Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1363 (2026)

Agricultural and horticultural land; classes and subclasses

✓ current as of July 2026

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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., 299 Neb. 933 (Neb. 2018).

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Betty L. Green Living Trust & Richard R. Green Living Trust v. Morrill Cnty. 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.”

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.”

Lancaster Cty. Bd. of Equal. v. Moser, 312 Neb. 757 (Neb. 2022). · cites it 7× “In protesting the 2018 valu- ation, the Mosers focused on the acres of irrigated cropland, asserting that “[c]omparable ground 1 mile west is valued much lower than this property.”

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).”

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 (Neb. 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.”

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).”

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