Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1347 (2026)

Agricultural or horticultural lands; special valuation; disqualification

✓ current as of July 2026
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Upon approval of an application, the county assessor shall value the land as provided in section 77-1344 until the land becomes disqualified for such valuation by:

(1) Written notification by the applicant or his or her successor in interest to the county assessor to remove such special valuation;

(2) Inclusion of the land within the corporate boundaries of any sanitary and improvement district, city, or village, except that this subdivision shall not apply on or after January 1, 2023;

(3) The land no longer qualifying as agricultural or horticultural land; or

(4) For land that consists of less than five contiguous acres, the owner or lessee of the land not providing an Internal Revenue Service Schedule F or other suitable tax document reporting a profit or loss from farming for two out of the last three years.

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 1998–2024 · leading case: Fountain II v. Douglas Cty. Bd. of Equal., 999 N.W.2d 135 (Neb. 2024).
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Fountain II v. Douglas Cty. Bd. of Equal., 999 N.W.2d 135 (Neb. 2024). “16 § 77-1347. - 642 - Nebraska Supreme Court Advance Sheets 315 Nebraska Reports FOUNTAIN II V.”
Agena v. Lancaster Cty. Bd. of Equal., 276 Neb. 851 (Neb. 2008). · cites it 2× “2006), which defines agricultural or horticultural land, and pursuant to its authority under Neb. Rev. Stat. §§ 77-1347 (Cum. Supp. 2006) and 77-1347.”
Cnty. of Sarpy v. Jansen Real Est. Co., 584 N.W.2d 824 (Neb. Ct. App. 1998). · cites it 3× “Section 77-1347 provides that “[u]pon approval of an application, the county assessor shall value the land as provided in subsection (1) of section 77-1344 and shall also enter on the valuation the notation and potential additional tax liability until *687 the land becomes…”
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