Nebraska Revised Statutes

Neb. Rev. Stat. § 77-202.04 (2026)

Property taxable; exempt status; delivery of copy of final decision; appeal; failure to give notice; effect

✓ current as of July 2026

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(1) Notice of a county board of equalization's decision granting or denying an application for exemption from taxation for real or tangible personal property shall be mailed or delivered to the applicant and the county assessor by the county clerk within seven days after the date of the board's decision. Persons, corporations, or organizations may appeal denial of an application for exemption by a county board of equalization. Only the county assessor, the Tax Commissioner, or the Property Tax Administrator may appeal the granting of such an exemption by a county board of equalization. Appeals pursuant to this section shall be made to the Tax Equalization and Review Commission in accordance with section 77-5013 within thirty days after the decision of the county board of equalization. The Tax Commissioner or Property Tax Administrator may in his or her discretion intervene in any such appeal pursuant to this section within thirty days after notice by the Tax Equalization and Review Commission that an appeal has been filed pursuant to this section. If the county assessor, Tax Commissioner, or Property Tax Administrator appeals a county board of equalization's final decision granting an exemption from property taxation, the person, corporation, or organization granted such exemption by the county board of equalization shall be made a party to the appeal and shall be issued a notice of the appeal by the Tax Equalization and Review Commission within thirty days after the appeal is filed.

(2) A copy of the final decision by a county board of equalization shall be delivered electronically to the Tax Commissioner and the Property Tax Administrator within seven days after the date of the board's decision. The Tax Commissioner or the Property Tax Administrator shall have thirty days after the final decision to appeal the decision.

(3) Any owner may petition the Tax Equalization and Review Commission in accordance with section 77-5013, on or before December 31 of each year, to determine the taxable status of real property for that year if a failure to give notice as prescribed by this section prevented timely filing of a protest or appeal provided for in sections 77-202 to 77-202.25.

Notes of Decisions

Cited in 14 cases, 1976–2014 · leading case: McClellan v. Bd. of Equalization, 748 N.W.2d 66 (Neb. 2008).

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McClellan v. Bd. of Equalization, 748 N.W.2d 66 (Neb. 2008). · cites it 14× “" We further explained that Neb.Rev.Stat. § 77-202.04 (Reissue 1976), enacted in L.”

Pittman v. Sarpy Cnty. Bd. of Equalization, 603 N.W.2d 447 (Neb. 1999). · cites it 8× “At the time Bemis was decided, Neb. Rev. Stat. § 77-202.04 (Reissue 1976) provided: Persons, corporations, or organizations denied exemption from taxation for real or tangible personal property .”

United Way of the Midlands v. Douglas Cnty. Bd. of Equalization, 259 N.W.2d 270 (Neb. 1977). · cites it 12× “The defendant board demurred on the ground that the appeal was not taken within 20 days as provided by section 77-202.04, R. R. S. 1943. The demurrer was sustained.”

Nebraska Annual Conf. of the United Methodist Church v. Scotts Bluff Cnty. Bd. of Equalization, 499 N.W.2d 543 (Neb. 1993). · cites it 2× “The decision was appealed to the district court for Scotts Bluff County pursuant to Neb. Rev. Stat. § 77-202.04 (Reissue 1990), where, after a trial de novo, the district court affirmed the Board’s actions.”

Campus Lt. Hse. Min. v. Buffalo Co. Bd. of Eq., 404 N.W.2d 46 (Neb. 1987). · cites it 6× “01 (Reissue 1981), and, after being denied the exemption and failing to appeal, pursuant to Neb.Rev.Stat. § 77-202.04 (Reissue 1986), may pay the tax and seek a refund under the provisions of Neb.”

Bemis v. Bd. of Equalization of Douglas Cnty., 247 N.W.2d 447 (Neb. 1976). · cites it 2× “It must be brought under section 77-202.04, R.R.S. 1943. The provisions of sections 77-202.”

Ev. Lutheran Good Samaritan Soc'y v. Buffalo Cnty. Bd. of Equalization, 500 N.W.2d 520 (Neb. 1993). · cites it 3× “See Neb. Rev. Stat. §§ 77-202.04 and 77-202.06 (Reissue 1990).”

Bethphage Cmty. Servs.., Inc. v. Cnty. Bd., 381 N.W.2d 166 (Neb. 1986). “§ 77-202.04 (Reissue 1981), held that the group homes were used exclusively for educational and charitable purposes, were not used for financial gain or profit, and were, therefore, exempt from property taxation for the year 1983.”

River City Life Ctr. Ltd. P'ship v. Douglas Cnty. Bd. of Equalization, 658 N.W.2d 717 (Neb. 2003). · cites it 3× “ASSIGNMENTS OF ERROR The appellants assign that the Court of Appeals erred in summarily dismissing their appeal and in (1) construing § 25-1905 to mean that the praecipe for transcript must be filed specifically with the clerk of the district court rather than with a tribunal,…”

Fisher v. City of Grand Island, 479 N.W.2d 772 (Neb. 1992). · cites it 4× “2d 270 (1977) (construction of Neb.Rev.Stat. § 77-202.04 (Reissue 1990)); Singleton v.”

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…”

Bemis v. Bd. of Equalization, 247 N.W.2d 447 (Neb. 1976). · cites it 2× “It must be brought under section 77-202.04, R. R. S. 1943. The provisions of sections 77-202.”

Show all 14 citing cases →

— Neb. Rev. Stat. § 77-202.04(1) — 1 case

McClellan v. Bd. of Equalization, 748 N.W.2d 66 (Neb. 2008). “" We further explained that Neb.Rev.Stat. § 77-202.04 (Reissue 1976), enacted in L.”

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