Nebraska Revised Statutes

Neb. Rev. Stat. § 77-802 (2026)

Property Tax Administrator; valuation; apportionment of tax

✓ current as of July 2026

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The Property Tax Administrator shall apportion the total taxable value including the franchise value to all taxing subdivisions in proportion to the ratio of the original cost of all operating real and tangible personal property of that public service entity having a situs in that taxing subdivision to the original cost of all operating real and tangible personal property of that public service entity having a situs in the state.

If the apportionment in accordance with this section does not fairly represent the proportion of the taxable value, including franchise value properly allocable to the county, the taxpayer may petition for or the Property Tax Administrator may require the inclusion of any other method to effectuate an equitable allocation of the value of the public service entity for purposes of taxation.

On or before July 25, the Property Tax Administrator shall mail a draft appraisal to each public service entity as defined in section 77-801.01. On or before August 10, the Property Tax Administrator shall, by mail, notify each public service entity of its taxable value and the distribution of that value to the taxing subdivisions in which the entity has situs. On or before August 10, the Property Tax Administrator shall also certify to the county assessors the taxable value so determined.

Notes of Decisions

Cited in 5 cases, 1931–1993 · leading case: N. Nat. Gas Co. v. State Bd. of Equalization & Assessment, 443 N.W.2d 249 (Neb. 1989).

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N. Nat. Gas Co. v. State Bd. of Equalization & Assessment, 443 N.W.2d 249 (Neb. 1989). · cites it 4× “Enron’s property is centrally assessed by the state for property tax purposes through the Tax Commissioner rather than county assessors, pursuant to Neb. Rev. Stat. § 77-802 (Cum. Supp. 1988).”

Trailblazer Pipeline Co. v. State Bd. of Equalization & Assessment, 442 N.W.2d 386 (Neb. 1989). · cites it 4× “Neb. Rev. Stat. § 77-802 (Cum. Supp. 1988).”

Mid-Am. Pipeline Co. v. Boehm, 506 N.W.2d 41 (Neb. 1993). · cites it 3× “In 1988, its property was valued for tax purposes by the State Tax Commissioner pursuant to Neb. Rev. Stat. § 77-802 (Reissue 1990). As provided in Neb.”

United Airlines v. State Bd. of Equalization & Assessment, 466 N.W.2d 83 (Neb. 1991). · cites it 2× “After reviewing numerous substantive references in the record to NGPL, we held: [A]s to a centrally assessed public service entity taxpayer under the provisions of Neb. Rev. Stat. §§ 77-802 et seq. (Reissue 1986 & Cum.”

N. Nebraska Power Co. v. Holt Cnty., 235 N.W. 92 (Neb. 1931). · cites it 2× “Under the provisions of the statute, the state board of equalization and assessment has been constituted the original assessing authority by section 77-802, Comp. St. 1929. It is their duty to determine the franchise value.”

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