Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 40 - Property Tax Exemption Regulations › Section 350-40-010 - MOTOR VEHICLE TAX EXEMPTIONS

Current through June 17, 2024
010.01 Motor vehicles, owned (as defined in
				the Motor Vehicle Registration Act) and used exclusively by an agricultural or
				horticultural society, charitable, educational, religious, or cemetery
				organization or any organization for the exclusive benefit of any charitable,
				educational, religious, or cemetery organization may be exempt from the motor
				vehicle tax. To qualify for an exemption, the criteria established in
				Reg-40-004 and
				Reg-40-005
				must be met. The tax exemption for a motor vehicle extends through one
				registration period. Exemption from motor vehicle tax does not necessarily
				exempt the vehicle from sales and use taxes or wheel tax. See the Application
				for Exemption from Motor Vehicle Taxes by Qualifying Nonprofit Organizations,
				Form 457.
010.02 A partial
				exemption of a motor vehicle may not be granted. As a motor vehicle does not
				have separable portions; it is either exempt or taxable in its entirety. If a
				motor vehicle is used for other than incidental non-exempt use, no exemption
				shall be granted. A non-exempt use shall include personal use of the motor
				vehicle.
010.03 An organization or
				society seeking tax exempt status for a motor vehicle must annually file a Form
				457, with the county treasurer of the county where the motor vehicle is
				registered. The application must be filed not more than 15days before and not
				later than 30days after the registration date of the motor vehicle. For a newly
				acquired motor vehicle, an application must be made within 30days after the
				purchase date. Failure to apply for an exemption for a motor vehicle within the
				time specified is a waiver of the exemption for that registration
				year.
010.04 The county treasurer
				will review the Form 457, and make a recommendation to the county board of
				equalization within 20 days after receipt of the application. The county board
				of equalization review procedures will be the same as the procedures used for
				real and personal property, except that publication of notice in a newspaper of
				general circulation is not required. Upon completion of its review, the county
				board of equalization will certify its decision to the applicant and the county
				treasurer within seven days after the decision. If the exemption application
				cannot be processed before the motor vehicle tax is due, the organization or
				society will pay the tax and immediately file a claim for refund. Upon approval
				of the application for exemption, the county board of equalization will also
				approve the claim for refund. Decisions of a county board of equalization
				relating to the granting or denial of an exemption under this regulation may be
				appealed to the Tax Equalization and Review Commission pursuant to Neb. Rev.
				Stat. §
									77-5013.
010.05 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 the year notice should have been sent, for a
				determination of the taxable status of their motor vehicle because of a failure
				to give notice pursuant to REG-40-010.04 prevented timely filing of an
				appeal.