Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1734.01 (2026)

Refund of tax paid; claim; verification required; county board approval

✓ current as of July 2026

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(1) In the case of an amended federal income tax return or whenever a person's return is changed or corrected by the Internal Revenue Service or other competent authority that decreases the Nebraska adjusted basis of the person's taxable tangible personal property, the county treasurer shall refund that portion of the tax paid that is in excess of the amount due after the amendment or correction.

(2) In case of payment made of any property taxes or any payments in lieu of taxes with respect to property as a result of a clerical error or honest mistake or misunderstanding, on the part of a county or other political subdivision of the state or any taxpayer, or accelerated tax paid for real property that was later adjusted by the county board of equalization under sections 77-1307 to 77-1309, the county treasurer to whom the tax was paid shall refund that portion of the tax paid as a result of the clerical error or honest mistake or misunderstanding or that portion of the tax paid that is in excess of the amount due after the adjustment under sections 77-1307 to 77-1309. A claim for a refund pursuant to this section shall be made in writing to the county treasurer to whom the tax was paid within three years after the date the tax was due or within ninety days after filing the amended return or the correction becomes final.

(3) Before the refund is made, the county treasurer shall receive verification from the county assessor or other taxing official that such error or mistake was made, such adjustment was made, or the amended return was filed or the correction made, and the claim for refund shall be submitted to the county board. Upon verification, the county board shall approve the claim. The refund shall be made in the manner prescribed in section 77-1736.06. Such refund shall not have a dispositional effect on any similar refund for another taxpayer. This section may not be used to challenge the valuation of property, the equalization of property, or the constitutionality of a tax.

Notes of Decisions

Cited in 5 cases, 1972–2020 · leading case: Indian Hills Cmty. Church v. Cnty. Bd. of Equalization, 412 N.W.2d 459 (Neb. 1987).

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Indian Hills Cmty. Church v. Cnty. Bd. of Equalization, 412 N.W.2d 459 (Neb. 1987). · cites it 7× “In their penultimate assignment of error, appellants maintain that the county board’s action in returning appellants’ property to the tax rolls is a contravention of Neb. Rev. Stat. § 77-1734.01 (Reissue 1986), which states in part: (1) In case of payment made of any taxes as a…”

Sch. Dist. of Minatare v. Cnty. of Scotts Bluff, 202 N.W.2d 825 (Neb. 1972). · cites it 18× “The refund claim states that it is made under the provisions of section 77-1734.01, R. R. S. 1943, and within 9 months after payment of the tax as required, by that statute.”

Svoboda v. Hahn, 241 N.W.2d 499 (Neb. 1976). · cites it 2× “Section 77-1734.01, R. R. S. 1943, permits a taxpayer to file with the county treasurer within 9 months after payment of the tax a written claim for refund of any *26 taxes paid as a result of a clerical error on the part of the taxpayer or the taxing officials.”

All. R.R. Cmty. Credit Union v. Cnty. of Box Butte, 503 N.W.2d 191 (Neb. 1993). · cites it 3× “The requested relief was based on either Neb. Rev. Stat. § 77-1734.01 (Reissue 1990) or Neb.”

Frenchman Valley Co-op v. Deuel Cty. Bd. of Comrs. (Neb. Ct. App. 2020). · cites it 3× “(Frenchman Valley) sought a refund from Deuel County, Nebraska, of a portion of its 2017 personal property taxes, claiming the taxes were paid as the result of an “honest mistake or misunderstanding” and asserting a right to bring the claim pursuant to Neb. Rev. Stat. §…”

— Neb. Rev. Stat. § 77-1734.01(2) — 1 case

Frenchman Valley Co-op v. Deuel Cty. Bd. of Comrs. (Neb. Ct. App. 2020). “(Frenchman Valley) sought a refund from Deuel County, Nebraska, of a portion of its 2017 personal property taxes, claiming the taxes were paid as the result of an “honest mistake or misunderstanding” and asserting a right to bring the claim pursuant to Neb. Rev. Stat. §…”

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