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

Neb. Rev. Stat. § 77-1363 (2026)

Agricultural and horticultural land; classes and subclasses

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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Agricultural land and horticultural land shall be divided into classes and subclasses of real property under section 77-103.01, including, but not limited to, irrigated cropland, dryland cropland, grassland, wasteland, nurseries, feedlots, and orchards, so that the categories reflect uses appropriate for the valuation of such land according to law. Classes shall be inventoried by subclasses of real property based on soil classification standards developed by the Natural Resources Conservation Service of the United States Department of Agriculture as converted into land capability groups by the Property Tax Administrator. Land capability groups shall be Natural Resources Conservation Service specific to the applied use and not all based on a dryland farming criterion. County assessors shall utilize soil surveys from the Natural Resources Conservation Service of the United States Department of Agriculture as directed by the Property Tax Administrator. Nothing in this section shall be construed to limit the classes and subclasses of real property that may be used by county assessors or the Tax Equalization and Review Commission to achieve more uniform and proportionate valuations.

Notes of Decisions
Cited in 11 cases (2 in the last 5 years), 1987–2022 · leading case: Betty L. Green Living Trust & Richard R. Green Living Trust v. Morrill Cnty. Bd. of Equal., 911 N.W.2d 551 (Neb. 2018).
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Betty L. Green Living Trust & Richard R. Green Living Trust v. Morrill Cnty. Bd. of Equal., 911 N.W.2d 551 (Neb. 2018). · cites it 4× “TERC found Neb. Rev. Stat. § 77-1363 (Cum. Supp. 2016) to be relevant to this case.”
Lancaster Cty. Bd. of Equal. v. Moser, 980 N.W.2d 611 (Neb. 2022). · cites it 7× “2020) (requiring agricultural and horticultural land to be divided into classes and subclasses for purposes of valuation, including, but not limited to, irrigated cropland, dryland cropland, grassland, wasteland, nursery, feedlot, or orchard); Betty L.”
Cain v. Custer Cty. Bd. of Equal., 298 Neb. 834 (Neb. 2018). · cites it 2× “The factors to consider now include parcel use, parcel type, loca- tion, geographic characteristics, zoning, city size, parcel size, and market characteristics appropriate for the valuation of such land.”
Banner Cnty. v. State Bd. of Equalization & Assessment, 411 N.W.2d 35 (Neb. 1987). · cites it 2× “Section 77-1363 divides agricultural and horticultural land into five categories: irrigated cropland, dryland cropland, pasture, rangeland, and wasteland.”
Betty L. Green Living Trust v. Morrill Cty. Bd. of Equal., 299 Neb. 933 (Neb. 2018). · cites it 4× “TERC found Neb. Rev. Stat. § 77-1363 (Cum. Supp. 2016) to be relevant to this case.”
Vanderheiden v. Cedar Cnty. Bd. of Equalization, 746 N.W.2d 717 (Neb. Ct. App. 2008). · cites it 4× “Neb.Rev. Stat. § 77-1363 (Cum. Supp. 1998).”
Schmidt v. Thayer Cnty. Bd. of Equalization, 624 N.W.2d 63 (Neb. Ct. App. 2001). · cites it 2× “Neb. Rev. Stat. § 77-1363 (Cum. Supp. 1998).”
Lancaster Cty. Bd. of Equal. v. Moser, 312 Neb. 757 (2022). · cites it 7× “2020) (requiring agricultural and horticultural land to be divided into classes and subclasses for purposes of valuation, including, but not limited to, irrigated cropland, dryland cropland, grassland, wasteland, nursery, feedlot, or orchard); Betty L.”
Bartlett v. Dawes Cnty. Bd. of Equal., 613 N.W.2d 810 (Neb. 2000). · cites it 3× “Neb. Rev.Stat. § 77-1363 (Cum.Supp.1998).”
Bartlett v. Dawes Cnty. Bd. of Equalization, 613 N.W.2d 810 (Neb. 2000). · cites it 3× “Neb. Rev. Stat. § 77-1363 (Cum. Supp. 1998).”
SID No. 196 of Douglas Cty. v. City of Valley, No. S-13-880 (Neb. Feb. 6, 2015). · cites it 2× “’”15 Neb. Rev. Stat. § 77-1363 (Cum. Supp. 2014), which defines agricultural land for tax purposes, states that agricultural land includes, but is not limited to, “irrigated cropland, dryland cropland, grassland, wasteland, nurseries, feedlots, and orchards.”
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