Nebraska Revised Statutes

Neb. Rev. Stat. § 77-202.01 (2026)

Property taxable; tax exemptions; application; requirements; waiver of deadline; penalty; lien

✓ current as of July 2026

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(1) Any organization, society, or taxpayer seeking a tax exemption provided in subdivision (1)(c), (d), or (f) of section 77-202 for any real or tangible personal property, except real property used for cemetery purposes, shall apply for exemption to the county assessor on or before December 31 of the year preceding the year for which the exemption is sought on forms prescribed by the Tax Commissioner. Applications that lack an estimated valuation, or any other required information, shall result in the denial of the requested exemption. The county assessor shall examine the application and recommend either taxable or exempt for the real property or tangible personal property to the county board of equalization on or before March 1 following. For applications involving property described in subdivision (1)(d)(iii) or (iv) of section 77-202, the county assessor shall also calculate the exemption amount for the property and shall submit such calculation to the county board of equalization along with his or her recommendations. Notice that a list of the applications from organizations, societies, and taxpayers seeking tax exemption, descriptions of the property, and recommendations of the county assessor are available in the county assessor's office shall be published in a newspaper of general circulation in the county at least ten days prior to consideration of any application by the county board of equalization.

(2) Any organization, society, or taxpayer which fails to file an exemption application on or before December 31 may apply on or before June 30 to the county assessor. The organization, society, or taxpayer shall also file in writing a request with the county board of equalization for a waiver so that the county assessor may consider the application for exemption. The county board of equalization shall grant the waiver upon a finding that good cause exists for the failure to make application on or before December 31. When the waiver is granted, the county assessor shall examine the application and recommend either taxable or exempt for the real property or tangible personal property to the county board of equalization, shall calculate the exemption amount for any property described in subdivision (1)(d)(iii) or (iv) of section 77-202, and shall assess a penalty against the property of ten percent of the tax that would have been assessed had the waiver been denied or one hundred dollars, whichever is less, for each calendar month or fraction thereof for which the filing of the exemption application missed the December 31 deadline. The penalty shall be collected and distributed in the same manner as a tax on the property and interest shall be assessed at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date the tax would have been delinquent until paid. The penalty shall also become a lien in the same manner as a tax pursuant to section 77-203.

Notes of Decisions

Cited in 10 cases, 1976–2006 · 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 18× “Neb. Rev. Stat. § 77-202.01 (Reissue 1981) states: Any person, corporation, or organization seeking tax exempt status for any real property shall apply for exemption to the county assessor by January 1 of the year following adoption of sections 77-202.”

Bethphage Cmty. Servs.., Inc. v. Cnty. Bd., 381 N.W.2d 166 (Neb. 1986). · cites it 2× “See Neb. Rev. Stat. § 77-202.01 (Reissue 1981).”

Potts v. Bd. of Equalization, Etc., 328 N.W.2d 175 (Neb. 1982). · cites it 3× “Potts apparently has overlooked the provisions of Neb. Rev. Stat. §§ 77-202.01 and 77-202.02 (Reissue 1981) which provide that any person seeking tax exempt status for any real property shall apply for exemption to the county assessor by January 1 of the year following adoption…”

Bemis v. Bd. of Equalization of Douglas Cnty., 247 N.W.2d 447 (Neb. 1976). · cites it 3× “Section 77-202.01, R.R.S. 1943, provides in part: "The county assessor shall examine the application and recommend either taxable or exempt status * * *.”

Campus Lt. Hse. Min. v. Buffalo Co. Bd. of Eq., 404 N.W.2d 46 (Neb. 1987). · cites it 6× “The specific question raised by this appeal is whether a taxpayer which claims that its property is exempt from taxation may first file a claim with the county board of equalization seeking exemption from taxation, pursuant to the provisions of Neb. Rev.Stat. § 77-202.01…”

Ev. Lutheran Good Samaritan Soc'y v. Buffalo Cnty. Bd. of Equalization, 500 N.W.2d 520 (Neb. 1993). · cites it 2× “See Neb. Rev. Stat. §§ 77-202.01 and 77-202.03(2) and (4) (Reissue 1990).”

Campus Light House Ministry v. Buffalo Cnty. Bd. of Equalization, 404 N.W.2d 46 (Neb. 1987). · cites it 6× “The specific question raised by this appeal is whether a taxpayer which claims that its property is exempt from taxation may first file a claim with the county board of equalization *272 seeking exemption from taxation, pursuant to the provisions of Neb. Rev. Stat. § 77-202.01…”

Ross v. Governors of the Knights of Ak-Sar-Ben, 260 N.W.2d 202 (Neb. 1977). · cites it 3× “1943, are no longer applicable to the appeal from the granting of exemptions from taxation by a county board of equalization, citing sections 77-202.01 through 77-202.07, R. R.”

Bemis v. Bd. of Equalization, 247 N.W.2d 447 (Neb. 1976). · cites it 4× “The statutory scheme of sections 77-202.01 through 77-202.07, R. R.”

Univ. of Delaware v. New Castle Cnty. Dep't of Fin., 891 A.2d 202 (Del. Super. Ct. 2006). “4 (2002); Neb. Rev.Stat. § 77-202.01 (2000); N.H.Rev.”

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