Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 14 - Agricultural Land and Horticultural Land Assessment Regulations
Section 350-14-004 - PROCEDURES

Universal Citation: 350 NE Admin Rules and Regs ch 14 ยง 004

Current through September 17, 2024

004.01 Identification of the parcel

004.01A All land in the state of Nebraska can be identified using the public land survey system. The entire state has been laid out in townships north of the baseline running from east to west along the Kansas-Nebraska border and ranges east and west from the 6th parallel which runs perpendicular to the baseline approximately 108 miles west of the eastern tip of the state. The parcel should be identified using the public land survey system legal description.
004.01A(1) Government lots may be identified using the appropriately assigned government lot number. Government lots are irregularly shaped lots which most often occur along the north and west sections in a township.

004.01A(2) Irregular lots may be identified using the appropriately assigned "tax lot" number.

004.01B Every county shall prepare and maintain a parcel numbering system based on the cadastral mapping program. The property identification numbering system is addressed in REG-10-004.03.

004.02 Identification of the rights to be appraised

004.02A The assessor is to value all the rights that may legally be owned, including the rights to sell, lease, use, gift, enter, or refuse to do anything are considered to be the rights being appraised for property tax purposes.

004.02B Rights in other than the surface estate are to be valued and assessed separately to the owner of those rights when they have been severed from the surface rights. See, Mineral Interest Regulation, Chapter 13, procedures for assessing mineral interests.

004.03 Date of assessment is as of January 1 of the current assessment year. The assessor shall complete the assessment process for all real property on or before March 19 of each year, prior to filing of the county's abstract of assessment.

004.04 Classes of agricultural and horticultural land. The assessor is responsible for an accurate inventory of each parcel into its current agricultural and horticultural land class.

004.04A Irrigated Cropland.

004.04B Dryland Cropland.

004.04C Grassland.

004.04D Wasteland.

004.04E Government Programs Land which is voluntarily enrolled in the Conservation Reserve Program (CRP), Conservation Reserve Enhancement Program (CREP), Environmental Quality Incentives Program (EQIP), the Stewardship Incentive Program, the Tree Assistance Program, the Water Bank Program, or any other programs may require separate market analysis. The land should be classified at its current use such as grassland or timbered grassland; however, the values for land enrolled in government program acres should be adjusted to reflect the local market for similar property.

004.04F Intensive Use Areas: Agricultural or horticultural land which has been designed for intensive uses such as feedlots, nurseries, vineyards, sod farms, and orchards should be valued in a separate category. A separate land classification for these intensive use areas shall be determined. Intensive use areas must be valued independently from rural farmsites. Land not directly associated with buildings in these instances would be assessed at seventy-five (75) percent of value as determined by a market study.

004.04G Forestland and Shelterbelt Areas: Include natural and planted stands of trees and/or shrubs where livestock grazing is not practiced or possible. Areas where grazing occurs will be classified as timbered grassland. This includes any natural stands of timber. Planted forests include areas planted for windbreaks, shelterbelts, wildlife habitat, wood products, and living snowfence. Areas that include a combination of both planted and natural forests will be in this classification. Trees planted for nursery stock, tree farms, orchards, and other horticultural purposes will be categorized and analyzed separately to determine their value.

004.05 Accretion Land: Includes land that has been formed by alluvial deposits associated with a body or stream of water. The State of Nebraska is unique in its recognition of the riparian rights of individuals to own land lying under water. Accretion land can be classified into any agricultural use category.

004.05A In counties adjoining rivers which represent the state boundary, the county surveyor shall survey the land adjoining the river before June 1, 1960, and at least once within each five-year period thereafter.

004.05B In counties with rivers which are not state boundaries, the county surveyor shall cause a survey of lands believed to be altered by adjoining bodies of water when ordered by the county board of equalization or requested by the Property Tax Administrator.

004.05C A report of such survey findings of changes in land areas or a certificate of the opinion that the acres as noted on the current tax lists have not changed due to actions of adjoining bodies of water shall be filed with the assessor.

004.06 Classification of agricultural land in Nebraska requires that there be a set of complete and accurate maps or digital imageries that reflect the location, identification, and inventory of all parcels of land within every jurisdiction. The general procedures used in these regulations require that the counties have their soils classified by parcel, soil, and land use. If the soils have not been counted in a county, the county needs to have the following items available:

004.06A Up-to-date aerial photographs or digital imageries of the entire county.

004.06B Supplemental land valuation records, to inventory the acres of every soil type by land use for every parcel.

004.06C The current soil conversion legend prepared by the Department of Revenue, Property Assessment Division that reflects the land capability groups by dryland soil type.

004.06D Property record cards that list the soils, the land use, the number of acres for each use, and the land capability groups for each parcel of agricultural land being assessed.

004.07 The following general procedures for a soil inventory shall be followed for those counties without digital imagery:

004.07A Prepare and organize the aerial photos and soil maps or "Mylars" so they can be filed in a systematic manner for retrieval. Prepare photo index maps as needed. Use property lines that can be changed and some means of identification for each parcel on these photos.

004.07B Record the current land use on the photos or the "Mylar" map after verifying and physically reviewing the land use in the county.

004.07C Display the land use groups for the soils on the maps or "Mylars" depending on the procedure preferred.

004.07D Tabulate and record the acres and soils for each land use on the property being appraised. Since data may be, or already is, computerized, all data will need to be recorded for each soil type. A separate record will be needed for each ownership. No single parcel shall be larger than one section.

004.07E Consolidate the data on each record into individual land capability groups by grouping the soils together according to the soil conversion legend and the value assigned to the land capability group for that market area.

004.07F Transfer the consolidated summary of acres by land capability groups to the property record cards.

004.07G Summarize and check all land value data on the property record card. A separate property card is needed for each parcel in each section.

004.07H File all photos, supplemental records, and property cards and keep them for reference. When parcels are later split or combined, the information for each unit will need to be regrouped and summarized according to the new property lines.

004.07I An organized maintenance program is desirable for the maps. If maps are not maintained and changed when property is split, combined, or changes ownership, the original investment in a mapping program is lost and eventually an expensive and time consuming remapping program will become necessary. The current land use on agricultural land must be annually updated and maintained. Aerial photos or digital imagery can be utilized for this purpose.

004.08 Classification by Land Capability Groups

004.08A Soil surveys are one of the principal tools and sources of information used in the classification of agricultural land in Nebraska. The classification of agricultural land for assessment purposes is based on each county's most recent soil survey and the most recent technical updates available. A county's soil survey is not required to be published for its implementation to occur.

004.08B All soil types in a county are assigned to a Land Capability Group. As soil mapping is completed, conversion legends are prepared by the Department of Revenue, Property Assessment Division according to the dryland capability classification of each soil that shows, in a general way, the suitability of each soil for most kinds of field crops. Grouping and inventorying soils in this way creates a uniform classification system and is the next step in the assessment of agricultural land. The conversion legend shows the LCG for each soil in the county whether in grassland, dryland or irrigated cropland. The conversion legend groups similar soils throughout their area of occurrence into the same LCG. A conversion legend of the soils of Nebraska is made available to the assessors.

004.08C Soil types that have similar capabilities and characteristics are placed in the same land capability group. The main criteria for different land capability groups are types of soil, slope, and erosion. A few of the other soil characteristics that help to determine land capability and subsequently the land capability group are texture, attributes, saline or alkali conditions, water tables, flooding hazards and depth of soil over bedrock or gravel. All of these characteristics affect the capability of a soil.

004.08D Procedures have been established to achieve a fair and uniform method of using soil maps and interpretations in the classification and inventory of land. It sets forth a consistent and standard land classification and inventory system which can be used statewide for all land classes. It was developed by using pertinent factors such as soil classification, characteristics, properties, limitations and hazards, land use, precipitation, and length of growing seasons. The following procedures are designed to achieve uniform and equitable assessments for similar kinds of agricultural land throughout the State of Nebraska:
004.08D(1) The highest capability soils in cropland are classified into the highest Land Capability Group under that use.

004.08D(2) The lowest capability soils are classified into the lowest Land Capability Group. Every Land Capability Group may not occur in every county.

004.08E A Land Capability Group (LCG) is a grouping of various soils according to their limitations for field crops, the risk of damage if they are used for crops, and the way they respond to average management. Since the soil conservation service maps major natural bodies of soil in a mapping area, the criteria used for grouping the soils do not include major land reformation that would change slope, depth or other characteristics of the soils, nor do they include unlikely major reclamation projects. When such areas have been mapped and assigned capability units by the Natural Resources Conservation Service, the assigned capability unit is used. A LCG is determined for each kind of soil and its current land use. Nebraska has three primary land uses. The eastern part of the state is principally a dryland farming area. The central and western regions of the state generally require irrigation for the intensive production of common cultivated crops. Approximately one-half of the acreage in the state is in native grassland. Scattered throughout, there is recreational land, timberland and wasteland.

004.08F Due to the wide range of climate and soils in Nebraska, there is a minimum of 12 LCGs to classify the various kinds of soil by land use throughout the state. Some counties may not have every land capability group. Four principal LCGs are established for each of the following agricultural uses and they are coded as shown below:
004.08F(1) Irrigated cropland (includes irrigated grassland) 1A, 2A, 3A, and 4A.

004.08F(2) Dryland cropland 1D, 2D, 3D, and 4D.

004.08F(3) Grassland 1G, 2G, 3G, and 4G.

004.08G Land capability groups defined. The general definition for each of the four land capability groups applies to irrigated cropland, dryland cropland, and grassland.
004.08G(1) LCG 1 includes soils that generally have the capability to produce high to very high yields of grain or forage crops, including native and introduced grasses, and foods and crops produced for processing such as, soybeans, corn, sugar beets, potatoes, field beans, and others.

004.08G(2) LCG 2 includes soils that have the capability to produce moderately high to above average yields of either grain or forage crops, including native and introduced grasses, and foods and crops produced for processing. Soils in this group have moderate limitations and hazards that affect use and management.

004.08G(3) LCG 3 includes soils that have the capability to produce average or moderately low yields of either grain or forage crops, including native and introduced grasses, and foods and crops produced for processing. Soils in this group have moderately severe limitations and hazards that affect use and management.

004.08G(4) LCG 4 includes soils that have the capability to produce low or very low yields of either grain or forage crops, including native and introduced grasses, and foods and crops produced for processing. Soils in this group have very severe limitations and hazards that affect use and management.

004.08H Additional Land Capability Groups. The foregoing cropland and grassland LCGs may be subdivided if intermediate or additional LCGs and land values are needed. In many counties, the four LCGs are not adequate to show the range of classifications needed for the diversity of the soil capabilities within the area. In such cases, the LCGs are divided and identified by the addition of the number 1 (one) to the LCG. (Example: 2G1, 4D1, 3A1, etc.) If the irrigated cropland LCG 1A needs to be subdivided, LCG 1A1 will be used for the soils with the higher capability. Intermediate or other appropriate groups will be used as needed when a LCG is divided. The following LCGs are generally adequate for classifying and inventorying agricultural land throughout most of the state.
004.08H(1) 1D1 and 1A1 - Cropland soils generally capable of producing very high yields.

004.08H(2) 1D and 1A - Cropland soils generally capable of producing high yields.

004.08H(3) 2D1 and 2A1 - Cropland soils generally capable of producing moderately high yields.

004.08H(4) 2D and 2A - Cropland soils generally capable of producing above average yields.

004.08H(5) 3D1 and 3A1 - Cropland soils generally capable of producing average yields.

004.08H(6) 3D and 3A - Cropland soils generally capable of producing moderately low yields.

004.08H(7) 4D1 and 4A1 - Cropland soils generally capable of producing low yields.

004.08H(8) 4D and 4A - Cropland soils generally capable of producing very low yields.

004.08H(9) 1G1 - Grassland and meadows generally capable of producing very high yields of forage.

004.08H(10) 1G - Grassland and meadows generally capable of producing high yields of forage.

004.08H(11) 2G1 - Grassland and meadows generally capable of producing moderately high yields of forage.

004.08H(12) 2G - Grassland and meadows generally capable of producing above average yields of forage.

004.08H(13) 3G1 - Grassland and meadows generally capable of producing average yields of forage.

004.08H(14) 3G - Grassland and meadows generally capable of producing moderately low yields of forage.

004.08H(15) 4G1 - Grassland areas generally capable of producing low yields of forage.

004.08H(16) 4G - Grassland areas generally capable of producing very low yields of forage.

004.09 The assessor may create any further sub-classification of agricultural land necessary to achieve uniform and proportionate valuation.

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