Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-2008.03 Inheritance tax; power of appointment; method and manner of taxing.
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Whenever any person or corporation shall be given a power of appointment over any property by a transfer which is subject to the provisions of sections 77-2001 to 77-2008.02, whether such power is created before or after June 13, 1955, such power of appointment shall be deemed a …
Neb. Rev. Stat. § 77-2008.04 Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax.
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The exercise or failure to exercise any power of appointment by the donee thereof, shall not be deemed a transfer which is subject to the provisions of sections 77-2001 to 77-2008.02.
Neb. Rev. Stat. § 77-2009 Inheritance tax; delay in coming into possession of property; bond for tax; exception.
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(1) When property is devised, bequeathed, or otherwise transferred or limited, in trust or otherwise, in such a manner as to be subject to the tax prescribed in sections 77-2001 to 77-2008.02, and the rights, interest, or estates of the transferees, legatees, devisees, or benefic…
Neb. Rev. Stat. § 77-201 Property taxable; valuation; classification.
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(1) Except as provided in subsections (2) through (4) of this section, all real property in this state, not expressly exempt therefrom, shall be subject to taxation and shall be valued at its actual value. (2) Agricultural land and horticultural land as defined in section 77-1359…
Repealed. Laws 1967, c. 498, § 3.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2010 Inheritance tax; when due; interest; bond; failure to file; penalty.
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All taxes imposed by sections 77-2001 to 77-2037, unless otherwise herein provided for, shall be due and payable twelve months after the date of the death of the decedent, and interest at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by t…
Neb. Rev. Stat. § 77-2011 Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax.
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Any administrator, executor or trustee having any charge or trust in legacies or property for distribution subject to said tax, shall deduct the tax therefrom, or if the legacy or property be not money, he shall collect the tax thereon upon the appraised value thereof from the le…
Neb. Rev. Stat. § 77-2012 Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax.
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Whenever any legacy shall be charged upon or payable out of real estate, the heir or devisee before paying the same shall deduct the tax therefrom and pay the same to the executor, administrator or trustee. The tax shall remain a charge upon the real estate until paid, and the pa…
Neb. Rev. Stat. § 77-2013 Inheritance tax; power of sale to raise funds to pay tax.
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All executors, administrators and trustees shall have full power to sell so much of the property of the decedent as will enable them to pay the tax, in the same manner as they may be enabled to do by law for the payment of debts of their testators and intestates, and the amount o…
Neb. Rev. Stat. § 77-2014 Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties.
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(1) Every sum of money retained by an executor, administrator, or trustee, or paid into his or her hands for any tax on any property, shall be paid by him or her within thirty days thereafter to the county treasurer of the proper county, and the county treasurer shall give, and e…
Neb. Rev. Stat. § 77-2015 Inheritance tax; reports required; contents; department; duties.
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(1)(a) Each petitioner in a proceeding to determine inheritance tax shall, upon the entry of an order determining inheritance tax, if any, submit a report regarding inheritance taxes to the county treasurer of each county in which inheritance tax is owed. If such reported inherit…
Repealed. Laws 1976, LB 585, § 29.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2017 Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid.
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Whenever any foreign executors or administrators shall assign or transfer any stocks or loans in this state standing in the name of the decedent or in trust for a decedent which shall be liable to inheritance tax, the tax shall be paid to the treasury or treasurer of the proper c…
Neb. Rev. Stat. § 77-2018 Inheritance tax; erroneous payment refunded; limitation; procedure.
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When any amount of inheritance tax shall have been paid erroneously to the county treasurer, he shall, upon a finding by the court and an order rendered to him of the erroneous payment, refund and pay to the executor, administrator or trustee, person or persons who have paid any …
Neb. Rev. Stat. § 77-2018.01 Inheritance tax; proceedings for determination.
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(1) The inheritance tax, if any, imposed under sections 77-2001 to 77-2037 may be determined either (a) in any proceedings brought under the provisions of Chapter 30, article 24 or 25, or (b) in a proceeding instituted for the sole purpose of determining such tax. (2) Proceedings…
Neb. Rev. Stat. § 77-2018.02 Inheritance tax; independent proceeding for determination in absence of probate of estate; petition; notice; waiver of notice; notice to Department of Health and Human Services.
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(1) In the absence of any proceeding brought under Chapter 30, article 24 or 25, in this state, an independent proceeding for the sole purpose of determining the tax may be instituted in the county court of the county where the property or any part thereof which might be subject …
Neb. Rev. Stat. § 77-2018.03 Inheritance tax; determination; notice served upon county attorney; duty of county attorney.
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In all matters involving the determination of inheritance tax, notice served upon the county attorney shall constitute notice to the county and the State of Nebraska. It shall be the duty of the county attorney to represent the county and the State of Nebraska in such matters as …
Neb. Rev. Stat. § 77-2018.04 Inheritance tax; proceedings for determination of; deductions allowed; enumerated.
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In all proceedings for the determination of inheritance tax, the following deductions from the value of the property subject to Nebraska inheritance taxation shall be allowed to the extent paid from, chargeable to, paid, payable, or expected to become payable with respect to prop…
Neb. Rev. Stat. § 77-2018.05 Inheritance tax; court may make final determination of; how determined.
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Notwithstanding sections 77-2001 to 77-2039, the court shall have the authority, upon the written application of any of the parties subject to the tax imposed under such sections, to determine a final inheritance tax on any property devised, bequeathed, or otherwise transferred, …
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…
Repealed. Laws 2004, LB 973, § 72.
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[Repealed or reserved.]
Repealed. Laws 2004, LB 973, § 72.
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[Repealed or reserved.]
Repealed. Laws 1997, LB 271, § 57.
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[Repealed or reserved.]
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…
Repealed. Laws 2008, LB 965, § 27.
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[Repealed or reserved.]
Repealed. Laws 1979, LB 65, § 33.
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[Repealed or reserved.]
Repealed. Laws 1979, LB 65, § 33.
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[Repealed or reserved.]
Repealed. Laws 1979, LB 65, § 33.
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[Repealed or reserved.]
Repealed. Laws 1979, LB 65, § 33.
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[Repealed or reserved.]
Repealed. Laws 1979, LB 65, § 33.
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[Repealed or reserved.]
Repealed. Laws 1979, LB 65, § 33.
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[Repealed or reserved.]
Repealed. Laws 1979, LB 65, § 33.
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[Repealed or reserved.]
Repealed. Laws 1979, LB 65, § 33.
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[Repealed or reserved.]
Repealed. Laws 1979, LB 65, § 33.
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[Repealed or reserved.]
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…
Repealed. Laws 1980, LB 882, § 9.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 882, § 9.
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[Repealed or reserved.]