Nebraska Revised Statutes

Neb. Rev. Stat. § 77-202.12 (2026)

Public property; taxation status; county assessor; duties; appeal

✓ current as of July 2026

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(1) On or before March 1, the county assessor shall send notice to the state or to any governmental subdivision if it has property not being used for a public purpose upon which a payment in lieu of taxes is not made. Such notice shall inform the state or governmental subdivision that the property will be subject to taxation for property tax purposes. The written notice shall contain the legal description of the property and be given by first-class mail addressed to the state's or governmental subdivision's last-known address. If the property is leased by the state or the governmental subdivision to another entity and the lessor does not intend to pay the taxes for the lessee as allowed under subsection (4) of section 77-202.11, the lessor shall immediately forward the notice to the lessee.

(2) The state, governmental subdivision, or lessee may protest the determination of the county assessor that the property is not used for a public purpose to the county board of equalization on or before April 1. The county board of equalization shall issue its decision on the protest on or before May 1.

(3) The decision of the county board of equalization may be appealed to the Tax Equalization and Review Commission on or before June 1. The Tax Commissioner in his or her discretion may intervene in an 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.

Notes of Decisions

Cited in 4 cases, 1979–2014 · leading case: City of York v. York Cnty. Bd. of Equalization, 664 N.W.2d 445 (Neb. 2003).

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City of York v. York Cnty. Bd. of Equalization, 664 N.W.2d 445 (Neb. 2003). · cites it 2× “Pursuant to Neb. Rev. Stat. § 77-202.12 (1) (Cum. Supp.”

Gates v. Howell, 282 N.W.2d 22 (Neb. 1979). · cites it 2× “” Pursuant to that authority, the Legislature has adopted section 77-202.12, R. S. Supp., 1978, defining homestead to mean: “* * * either (a) a residence or mobile home, and the land surrounding it, not exceeding one acre, in this state actually occupied as such by a natural…”

Brown Cnty. Agric. Soc'y, Inc. v. Brown Cnty. Bd. of Equalization, 660 N.W.2d 518 (Neb. Ct. App. 2003). · cites it 2× “On March 26, the Agricultural Society filed a timely protest with Brown County as authorized by Neb. Rev. Stat. § 77-202.12 (2) (Cum. Supp.”

Conroy v. Keith Cty. Bd. of Equal. (Neb. 2014). · cites it 6× “See Neb. Rev. Stat. § 77-202.12 (Reissue 2009).”

— Neb. Rev. Stat. § 77-202.12(2) — 1 case

Conroy v. Keith Cty. Bd. of Equal. (Neb. 2014). “See Neb. Rev. Stat. § 77-202.12 (Reissue 2009).”

— Neb. Rev. Stat. § 77-202.12(3) — 1 case

Conroy v. Keith Cty. Bd. of Equal. (Neb. 2014). “See Neb. Rev. Stat. § 77-202.12 (Reissue 2009).”

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