Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 40 - Property Tax Exemption Regulations
Section 350-40-009 - PUBLIC NOTICE OF PROPERTY TAX EXEMPTIONS

Universal Citation: 350 NE Admin Rules and Regs ch 40 ยง 009

Current through March 20, 2024

009.01 During September of each year, the county board of equalization must publish in a newspaper of general circulation in the county, a list of all real property exempted by the county board of equalization from property tax for that tax year. The list must contain the exemptions of property in the following categories:

(1) agricultural and horticultural societies;

(2) educational organizations;

(3) religious organizations;

(4) charitable organizations;

(5) cemetery organizations; and

(6) any organization for the exclusive benefit of an educational, religious, charitable, or cemetery organization.

009.02 The list will be grouped into the above categories and identify the following: the organization owning the exempt property; the municipality, if any, in which the property is located; the number of parcels of real property exempted; and any other information necessary to enable the general public to be aware of the types of real property granted exemptions. The list will also indicate whether a total exemption or exemption of a portion of the property has been granted.

009.03 A copy of the list and Proof of Publication shall be forwarded to the Property Tax Administrator, on or before November 1 of each year.

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