reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4931 - Transactions and activities excluded.

77-4931.
Transactions and activities excluded.
The following transactions or activities shall not create any investment, result in an increase in the number of new employees, or create any wage benefit credits under the Quality Jobs Act except as specifically allowed by this section:
(1) The acquisition of a business located in this state which is continued by the company and which was operated in this state during the three hundred sixty-six days prior to the date of application or the date of acquisition, whichever is later. All of the employees of the acquired business during such period shall be considered base-year employees. Any investment in the acquisition of such business shall be considered as being made before the date of application;
(2) The moving of a business from one location in this state to another, which business was operated in this state during the three hundred sixty-six days prior to the date of application. All employees of the business during such three hundred sixty-six days shall be considered base-year employees;
(3) The purchase or lease of any property which was previously owned by the company or a related person. The first purchase by either the company or a related person shall be treated as investment if the item was first placed in service in this state after the date of the application;
(4) The renegotiation of any lease in existence on the date of application which does not materially change any of the terms of the lease, other than the expiration date, shall be presumed to be a transaction entered into for the purpose of generating benefits under the act and shall not be allowed in the computation of the meeting of any required levels of investment under the agreement;
(5) Any purchase or lease of property from a related person, except that the company will be allowed benefits under the act to which the related person would have been entitled on the purchase or lease of the property if the related person was considered the company; and
(6) Any transaction entered into primarily for the purpose of receiving benefits under the act which is without a business purpose and does not result in increased economic activity in this state.
Source
Laws 1995, LB 829, § 31.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4932 - Rules and regulations.

77-4932.
Rules and regulations.
The Department of Revenue, in consultation with the Governor and the Department of Economic Development, may, but is not required to, adopt and promulgate all rules and regulations determined by the Tax Commissioner in his or her discretion to be necessary or appropriate to carry out the purposes of the Quality Jobs Act.
Source
Laws 1995, LB 829, § 32;
Laws 2001, LB 620, § 47.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4933 - Report; contents; joint hearing.

77-4933.
Report; contents; joint hearing.
(1) The Department of Revenue shall submit electronically an annual report to the Legislature no later than October 31 of each year. The report shall be on a fiscal year, accrual basis that satisfies the requirements set by the Governmental Accounting Standards Board. The report shall list (a) the agreements which have been signed during the previous fiscal year, (b) the agreements which are still in effect, (c) the identity of each company, and (d) the location of each project. The department shall, on or before December 15 of each even-numbered year, appear at a joint hearing of the Appropriations Committee of the Legislature and the Revenue Committee of the Legislature and present the report. Any supplemental information requested by three or more committee members shall be presented within thirty days after the request.
(2) The report shall also state by industry group (a) the amount of wage benefit credits allowed under the Quality Jobs Act, (b) the number of direct jobs created at the project, (c) the amount of direct capital investment under the act, (d) the estimated wage levels of jobs created by the companies at the projects, (e) the estimated indirect jobs and investment created on account of the projects, and (f) the projected future state and local revenue gains and losses from all revenue sources on account of the direct and indirect jobs and investment created on account of the project.
(3) No information shall be provided in the report that is protected by state or federal confidentiality laws.
Source
Laws 1995, LB 829, § 33;
Laws 2007, LB223, § 27;
Laws 2012, LB782, § 139;
Laws 2013, LB612, § 5;
Laws 2022, LB1150, § 6.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4934.01 - Changes to act; applicability.

77-4934.01.
Changes to act; applicability.
Section 77-4927.01 and the changes made to sections 77-4901 and 77-4925 by Laws 1996, LB 1368, apply to any agreement entered into under the Quality Jobs Act after July 19, 1996.
The changes made to sections 77-4928 and 77-4929 by Laws 1998, LB 939, apply to all applications filed on or after January 1, 1998. For all applications filed prior to such date, the provisions of the Quality Jobs Act as they existed immediately prior to such date apply.
Source
Laws 1996, LB 1368, § 5;
Laws 1998, LB 939, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4934.02 - Laws 1997 changes to act; applicability.

77-4934.02.
Laws 1997 changes to act; applicability.
The changes made in sections 77-4901, 77-4909, and 77-4924 by Laws 1997, LB 264, apply to investments made or employment on or after January 1, 1997, and for all agreements in effect on or after January 1, 1997.
Source
Laws 1997, LB 264, § 6.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4935 - Filing of applications; limitation.

77-4935.
Filing of applications; limitation.
There shall be no project applications filed on or after February 1, 2000, without further authorization of the Legislature, except that all project applications and all project agreements pending, approved, or entered into before such date shall continue in full force and effect.
Source
Laws 1995, LB 829, § 35;
Laws 1997, LB 344, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5001 - Act, how cited.

77-5001.
Act, how cited.
Sections 77-5001 to 77-5031 shall be known and may be cited as the Tax Equalization and Review Commission Act.
Source
Laws 1995, LB 490, § 1;
Laws 1997, LB 270, § 100;
Laws 1997, LB 397, § 34;
Laws 1998, LB 1104, § 23;
Laws 2003, LB 291, § 4;
Laws 2004, LB 973, § 46;
Laws 2011, LB384, § 20.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5002 - Terms, defined.

77-5002.
Terms, defined.
For purposes of the Tax Equalization and Review Commission Act:
(1) Commission means the Tax Equalization and Review Commission;
(2) Commissioner means a member of the commission; and
(3) Special master means a person appointed by the commission pursuant to section 77-5009.
Source
Laws 1995, LB 490, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5003 - Tax Equalization and Review Commission; created; commissioners; term.

77-5003.
Tax Equalization and Review Commission; created; commissioners; term.
(1) The Tax Equalization and Review Commission is created. The Tax Commissioner has no supervision, authority, or control over the actions or decisions of the commission relating to its duties prescribed by law. Beginning July 1, 2023, the commission shall have four commissioners, one commissioner from each congressional district and one at-large commissioner, with terms as provided in subsection (2) of this section. All commissioners shall be appointed by the Governor with the approval of a majority of the members of the Legislature.
(2) The term of the commissioner from district 1 expires January 1, 2028, the term of the commissioner from district 2 expires January 1, 2024, the term of the commissioner from district 3 expires January 1, 2026, and the term of the at-large commissioner expires January 1, 2028. After the terms of the commissioners are completed as provided in this subsection, each subsequent term shall be for six years beginning and ending on January 1 of the applicable year. Vacancies occurring during a term shall be filled by appointment for the unexpired term. Upon the expiration of his or her term of office, a commissioner shall continue to serve until his or her successor has been appointed.
(3) The commission shall designate pursuant to rule and regulation its chairperson and vice-chairperson on a two-year, rotating basis.
(4) A commissioner may be removed by the Governor for misfeasance, malfeasance, or willful neglect of duty or other cause after notice and a public hearing unless notice and hearing are expressly waived in writing by the commissioner.
Source
Laws 1995, LB 490, § 3;
Laws 1998, LB 1104, § 24;
Laws 2001, LB 465, § 3;
Laws 2003, LB 291, § 5;
Laws 2007, LB167, § 4;
Laws 2011, LB384, § 21;
Laws 2023, LB243, § 14.
Operative Date: July 1, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5005 - Commission; meetings; quorum; orders.

77-5005.
Commission; meetings; quorum; orders.
(1) Within ten days after appointment, the commissioners shall meet at their office in Lincoln, Nebraska, and enter upon the duties of their office.
(2) A majority of the commission shall at all times constitute a quorum to transact business, and one vacancy shall not impair the right of the remaining commissioners to exercise all the powers of the commission.
(3) Any investigation, inquiry, or hearing held or undertaken by the commission may be held or undertaken by a single commissioner in those appeals designated for hearing pursuant to section 77-5015.02.
(4) All investigations, inquiries, hearings, and decisions of a single commissioner and every order made by a single commissioner shall be deemed to be the order of the commission, except as provided in subsection (6) of section 77-5015.02. The full commission, on an application made within thirty days after the date of an order, may grant a rehearing and determine de novo any decisions of or orders made by the commission. The commission, on an application made within thirty days after the date of an order issued after a hearing by a single commissioner, except for an order dismissing an appeal or petition for failure of the appellant or petitioner to appear at a hearing on the merits, shall grant a rehearing on the merits before the commission. The thirty-day filing period for appeals under subsection (2) of section 77-5019 shall be tolled while a motion for rehearing is pending.
(5) All hearings or proceedings of the commission shall be open to the public.
(6) The Open Meetings Act applies only to hearings or proceedings of the commission held pursuant to the rulemaking authority of the commission.
Source
Laws 1995, LB 490, § 5;
Laws 1998, LB 1104, § 25;
Laws 2001, LB 465, § 5;
Laws 2003, LB 291, § 6;
Laws 2004, LB 821, § 23;
Laws 2005, LB 15, § 7;
Laws 2011, LB384, § 23.
Cross References
Open Meetings Act, see section 84-1407.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5007.01 - Appeals by county assessor; appointment of attorney.

77-5007.01.
Appeals by county assessor; appointment of attorney.
In appeals by a county assessor in his or her official capacity pursuant to section 77-5007, the county assessor may request that the district court appoint an attorney to represent the county assessor before the commission. Upon a showing of good cause, the district court may make such an appointment by an order to be entered upon the minutes of the court. Any attorney so appointed shall receive no compensation from the county except as provided for in section 23-1204.01.
Source
Laws 1998, LB 1104, § 26.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5008 - Commission; writs of mandamus; costs.

77-5008.
Commission; writs of mandamus; costs.
In addition to its other powers and duties, the commission may issue writs of mandamus compelling compliance with its orders and compelling the Tax Commissioner to enforce its orders and may charge the party which has not complied with the commission's orders with costs borne by the Tax Commissioner.
Source
Laws 1995, LB 490, § 8;
Laws 2007, LB334, § 97;
Laws 2011, LB384, § 25.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5010 - Political subdivisions; levy not restricted.

77-5010.
Political subdivisions; levy not restricted.
County boards, city councils, school boards, and all other bodies legally authorized to make levies are free to make the rate of levy for their respective political subdivisions or municipalities at any amount not prohibited by the Constitution of Nebraska or the laws of the state.
Source
Laws 1995, LB 490, § 10.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5011 - Chairperson; powers and duties.

77-5011.
Chairperson; powers and duties.
The chairperson may call special meetings of the commission at such times as its business requires. The chairperson may also administer oaths and affirmations and sign all orders, certificates, and process in the name of the commission. The chairperson shall attest all orders, certificates, and process with the official seal of the commission. In the absence of the chairperson the vice-chairperson may perform the duties of the chairperson. Orders, certificates, and process under the official seal of the commission may be enforced by the district court for Lancaster County.
Source
Laws 1995, LB 490, § 11;
Laws 1997, LB 397, § 36;
Laws 2003, LB 291, § 7;
Laws 2007, LB167, § 5.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5015 - Appeals; hearing; notice.

77-5015.
Appeals; hearing; notice.
In any case appealed to the commission all parties shall be afforded an opportunity for hearing after reasonable notice. The notice shall state the time and place of the hearing. Opportunity shall be afforded all parties to present evidence and argument. The commission shall prepare an official record, which includes testimony and exhibits, in each case, but it shall not be necessary to transcribe the record of the proceedings unless requested for purposes of rehearing, in which event the transcript and record shall be furnished by the commission upon request and tender of the cost of preparation. Informal disposition may also be made of any case by stipulation, agreed settlement, consent order, or default.
Source
Laws 1995, LB 490, § 15;
Laws 1999, LB 140, § 3;
Laws 2003, LB 291, § 8;
Laws 2004, LB 973, § 50;
Laws 2011, LB384, § 26.
Annotations
This section provides that opportunity shall be afforded all parties to present evidence and argument at a hearing before the Tax Equalization and Review Commission. Krusemark v. Thurston Cty. Bd. of Equal., 10 Neb. App. 35, 624 N.W.2d 328 (2001).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5015.02 - Single commissioner hearing; evidence; record; rehearing.

77-5015.02.
Single commissioner hearing; evidence; record; rehearing.
(1) A single commissioner may hear an appeal and cross appeal and appeals and cross appeals consolidated with any such appeal and cross appeal when:
(a) The taxable value of each parcel is two million dollars or less as determined by the county board of equalization; and
(b) The appeal and cross appeal has been designated for hearing pursuant to this section by the chairperson of the commission or in such manner as the commission may provide in its rules and regulations.
(2) A proceeding held before a single commissioner shall be informal. The usual common-law or statutory rules of evidence, including rules of hearsay, shall not apply, and the commissioner may consider and utilize all matters presented at the proceeding in making his or her determination.
(3) Any party to an appeal designated for hearing before a single commissioner pursuant to this section may, prior to a hearing, elect in writing to have the appeal heard by the commission. The commissioner conducting a proceeding pursuant to this section may at any time designate the appeal for hearing by the commission.
(4) Documents necessary to establish jurisdiction of the commission shall constitute the record of a proceeding before a single commissioner. No recording shall be made of a proceeding before a single commissioner.
(5) A party to a proceeding before a single commissioner may request a rehearing pursuant to section 77-5005.
(6) An order entered by a single commissioner pursuant to this section may not be appealed pursuant to section 77-5019 or any other provision of law.
(7) Subdivisions (3), (6), (8), (9), (10), (11), and (12) of section 77-5016 apply to proceedings before a single commissioner.
Source
Laws 2011, LB384, § 28;
Laws 2023, LB243, § 16.
Operative Date: July 1, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5016.01 - Oath, affirmation, or statement; perjury.

77-5016.01.
Oath, affirmation, or statement; perjury.
Each appeal or petition filed with the commission shall be deemed to include an oath, affirmation, or statement to the effect that its representations are true as far as the person executing or filing it knows or should know. Any person who willfully falsifies any such representation shall be guilty of perjury and shall, upon conviction thereof, be punished as provided by section 28-915.
Source
Laws 2004, LB 973, § 52.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5016.02 - Subpoena for witness; authorized.

77-5016.02.
Subpoena for witness; authorized.
The chairperson of the commission shall, on application of any person having a cause or any matter pending before it, issue a subpoena for a witness or witnesses under the seal of the commission, inserting all the names required by the applicant in one subpoena.
Source
Laws 2004, LB 973, § 53.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5016.03 - Subpoena for witness; contents.

77-5016.03.
Subpoena for witness; contents.
A subpoena of the commission shall be directed to the person named therein, requiring him or her to attend at a particular time and place and to testify as a witness. The subpoena may contain a clause directing the witness to bring with him or her any book, writing, or other thing under his or her control, which he or she is bound by law to produce as evidence.
Source
Laws 2004, LB 973, § 54.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5016.04 - Subpoena for witness; service.

77-5016.04.
Subpoena for witness; service.
The subpoena shall be served in the manner requested by the applicant, by either (1) personally serving a copy or (2) mailing a copy by registered or certified mail, return receipt requested, not less than six days before the day of the hearing or deposition which the witness is required to attend. The person making such service shall make a return thereof showing the manner of service. A subpoena may be served by any person not interested in the matter or by the sheriff. When served by any person other than a sheriff, proof of service shall be shown by affidavit, but no costs of serving shall be allowed, except when served by a sheriff.
Source
Laws 2004, LB 973, § 55.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5016.05 - Witnesses; attendance required; fees.

77-5016.05.
Witnesses; attendance required; fees.
(1) Witnesses cannot be compelled to attend a hearing out of the state where they are served or at a distance of more than one hundred miles from the place of their residence or from the place where they are served with a subpoena, unless within the same county. Witnesses shall not be obliged to attend a deposition outside the county of their residence or outside the county where the subpoena is served.
(2) The chairperson of the commission may, upon deposit with the commission of sufficient money to pay the legal fees and mileage and reasonable expenses for hotel and meals of such a witness who attends at points so far removed from his or her residence as to make it reasonably necessary that such expenses be incurred, order a subpoena to issue requiring the hearing attendance, but excluding a deposition appearance, of such witness from a greater distance within the state than that provided in subsection (1) of this section. Mileage shall be computed at the rate provided in section 81-1176. The subpoena shall show that it is issued under this section. After the appearance of such witness in response to any such subpoena, the chairperson of the commission shall enter an order directing the payment to the witness from such deposit of such legal fees, mileage, and the actual expenses for hotel and meals incurred by such witness. If such deposit is not adequate for such purpose, the chairperson of the commission shall direct the party procuring the issuance of such subpoena to pay to such witness the deficiency.
Source
Laws 2004, LB 973, § 56.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5016.06 - Witness; demand fees; when.

77-5016.06.
Witness; demand fees; when.
(1) Except as provided in subsection (2) of this section, a witness may demand his or her traveling fees and fee for one day's attendance when the subpoena is served upon him or her, and if the same is not paid, the witness shall not be obliged to obey the subpoena. The fact of such demand and nonpayment shall be stated in the return.
(2) When a subpoena is issued at the request of any agency of state government, the witness shall not be entitled to demand his or her traveling fees and fee for one day's attendance but shall be required to obey the subpoena if, at the time of service upon him or her, he or she is furnished a statement prepared by the agency advising him or her of the rate of travel fees allowable, the fee for each day's attendance pursuant to the subpoena, and that he or she will be paid at such rates following his or her attendance.
Source
Laws 2004, LB 973, § 57.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5016.07 - Witness; demand for fees; effect.

77-5016.07.
Witness; demand for fees; effect.
At the commencement of each day, after the first day, a witness may demand his or her fees for that day's attendance in obedience to a subpoena, and if the same is not paid he or she shall not be required to remain.
Source
Laws 2004, LB 973, § 58.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5016.08 - Prohibited acts; penalty.

77-5016.08.
Prohibited acts; penalty.
Disobedience of a subpoena or a refusal to be sworn, to answer as a witness, or to subscribe a deposition, when lawfully ordered, shall be a Class V misdemeanor.
Source
Laws 2004, LB 973, § 59.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5016.09 - Death or disability of party; transfer of property; effect on proceeding.

77-5016.09.
Death or disability of party; transfer of property; effect on proceeding.
An appeal or petition shall not be dismissed by reason of the death or other disability of a party or by the transfer of any interest in property during its pendency. In the case of the death or other disability of a party, the commission may allow the action to continue by the party's representative or successor in interest. In case of any other transfer of interest in property, the action may be continued in the name of the original party or the commission may allow the party to whom the transfer is made to be substituted in the action in accordance with the party's interests.
Source
Laws 2004, LB 973, § 60.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5017 - Appeals or petitions; orders authorized.

77-5017.
Appeals or petitions; orders authorized.
(1) In resolving an appeal or petition, the commission may make such orders as are appropriate for resolving the dispute but in no case shall the relief be excessive compared to the problems addressed. The commission may make prospective orders requiring changes in assessment practices which will improve assessment practices or affect the general level of assessment or the measures of central tendency in a positive way. If no other relief is adequate to resolve disputes, the commission may order a reappraisal of property within a county, an area within a county, or classes or subclasses of property within a county.
(2) In an appeal specified in subdivision (10) or (11) of section 77-5016 for which the commission determines exempt property to be taxable, the commission shall order the county board of equalization to determine the taxable value of the property, unless the parties stipulate to such taxable value during the hearing before the commission. The order shall require the county board of equalization to determine the taxable value of the property pursuant to section 77-1507, send notice of the taxable value pursuant to section 77-1507 within ninety days after the date the commission's order is certified pursuant to section 77-5018, and apply interest at the rate specified in section 45-104.01, but not penalty, to the taxable value as of the date the commission's order was issued or the date the taxes were delinquent, whichever is later.
(3) A determination of the taxable value of the property made by the county board of equalization pursuant to subsection (2) of this section may be appealed to the commission within thirty days after the board's decision as provided in section 77-1507.
Source
Laws 1995, LB 490, § 17;
Laws 2001, LB 419, § 2;
Laws 2004, LB 973, § 61;
Laws 2007, LB167, § 7;
Laws 2011, LB384, § 30.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5018 - Appeals; decisions and orders; requirements; publication on website; correction of errors.

77-5018.
Appeals; decisions and orders; requirements; publication on website; correction of errors.
(1) The commission may issue decisions and orders which are supported by the evidence and appropriate for resolving the matters in dispute. Every final decision and order adverse to a party to the proceeding, rendered by the commission in a case appealed to the commission, shall be in writing or stated in the record and shall be accompanied by findings of fact and conclusions of law. The findings of fact shall consist of a concise statement of the conclusions upon each contested issue of fact. Parties to the proceeding shall be notified of the decision and order in person or by mail. A copy of the decision and order shall be delivered or mailed to each party or his or her attorney of record. Within seven days of issuing a decision and order, the commission shall electronically publish such decision and order on a website maintained by the commission that is accessible to the general public. The full text of final decisions and orders shall be published on the website, except that final decisions and orders that are entered (a) on a dismissal by the appellant or petitioner, (b) on a default order when the appellant or petitioner failed to appear, (c) by agreement of the parties, or (d) by a single commissioner pursuant to section 77-5015.02 may be published on the website in a summary manner identifying the parties, the case number, and the basis for the final decision and order. Any decision rendered by the commission shall be certified to the county treasurer and to the officer charged with the duty of preparing the tax list, and if and when such decision becomes final, such officers shall correct their records accordingly and the tax list pursuant to section 77-1613.02.
(2) The commission may, on its own motion, modify or change its findings or orders, at any time before an appeal and within ten days after the date of such findings or orders, for the purpose of correcting any ambiguity, clerical error, or patent or obvious error. The time for appeal shall not be lengthened because of the correction unless the correction substantially changes the findings or order.
(3) The Tax Commissioner or the Property Tax Administrator shall have thirty days after a final decision of the commission to appeal the commission's decision pursuant to section 77-5019.
Source
Laws 1995, LB 490, § 18;
Laws 1997, LB 397, § 39;
Laws 2001, LB 465, § 8;
Laws 2005, LB 15, § 10;
Laws 2007, LB166, § 11;
Laws 2010, LB877, § 10;
Laws 2011, LB384, § 31.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5020 - County assessor or deputy assessor; invalidation or suspension of certificate; appeal.

77-5020.
County assessor or deputy assessor; invalidation or suspension of certificate; appeal.
The commission, subject to rules and regulations, shall have the power to invalidate or suspend the certificate issued pursuant to section 77-422 of any county assessor or deputy assessor who willfully fails or refuses to comply with any order of the commission. No certificate shall be invalidated or suspended except upon a hearing before the commission.
Any county assessor or deputy assessor whose certificate has been so invalidated or suspended may appeal the decision to the Court of Appeals in accordance with section 77-5019.
No action shall be brought under this section more than two years after the date of the act, last date of a series of actions complained of, or the last date the county assessor or deputy assessor could have acted to comply, whichever is later.
Source
Laws 1995, LB 490, § 20;
Laws 2004, LB 973, § 62;
Laws 2007, LB167, § 8.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5021 - Rules and regulations.

77-5021.
Rules and regulations.
The commission may adopt and promulgate rules and regulations to carry out its constitutional or statutory purposes, powers, or authority. The commission may adopt and promulgate rules and regulations necessary to regulate persons and proceedings within the commission's jurisdiction and authority.
Source
Laws 1995, LB 490, § 21;
Laws 2003, LB 291, § 10.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5024.01 - Notice; contents.

77-5024.01.
Notice; contents.
The commission shall give notice of the time and place of the first meeting held pursuant to sections 77-5022 to 77-5028 by publication in a newspaper of general circulation in the State of Nebraska. Such notice shall contain a statement that the agenda shall be readily available for public inspection at the principal office of the commission during normal business hours. The agenda shall be continually revised to remain current. The commission may thereafter modify the agenda and need only provide notice of the meeting to the affected counties in the manner provided in section 77-5026. The commission shall publish in its notice a list of those counties certified under section 77-5027 as having assessments which may fail to satisfy the requirements of law. The notice shall also contain a statement advising that any petition brought by a county board of equalization pursuant to section 77-1504.01 to adjust the value of a class or subclass of real property will be heard between July 26 and August 10 at a date, time, and place as provided in the agenda maintained by the commission.
Source
Laws 2003, LB 291, § 11;
Laws 2005, LB 261, § 9;
Laws 2011, LB384, § 34.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5029 - County assessor; recertify county abstract; Property Tax Administrator; duties.

77-5029.
County assessor; recertify county abstract; Property Tax Administrator; duties.
On or before June 5 of each year, the county assessor of any county adjusted by an order of the commission shall recertify the county abstract of assessment to the Property Tax Administrator. On or before August 1 of each year, the Property Tax Administrator shall certify to the commission that any order issued pursuant to sections 77-5023 to 77-5028 was or was not implemented by the county assessor as of June 1 of each year pursuant to section 77-1315. The Property Tax Administrator shall audit the records of the county assessor to determine whether the orders were implemented.
Source
Laws 1992, LB 1063, § 62;
Laws 1992, Second Spec. Sess., LB 1, § 60;
Laws 1993, LB 734, § 46;
Laws 1995, LB 452, § 15;
R.S.1943, (1996), § 77-509.01;
Laws 1997, LB 397, § 47;
Laws 2006, LB 808, § 45.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5030 - Property Tax Administrator; certify distributed taxable value.

77-5030.
Property Tax Administrator; certify distributed taxable value.
On or before August 10 of each year, the Property Tax Administrator shall certify the distributed taxable value of the property valued by the state, as equalized by the commission, to each county assessor.
Source
Laws 1995, LB 452, § 16;
Laws 1995, LB 490, § 59;
R.S.1943, (1996), § 77-509.02;
Laws 1997, LB 397, § 48;
Laws 1998, LB 306, § 41.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5031 - Tax Equalization and Review Commission Cash Fund; created; use; investment.

77-5031.
Tax Equalization and Review Commission Cash Fund; created; use; investment.
The Tax Equalization and Review Commission Cash Fund is hereby created. All money received by the commission for appeals and services performed and billed to other agencies or persons shall be credited to the fund. The commission shall only bill for the actual amount expended in performing services. The fund shall be used to carry out the provisions of the Tax Equalization and Review Commission Act, except that transfers may be made from the fund to the General Fund at the direction of the Legislature. Expenditures from the Tax Equalization and Review Commission Cash Fund shall be made only when such funds are available. Any unexpended balance in the fund at the end of each fiscal year shall not lapse to the General Fund. Any money in the Tax Equalization and Review Commission Cash Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Source
Laws 1997, LB 270, § 101;
Laws 2009, First Spec. Sess., LB3, § 57.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5201 - Act, how cited.

77-5201.
Act, how cited.
Sections 77-5201 to 77-5215 shall be known and may be cited as the Beginning Farmer Tax Credit Act.
Source
Laws 1999, LB 630, § 2;
Laws 2006, LB 990, § 8;
Laws 2008, LB1027, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5202 - Legislative findings.

77-5202.
Legislative findings.
(1) The Legislature hereby finds and declares that:
(a) Current farm economic conditions in the State of Nebraska have resulted in unemployment, outmigration of people, loss of agricultural jobs, and difficulty in attracting and retaining farm operations; and
(b) Major revisions in Nebraska's tax structure are necessary to accomplish economic revitalization of rural Nebraska and to be competitive with other states involved in economic revitalization and development of agriculture.
(2) It is the policy of this state to make revisions in Nebraska's tax structure in order to encourage persons to seek careers in the farming industry, retain existing and established farm operations, promote the creation and retention of new farm jobs in Nebraska, and attract and retain investment capital in rural Nebraska.
Source
Laws 1999, LB 630, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5205 - Board; members; vacancies; removal.

77-5205.
Board; members; vacancies; removal.
The board shall consist of the following members:
(1) The Director of Agriculture or his or her designee;
(2) The Tax Commissioner or his or her designee;
(3) One individual representing lenders of agricultural credit;
(4) One individual of the academic community with extensive knowledge and insight in the analysis of agricultural economic issues; and
(5) Three individuals who are currently engaged in farming or livestock production and are representative of a variety of farming or livestock production interests based on size of farm, type of farm operation, net worth of farm operation, and geographic location.
All members of the board shall be resident individuals as defined in section 77-2714.01. Members of the board listed in subdivisions (3) through (5) of this section shall be appointed by the Governor with the approval of a majority of the Legislature. All appointments shall be for terms of four years.
Vacancies in the appointed membership of the board shall be filled for the unexpired term by appointment by the Governor. Members of the board shall serve the full term and until a successor has been appointed by the Governor and approved by the Legislature. Any member is eligible for reappointment. Any member may be removed from the board by the Governor or by an affirmative vote by any four members of the board for incompetence, neglect of duty, or malfeasance.
Source
Laws 1999, LB 630, § 6;
Laws 2023, LB562, § 14.
Effective Date: September 2, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5206 - Board; officers; expenses.

77-5206.
Board; officers; expenses.
Once every two years, the members of the board shall elect a chairperson and a vice-chairperson. A member of the board may be reelected to the position of chairperson or vice-chairperson upon the discretion of the board. Members of the board shall be reimbursed for expenses as provided in sections 81-1174 to 81-1177.
Source
Laws 1999, LB 630, § 7;
Laws 2020, LB381, § 86.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5207 - Board; quorum.

77-5207.
Board; quorum.
Four of the members of the board shall constitute a quorum for the transaction of official business. The affirmative vote of at least four members shall be necessary for any action to be taken by the board. No vacancy in the membership of the board shall constitute an impairment of a quorum to exercise any and all rights and perform all duties of the board.
Source
Laws 1999, LB 630, § 8.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5208 - Board; meetings; application; approval; deadline.

77-5208.
Board; meetings; application; approval; deadline.
The board shall meet at least twice during the year. The board shall review pending applications in order to approve and certify beginning farmers and livestock producers as eligible for the programs provided by the board, to approve and certify owners of agricultural assets as eligible for the tax credits authorized by sections 77-5211 to 77-5213, and to approve and certify qualified beginning farmers and livestock producers as eligible for the tax credit authorized by section 77-5209.01 and for qualification to claim an exemption of taxable tangible personal property as provided by section 77-5209.02. No new applications for any such programs, tax credits, or exemptions shall be approved or certified by the board after December 31, 2027. Any action taken by the board regarding approval and certification of program eligibility, granting of tax credits, or termination of rental agreements shall require the affirmative vote of at least four members of the board.
Source
Laws 1999, LB 630, § 9;
Laws 2006, LB 990, § 10;
Laws 2008, LB1027, § 6;
Laws 2015, LB538, § 12;
Laws 2016, LB1022, § 8;
Laws 2021, LB432, § 15;
Laws 2023, LB562, § 15.
Effective Date: September 2, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5209 - Beginning farmer or livestock producer; qualifications.

77-5209.
Beginning farmer or livestock producer; qualifications.
(1) The board shall determine who is qualified as a beginning farmer or livestock producer based on the qualifications found in this section. A qualified beginning farmer or livestock producer shall be an individual who: (a) Has a net worth of not more than seven hundred fifty thousand dollars, including any holdings by a spouse or dependent, based on fair market value; (b) provides the majority of the day-to-day physical labor and management of his or her farming or livestock production operations; (c) has, by the judgment of the board, adequate farming or livestock production experience or demonstrates knowledge in the type of farming or livestock production for which he or she seeks assistance from the board; (d) demonstrates to the board a profit potential by submitting board-approved projected earnings statements and agrees that farming or livestock production is intended to become his or her principal source of income; (e) demonstrates to the board a need for assistance; (f) participates in a financial management program approved by the board; (g) submits a nutrient management plan and a soil conservation plan to the board on any applicable agricultural assets purchased or rented from an owner of agricultural assets; (h) is of legal age to enter into and be legally responsible for a binding contract or lease as provided under section 43-2101; and (i) has such other qualifications as specified by the board. The qualified beginning farmer or livestock producer net worth thresholds in subdivision (a) of this subsection shall be adjusted annually beginning October 1, 2023, and each October 1 thereafter, by taking the average Producer Price Index for all commodities, published by the United States Department of Labor, Bureau of Labor Statistics, for the most recent twelve available periods divided by the Producer Price Index for 2022 and multiplying the result by the qualified beginning farmer's or livestock producer's net worth threshold. If the resulting amount is not a multiple of twenty-five thousand dollars, the amount shall be rounded to the next lowest twenty-five thousand dollars.
(2) When determining a qualified beginning farmer's or livestock producer's net worth, the board shall exclude from such determination any pension, retirement, or other types of deferred benefit accounts owned by the beginning farmer or livestock producer, including such accounts owned by a spouse or dependent.
(3) A qualified beginning farmer or livestock producer who has participated in a board approved and certified three-year rental agreement with an owner of agricultural assets shall be eligible to file subsequent applications for different assets.
Source
Laws 1999, LB 630, § 10;
Laws 2000, LB 1223, § 5;
Laws 2006, LB 990, § 11;
Laws 2008, LB1027, § 7;
Laws 2009, LB447, § 1;
Laws 2019, LB560, § 3;
Laws 2023, LB562, § 16.
Effective Date: September 2, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5209.01 - Tax credit for financial management program participation.

77-5209.01.
Tax credit for financial management program participation.
A qualified beginning farmer or livestock producer shall be allowed a one-time refundable credit against the income tax imposed by the Nebraska Revenue Act of 1967 for the cost of participation in the financial management program required for eligibility under section 77-5209. The amount of the credit shall be the actual cost of participation in an approved program incurred during the tax year for which the credit is claimed, up to a maximum of five hundred dollars.
Source
Laws 2006, LB 990, § 12;
Laws 2019, LB560, § 4;
Laws 2023, LB562, § 17.
Effective Date: September 2, 2023
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5210 - Board; annual report.

77-5210.
Board; annual report.
The board shall submit an annual report of the activities and actions of the board for the preceding fiscal year to the Governor, the Legislative Fiscal Analyst, and the Clerk of the Legislature by December 1. The report submitted to the Legislative Fiscal Analyst and the Clerk of the Legislature shall be submitted electronically. Each member of the Legislature shall receive an electronic copy of such report by request to the chairperson of the board. Each report shall include the following information:
(1) A complete operating and financial statement for the board for the prior fiscal year;
(2) The number of qualified beginning farmers and livestock producers receiving assistance from the board;
(3) The number of owners of agricultural assets claiming tax credits and the monetary amount of credits granted by the board; and
(4) Any other relevant information which the board deems necessary to report.
No information furnished to the board shall be disclosed in the report in such a way as to reveal information from a tax return of any person.
Source
Laws 1999, LB 630, § 11;
Laws 2000, LB 1223, § 6;
Laws 2012, LB782, § 141.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5212 - Rental agreement; requirements; appeal.

77-5212.
Rental agreement; requirements; appeal.
In evaluating a rental agreement between an owner of agricultural assets and a qualified beginning farmer or livestock producer, the board shall not approve and certify credit for an owner of agricultural assets who has, with fault, terminated a prior board approved and certified rental agreement with a qualified beginning farmer or livestock producer or if the agricultural assets have previously been approved in a qualifying rental agreement. Any person aggrieved by a decision of the board may appeal the decision, and the appeal shall be in accordance with the Administrative Procedure Act.
Source
Laws 1999, LB 630, § 13;
Laws 2006, LB 990, § 14;
Laws 2019, LB560, § 6.
Cross References
Administrative Procedure Act, see section 84-920.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5213 - Tax credit; amount; agreement; review.

77-5213.
Tax credit; amount; agreement; review.
(1) The tax credit approved and certified by the board under section 77-5211 for an owner of agricultural assets in the first, second, or third year of a qualifying rental agreement shall be equal to (a) ten percent of the gross rental income stated in a rental agreement that is a cash rent agreement or (b) fifteen percent of the cash equivalent of the gross rental income in a rental agreement that is a share-rent agreement. Tax credits shall only be approved and certified for rental agreements that are approved and certified by the board under the Beginning Farmer Tax Credit Act.
(2) To qualify for the greater rate of credit allowed under subdivision (1)(b) of this section, a share-rent agreement shall provide for sharing of production expenses or risk of loss, or both, between the agricultural asset owner and the qualified beginning farmer or livestock producer. The board may adopt and promulgate rules and regulations, consistent with the policy objectives of the act, to further define the standards that share-rent agreements shall meet for approval and certification of the tax credit under the act.
(3) The board shall review each existing three-year rental agreement between a beginning farmer or livestock producer and an owner of agricultural assets on an annual basis and shall either certify or terminate program eligibility for beginning farmers or livestock producers or tax credits granted to owners of agricultural assets on an annual basis.
Source
Laws 1999, LB 630, § 14;
Laws 2006, LB 990, § 15;
Laws 2023, LB562, § 19.
Effective Date: September 2, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5214 - Board; support and assistance.

77-5214.
Board; support and assistance.
In order to carry out the provisions of the Beginning Farmer Tax Credit Act, the Department of Agriculture shall provide any and all of the necessary support and assistance to the board.
Source
Laws 1999, LB 630, § 15;
Laws 2012, LB782, § 142.