Nebraska Administrative Code
Topic - BEGINNING FARMER BOARD
Title 91 - BEGINNING FARMER BOARD
Chapter 1 - BEGINNING FARMER TAX CREDIT ACT REGULATIONS
Section 91-1-009 - Beginning Farmer Personal Property Tax Exemption Certification
Universal Citation: 91 NE Admin Rules and Regs ch 1 ยง 009
Current through September 17, 2024
009.01 The qualified beginning farmer as defined in 91 NAC 1-004 that is eligible for the Personal Property Tax Exception will apply for a Certificate of Eligibility on or before November 1st of the year preceding the year for which the exemption is to begin.
009.01A The
beginning farmer's Certificate of Eligibility may be presented to their county
assessor within three years of Board approval should they apply for the
Personal Property Tax Exemption without an owner and a three-year rental
agreement.
009.01B The beginning
farmer's Certificate of Eligibility may be presented to the county assessor in
year 1, year 2, or year 3 of their three year rental agreement when applying
with an owner and a three-year rental agreement.
009.01C The Personal Property Tax Exemption
shall be in effect for a period of three-years.
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