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

Current through June 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.