Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 40 - Property Tax Exemption Regulations
Section 350-40-006 - APPLICATION, COUNTY REVIEW AND APPEAL PROCEDURES FOR PROPERTY TAX EXEMPTIONS

Universal Citation: 350 NE Admin Rules and Regs ch 40 ยง 006

Current through September 17, 2024

006.01 Any organization or society seeking a property tax exemption for real or personal property, other than motor vehicles, must file an Exemption Application for Tax Exemption on Real and Personal Property by Qualifying Organizations, Form 451, on or before December 31 of the year preceding the year for which the exemption is sought, with the county assessor in which the property is located. The county assessor will then make a recommendation of approval or denial to the county board of equalization. If the exemption is approved by the county board of equalization, it will continue for a period of four years, beginning with years evenly divisible by four. The first year in each period is known as an application year (for example, 2012, 2016, 2020, etc.). If application for exemption is made and approved in an intervening year, the exemption will continue for the remainder of the applicable four-year period.

006.01A When the date for filing an application, supporting documentation, personal property return, supporting schedules, depreciation worksheet, or any other requirement falls on a Saturday, Sunday, or legal holiday, the items will be considered timely filed if delivered in person or postmarked on the next business day. The postmark date for any documents mailed using regular U.S. mail will determine the date filed. The certification or registration date of any documents sent by certified or registered mail will determine the postmark date.

006.01B To continue the exemption for a succeeding four- year period, an organization or society which previously had been granted an exemption, other than motor vehicles, must file the Form 451 with the county assessor on or before December 31 prior to an application year.

006.01C If an organization or society fails to timely file an exemption application for real or personal property, other than motor vehicles, it may, on or before June 30, apply to the county assessor. With the application, the organization or society must also file a request in writing to the county board of equalization for a waiver so that the county assessor may consider the application. If the county board of equalization finds that good cause exists for the failure to meet the filing deadline, the request for waiver must be granted. The county assessor will process the application for exemption, and must assess a penalty against the property for 10% of the tax that would have been due or $100, whichever is less, for each month or part of the month past December 31. Failure to file a completed application and request for waiver on or before June 30 is a waiver of the exemption for that year.
006.01C(1) The penalty will be collected and distributed by the county treasurer in the same manner as a tax on the property and interest will be assessed at the rate specified in Neb. Rev. Stat. § 45-104.01 from the date the tax would have been delinquent until it is paid. The penalty will become a lien on the property in the same manner as a tax pursuant to § 77-203.

006.01D An approved exemption for a cemetery organization or any organization for the exclusive benefit of a cemetery organization will remain in effect, without reapplication, until there is disqualification through a change in ownership or use. County assessors will annually review ownership and use of all cemetery real property and report to the county board of equalization by August 1 pursuant to Neb. Rev. Stat. § 77-202.10.

006.02 An organization or society which has been allowed an exemption for real or personal property, other than motor vehicles, shall file a Statement of Reaffirmation of Exemption, Form 451A, with the assessor on or before December 31 prior to each intervening year. The reaffirmation statement shall certify that the ownership and use of the exempted property has not changed from the ownership and use of the property at the time of the application for the application year.

006.03 Any organization or society which fails to file the Form 451A (reaffirmation statement) on or before December 31, may maintain the exemption by filing the reaffirmation statement no later than the next June 30, and receiving approval from the county board of equalization. The tax exempt status will remain even if the county board of equalization originally had acted to deny the exemption because of the late filing. The county assessor must assess a penalty against the property of 10% of the tax that would have been due or $100, whichever is less, for each calendar month or part of the month past the December 31 deadline. Failure to file a completed reaffirmation statement by June 30 is a waiver of the exemption for that assessment year.

006.03A The penalty will be collected and distributed by the county treasurer in the same manner as a tax on the property and interest will be assessed at the rate specified in Neb. Rev. Stat. § 45-104.01 from the date the tax would have been delinquent until it is paid. The penalty will become a lien on the property in the same manner as a tax pursuant to § 77-203. The county board of equalization has no authority to waive or reduce any penalty and interest which was correctly imposed.

006.04 All forms required to be filed for exemption shall be completed in full. A form shall not be considered filed if it is submitted incomplete in any material aspect, such as the description of use or the type of owner. Any incomplete form may be rejected by the assessor for failure to constitute a proper and valid filing.

006.05 The county assessor will examine timely filed applications and will recommend either taxable or exempt status for the property to the county board of equalization by February 1 of the year for which the exemption is sought. In making the recommendation, the county assessor may specify that only a certain portion of the property should be exempt if all of the property described in the application is not eligible for exemption. The county assessor will follow this procedure for late applications filed on or before June 30, except that the February 1 date will not apply to those late applications filed after February 1.

006.06 The county assessor must maintain a list of the applications from organizations seeking tax exemption, descriptions of the property, and his or her recommendations to the county board of equalization as to whether the property is taxable or exempt.

006.06A Notice must be published in a newspaper of general circulation in the county at least 10 days prior to the county board of equalization's hearing on the applications. The notice must state that a list of the applications from organizations seeking tax exemptions, descriptions of the property, and the county assessor's recommendations are available in the office of the county assessor.

006.07 The county board of equalization shall hold a public hearing on all applications for exemption to determine whether to allow or deny an exemption. The hearing shall be held after the county board of equalization gives ten (10) days notice to the applicant at the address on the application. No exemption shall be granted or denied by the county board of equalization until after the required hearing is held. A hearing shall be held even if the applicant waives the opportunity to appear, since the purpose of the public hearing is also to permit members of the public to submit information regarding the tax exemption. The county board of equalization shall complete its review of the exemption applications by June 1, except for hearings on motor vehicle exemptions, exemptions for property which was newly acquired or converted to an exempt use after December 31, and applications filed on or before June 30, if the county board has granted the waiver. For applications granted a waiver, the county board shall hear and certify its decisions by August 15.

006.08 The county assessor or county board of equalization may cause any real or personal property exemption to be reviewed in any year to determine whether the exemption should be continued, even though the ownership or the use of the property has not changed. This review procedure must include a notice of hearing and a hearing by the county board of equalization and will proceed in the same manner as applications made pursuant to REG-40-006.07. The exemption previously allowed may be left unchanged, disallowed, or modified. If the exemption is disallowed or modified, the taxable property will be placed on the tax list retroactive to January 1.

006.08A The county assessor must maintain a list of exemptions being reviewed. For each exemption, the list must state the name of the exempt organization or society, descriptions of the property, and the recommendation of the county assessor as to whether a change in the exemption is warranted.

006.08B Notice must be published in a newspaper of general circulation in the county at least 10 days prior to any hearing of the county board of equalization, for the review of exempt status. The notice must state that a list consisting only of exemptions being reviewed, descriptions of the property, and recommendations of the county assessor regarding the exemptions being reviewed are available in the office of the county assessor.

006.09 Within seven days after any decision of the county board of equalization granting, denying, or modifying an exemption from taxation for real or tangible personal property, the county clerk must mail or deliver notice of the decision to the applicant and the county assessor.

006.09A If a previously granted exempt status is disallowed or modified, the county board of equalization must send notice of the assessed value for the taxable real property to the record owner or his or her agent's last known address. Protests on the assessed valuation must be filed within 30days after the mailing of the notice. The procedure for filing a protest is the same as outlined in Neb. Rev. Stat. § 77-1502. The county clerk will also electronically send all decisions of the county board of equalization regarding exemptions to the Department within seven days of the board's decision pursuant to Neb. Rev. Stat. § 77-202.04.

006.09B Upon a determination of the loss of the exempt status on tangible personal property by the county board of equalization, the owner or his or her agent has 30 days after the date of denial to file a personal property return with the county assessor.
006.09B(1) If the personal property return is not filed within the 30 days, the county assessor will proceed to list and value the tangible personal property and apply a penalty of 10% of the tax due on the value added.

006.10 Persons, corporations, or organizations denied exemption from taxation for real or tangible personal property by a county board of equalization may file an appeal with the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. § 77-5013 within 30 days after the decision of the county board of equalization. The Tax Commissioner may, in his or her discretion, intervene in this appeal.

006.11 Persons, corporations or organizations may petition the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013 on or before December 31 of each year for a determination of the taxable status or the actual value of their real property because the failure to give notice pursuant to REG-40-006.09 and REG-40-006.09A prevented timely filing of a protest or appeal.

006.12 Only the county assessor, the Tax Commissioner, or the Property Tax Administrator may appeal the action of the county board of equalization granting an exemption from taxation to the Tax Equalization and Review Commission. Any appeals of the actions of the county board of equalization to the Tax Equalization and Review Commission must be made within 30 days after the decision of the county board of equalization.

006.12A The Tax Commissioner may, in his or her discretion, intervene in the appeal within 30 days after notice by the Tax Equalization and Review Commission that an appeal has been filed.

Disclaimer: These regulations may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.