev. Stat. § 77-2101.03 Tax; calculation.
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(1) For decedents dying on or after January 1, 2003, and before July 1, 2003, the tax on the Nebraska taxable estate shall be the greater of the maximum state tax credit allowance upon the tax imposed under Chapter 11 of the Internal Revenue Code or the amount provided in the fol…
Neb. Rev. Stat. § 77-2102 Tax; when due; who liable; interest; lien; exception.
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The transfer tax imposed under sections 77-2101 to 77-2116 shall become due and payable to the State Treasurer within twelve months from the date of the death of the decedent in the case of the estate tax and the date of the transfer in the case of the generation-skipping transfe…
Neb. Rev. Stat. § 77-2104 Tax; net transfer; follow federal rules and regulations.
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The rules and regulations for determining the amount of net transfer upon which the transfer or excise tax imposed under sections 77-2101 to 77-2116 shall be based, shall, insofar as applicable, be the same rules and regulations adopted by the Commissioner of Internal Revenue for…
Neb. Rev. Stat. § 77-2105 Tax; administration; information and returns; penalty.
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The Tax Commissioner shall have charge of the administration of sections 77-2101 to 77-2116 and shall make such rules and regulations as may be necessary to carry out such sections. He or she shall have authority to require all persons or corporations liable for the payment of th…
Neb. Rev. Stat. § 77-2106 Tax; proceeds; credited to General Fund.
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All the proceeds from the levy and imposition of the transfer or excise tax shall be paid to the Tax Commissioner who shall remit the proceeds to the State Treasurer for credit to the General Fund.
Neb. Rev. Stat. § 77-2106.01 Tax; refunds; interest; claim.
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When any amount of transfer tax in excess of that legally due has been paid to the State Treasurer, the party making such overpayment or his or her successors or assigns shall be entitled to refund of such overpayment plus interest at the rate specified in section 45-104.02, as s…
Neb. Rev. Stat. § 77-2106.02 Tax; refund; Tax Commissioner; issue certificate; effect.
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The Tax Commissioner, upon satisfactory proof rendered to him or her of the overpayment of transfer tax in any case, shall issue a certificate of the amount of such overpayment and the party entitled to a refund on account of such overpayment. Such certificate shall constitute pr…
Neb. Rev. Stat. § 77-2108 Apportionment and proration of tax; basis.
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Whenever it appears upon any accounting or in any appropriate action or proceeding that a personal representative, executor, administrator, trustee, or other person acting in a fiduciary capacity has paid or may be required to pay any transfer tax levied or assessed under section…
Neb. Rev. Stat. § 77-2109 Tax; persons interested in the estate or transfer, defined.
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For purposes of sections 77-2108 to 77-2112, persons interested in the estate or transfer shall, with respect to both state and federal taxes, include all persons who may be entitled to receive or who have received any property or interest which is so required to be included in t…
Neb. Rev. Stat. § 77-211 Hospital which provides office building or office space; rent included in lieu of taxes; payment in lieu of taxes to county treasurer; allocation.
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Any political subdivision, tax-exempt corporation, or proprietorship acting with respect to any hospital and which provides office buildings or office space to tenants who shall be engaged in private enterprise shall charge such tenants a sufficient amount of rent so that a porti…