Nebraska Revised Statutes

Neb. Rev. Stat. § 77-801 (2026)

Public service entity; furnish information; confidentiality; Property Tax Administrator; duties

✓ current as of July 2026

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(1) All public service entities shall, on or before April 15 of each year, furnish a statement specifying such information as may be required by the Property Tax Administrator on forms prescribed by the Tax Commissioner to determine and distribute the entity's total taxable value including the franchise value. All information reported by the public service entities, not available from any other public source, and any memorandum thereof shall be confidential and available to taxing officials only. For good cause shown, the Property Tax Administrator may allow an extension of time in which to file such statement. Such extension shall not exceed fifteen days after April 15.

(2) The returns of public service entities shall not be held to be conclusive as to the taxable value of the property, but the Property Tax Administrator shall, from all the information which he or she is able to obtain, find the taxable value of all such property, including tangible property and franchises, and shall assess such property on the same basis as other property is required to be assessed.

(3) The county assessor shall assess all nonoperating property of any public service entity. A public service entity operating within the State of Nebraska shall, on or before January 1 of each year, report to the county assessor of each county in which it has situs all nonoperating property belonging to such entity which is not subject to assessment and assessed by the Property Tax Administrator under section 77-802.

(4) For tax years prior to tax year 2020, the Property Tax Administrator shall multiply the value of the tangible personal property of each public service entity by the compensating exemption factor calculated in section 77-1238.

Notes of Decisions

Cited in 16 cases, 1931–1993 · leading case: Nat. Gas Pipeline Co. of Am. v. State Bd. of Equalization, 466 N.W.2d 461 (Neb. 1991).

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Nat. Gas Pipeline Co. of Am. v. State Bd. of Equalization, 466 N.W.2d 461 (Neb. 1991). · cites it 4× “At the time of the August 15, 1989, hearing on NGPL's request, valuations for centrally assessed car companies and air transportation carriers were undetermined, but were expected to be determined in December 1989.”

MAPCO Ammonia Pipeline, Inc. v. State Bd. of Equalization & Assessment, 471 N.W.2d 734 (Neb. 1991). · cites it 2× “Section 77-202 further provides: (6) Agricultural income-producing machinery and equipment shall be exempt from the personal property tax except: (a) Motor vehicles, as defined in section 60-301; (b) property assessed by the Tax Commissioner as provided in sections 77-601 to…”

N. Nat. Gas Co. v. State Bd. of Equalization & Assessment, 443 N.W.2d 249 (Neb. 1989). · cites it 2× “Enron is a public service entity within the meaning of Neb. Rev. Stat. § 77-801 (Reissue 1986). Northern Natural Gas, a division of Enron Corporation, owns, maintains, and operates a gas pipeline system in Nebraska.”

Trailblazer Pipeline Co. v. State Bd. of Equalization & Assessment, 442 N.W.2d 386 (Neb. 1989). · cites it 3× “Trailblazer Pipeline Company (Trailblazer) and Natural Gas Pipeline Company of America (NGPL) are both public service entities within the meaning of Neb. Rev. Stat. § 77-801 (Reissue 1986). They have each appealed from the order of the State Board of Equalization and Assessment…”

John Day Co. v. Douglas Cnty. Bd. of Equalization, 497 N.W.2d 65 (Neb. 1993). · cites it 2× “§ 77-601 (Reissue 1990), and public service entities, including pipelines, see Neb. Rev. Stat. § 77-801 et seq. (Reissue 1990).”

Mid-Am. Pipeline Co. v. Boehm, 506 N.W.2d 41 (Neb. 1993). · cites it 2× “Neb. Rev. Stat. § 77-801 (Reissue 1990) provides that the property of centrally assessed taxpayers such as public service entities is valued by the Tax Commissioner.”

N. Nebraska Power Co. v. Holt Cnty., 235 N.W. 92 (Neb. 1931). · cites it 6× “The state tax commissioner purported to act under section 77-801, Comp. St. 1929. Holt county filed a demurrer to the petition of the plaintiff, which was sustained by the trial court.”

W. Union Tel. Co. v. Weaver, 5 F. Supp. 493 (D. Neb. 1932). · cites it 4× “ainst the defendants, as members of the state board of equalization and assessment and the state tax commissioner of the state of Nebraska, to enjoin defendants from certifying to the county assessors of eighty-four counties of that state a “franchise value” of $245,999,…”

MCI Telecomm. Corp. v. State Bd. of Equalization & Assessment, 466 N.W.2d 80 (Neb. 1991). · cites it 2× “The Taxpayers’ property is centrally assessed for property tax purposes pursuant to Neb. Rev. Stat. §§ 77-801 etseq. (Reissue 1990).”

TELAMARKETING INVESTMENTS, LTD. v. State Bd. of Equalization & Assessment, 466 N.W.2d 82 (Neb. 1991). · cites it 2× “Their property is centrally assessed for property tax purposes pursuant to Neb. Rev. Stat. §§ 77-801 et seq. (Reissue 1990).”

Arapahoe Tel. Co. v. State Bd. of Equalization & Assessment, 466 N.W.2d 81 (Neb. 1991). · cites it 2× “The Taxpayers’ property is centrally assessed for property tax purposes pursuant to Neb. Rev. Stat. §§ 77-801 etseq. (Reissue 1990).”

Nw. Bell Tel. Co. v. State Bd. of Equalization & Assessment, 471 N.W.2d 754 (Neb. 1991). · cites it 2× “The appellants’ property is centrally assessed for property tax purposes pursuant to Neb. Rev. Stat. §§ 77-801 et seq. (Reissue 1990).”

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