The official site of the Nebraska Unicameral Legislature

LEGISLATIVE BILL 834
Approved by the Governor April 14, 2026

Introduced by Kauth, 31.

A BILL FOR AN ACT relating to property; to amend sections 23-3201, 69-2303,
69-2308, 76-14,109, 77-123, 77-421, 77-1303, 77-1311, 77-1315, 77-1315.01,
77-1318, 77-1507, 77-1739, 77-1862, 77-3706, 77-3707, and 77-5027, Reissue
Revised Statutes of Nebraska, sections 60-149, 69-2302, 77-1311.03,
77-1502, and 77-1514, Revised Statutes Cumulative Supplement, 2024, and
sections 60-166, 77-1301, 77-1613, 77-1701, and 77-2703, Revised Statutes
Supplement, 2025; to redefine a term; to provide for the appointment of
deputy county assessors; to provide for certificates of title for mobile
homes as prescribed; to change provisions relating to certain property and
define and redefine terms under the Disposition of Personal Property
Landlord and Tenant Act; to provide for certain certification examinations
for county assessors as prescribed; to provide powers and duties to the
Property Tax Administrator; to change the duties of certain county
assessors; to change provisions relating to real property assessments; to
change the deadline for reporting certain improvements to real property;
to change provisions relating to the preparation of tax lists; to change
the required contents of statements for taxes levied in counties; to
change provisions relating to the cancellation and extinguishment of
certain delinquent taxes; to change provisions relating to remitting
certain sales and use taxes; to eliminate a fee and change certain
application provisions relating to mobile homes; to change provisions
relating to certain annual reports and opinions provided by the Property
Tax Administrator; to eliminate obsolete provisions; to harmonize
provisions; and to repeal the original sections.
Be it enacted by the people of the State of Nebraska,
Section 1. Section 23-3201, Reissue Revised Statutes of Nebraska, is
amended to read:
23-3201 (1) Except as provided in section 22-417, (a) (1) each county
having a population of more than three thousand five hundred inhabitants and
having more than one thousand two hundred tax returns in any tax year shall
have an elected county assessor and (b) (2) each other county shall have an
elected county assessor or shall have the county clerk serve as county assessor
as determined by the registered voters of the county in accordance with section
32-519.
(2) The county assessor shall work full time and his or her office shall
be separate from that of the county clerk except in counties which do not elect
a full-time assessor.
(3) For purposes of sections 23-3201 to 23-3210 and section 2 of this act,
county assessor shall mean a county assessor or a county clerk who is the ex
officio county assessor. For the performance of the duties as county assessor,
the county clerk shall receive such additional salary as may be fixed by the
county board.
Sec. 2. (1) When authorized by the county board, the county assessor may
appoint one or more deputies for whose acts he or she will be responsible. The
county assessor may not appoint the county treasurer, sheriff, clerk, or
surveyor as deputy.
(2) The appointment shall be in writing and revocable in writing by the
county assessor. Both the appointment and revocation shall be filed and kept in
the office of the county clerk.
(3) The deputy shall take the same oath as the county assessor, which
shall be endorsed upon and filed with the certificate of appointment. The
county assessor may require a bond of the deputy.
(4) In the absence or disability of the county assessor, the deputy shall
perform the duties of the county assessor pertaining to the office, but when
the county assessor is required to act in conjunction with or in place of
another officer, the deputy shall not act in the place of the county assessor.
Sec. 3. Section 60-149, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
60-149 (1)(a) If a certificate of title has previously been issued for a
vehicle in this state, the application for a new certificate of title shall be
accompanied by the certificate of title duly assigned except as otherwise
provided in the Motor Vehicle Certificate of Title Act.
(b) Except for manufactured homes or mobile homes as provided in
subsection (2) of this section, if a certificate of title has not previously
been issued for the vehicle in this state or if a certificate of title is
unavailable, the application shall be accompanied by:
(i) A manufacturer's or importer's certificate except as otherwise
provided in subdivision (viii) of this subdivision;
(ii) A duly certified copy of the manufacturer's or importer's
certificate;
(iii) An affidavit by the owner affirming ownership in the case of an all-
terrain vehicle, a utility-type vehicle, or a minibike;
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(iv) A certificate of title from another state;
(v) A court order issued by a court of record, a manufacturer's
certificate of origin, or an assigned registration certificate, if the law of
the state from which the vehicle was brought into this state does not have a
certificate of title law;
(vi) Evidence of ownership as provided for in section 30-24,125, sections
52-601.01 to 52-605, sections 60-1901 to 60-1911, or sections 60-2401 to
60-2411;
(vii) Documentation prescribed in section 60-142.01, 60-142.02, 60-142.04,
60-142.05, 60-142.09, or 60-142.11 or documentation of compliance with section
76-1607;
(viii) A manufacturer's or importer's certificate and an affidavit by the
owner affirming ownership in the case of a minitruck;
(ix) In the case of a motor vehicle, a trailer, an all-terrain vehicle, a
utility-type vehicle, or a minibike, an affidavit by the holder of a motor
vehicle auction dealer's license as described in subdivision (11) of section
60-1406 affirming that the certificate of title is unavailable and that the
vehicle (A) is a salvage vehicle through payment of a total loss settlement,
(B) is a salvage vehicle purchased by the auction dealer, or (C) has been
donated to an organization operating under section 501(c)(3) of the Internal
Revenue Code as defined in section 49-801.01; or
(x) A United States Government Certificate to Obtain Title to a Vehicle.
(c) If the application for a certificate of title in this state is
accompanied by a valid certificate of title issued by another state which meets
that state's requirements for transfer of ownership, then the application may
be accepted by this state.
(d) If a certificate of title has not previously been issued for the
vehicle in this state and the applicant is unable to provide such
documentation, the applicant may apply for a bonded certificate of title as
prescribed in section 60-167.
(2)(a) If the application for a certificate of title for a manufactured
home or a mobile home is being made in accordance with subdivision (4)(b) of
section 60-137 or if the certificate of title for a manufactured home or a
mobile home is unavailable, the application shall be accompanied by proof of
ownership in the form of:
(i) A duly assigned manufacturer's or importer's certificate;
(ii) A certificate of title from another state;
(iii) A court order issued by a court of record;
(iv) Evidence of ownership as provided for in the Disposition of Personal
Property Landlord and Tenant Act or section 30-24,125, sections 52-601.01 to
52-605, sections 60-1901 to 60-1911, or sections 60-2401 to 60-2411 , or
documentation of compliance with section 76-1607; or
(v) Assessment records for the manufactured home or mobile home from the
county assessor and an affidavit by the owner affirming ownership.
(b) If the applicant cannot produce proof of ownership described in
subdivision (a) of this subsection, he or she may submit to the department such
evidence as he or she may have, and the department may thereupon, if it finds
the evidence sufficient, issue the certificate of title or authorize the county
treasurer to issue a certificate of title, as the case may be.
(3) For purposes of this section, certificate of title includes a salvage
certificate, a salvage branded certificate of title, or any other document of
ownership issued by another state or jurisdiction for a salvage vehicle. Only a
salvage branded certificate of title shall be issued to any vehicle conveyed
upon a salvage certificate, a salvage branded certificate of title, or any
other document of ownership issued by another state or jurisdiction for a
salvage vehicle. A previously salvage branded certificate of title may be
issued if, prior to application, the applicant's vehicle has been repaired and
inspected as provided in section 60-146.
(4) The county treasurer shall retain the evidence of title presented by
the applicant and on which the certificate of title is issued.
(5)(a) If an affidavit is submitted under subdivision (1)(b)(ix) of this
section, the holder of a motor vehicle auction dealer's license shall certify
that (i) it has made at least two written attempts and has been unable to
obtain the properly endorsed certificate of title to the property noted in the
affidavit from the owner and (ii) thirty days have expired after the mailing of
a written notice regarding the intended disposition of the property noted in
the affidavit by certified mail, return receipt requested, to the last-known
address of the owner and to any lien or security interest holder of record of
the property noted in the affidavit.
(b) The notice under subdivision (5)(a)(ii) of this section shall contain
a description of the property noted in the affidavit and a statement that title
to the property noted in the affidavit shall vest in the holder of the motor
vehicle auction dealer's license thirty days after the date such notice was
mailed.
(c) The mailing of notice and the expiration of thirty days under
subdivision (5)(a)(ii) of this section shall extinguish any lien or security
interest of a lienholder or security interest holder in the property noted in
the affidavit, unless the lienholder or security interest holder has claimed
such property within such thirty-day period. The holder of a motor vehicle
auction dealer's license shall transfer possession of the property noted in the
affidavit to the lienholder or security interest holder claiming such property.
Sec. 4. Section 60-166, Revised Statutes Supplement, 2025, is amended to
read:
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60-166 (1)(a) This subsection applies prior to the implementation date
designated by the Director of Motor Vehicles pursuant to subsection (2) of
section 60-1508.
(b) In the event of (i) the transfer of ownership of a vehicle by
operation of law as upon inheritance, devise, bequest, order in bankruptcy,
insolvency, replevin, or execution sale or as provided in sections 30-24,125,
52-601.01 to 52-605, 60-1901 to 60-1911, and 60-2401 to 60-2411, (ii) the
engine of a vehicle being replaced by another engine, (iii) a vehicle being
sold to satisfy storage or repair charges or under section 76-1607, or (iv)
repossession being had upon default in performance of the terms of a chattel
mortgage, trust receipt, conditional sales contract, or other like agreement,
the county treasurer of any county or the department, upon the surrender of the
prior certificate of title or the manufacturer's or importer's certificate, or
when that is not possible, upon presentation of satisfactory proof of ownership
and right of possession to such vehicle, and upon payment of the appropriate
fee and the presentation of an application for certificate of title, may issue
to the applicant a certificate of title thereto.
(2)(a) This subsection applies beginning on the implementation date
designated by the director pursuant to subsection (2) of section 60-1508.
(b) In the event of (i) the transfer of ownership of a vehicle by
operation of law as upon inheritance, devise, bequest, order in bankruptcy,
insolvency, replevin, or execution sale or as provided in the Disposition of
Personal Property Landlord and Tenant Act or section 30-24,125, sections
52-601.01 to 52-605, sections 60-1901 to 60-1911, and sections 60-2401 to
60-2411, (ii) the engine of a vehicle being replaced by another engine, (iii) a
vehicle being sold to satisfy storage or repair charges or under section
76-1607, or (iv) repossession being had upon default in performance of the
terms of a chattel mortgage, trust receipt, conditional sales contract, or
other like agreement, and upon acceptance of an electronic certificate of title
record after repossession, in addition to the title requirements in this
section, the county treasurer of any county or the department, upon the
surrender of the prior certificate of title or the manufacturer's or importer's
certificate, or when that is not possible, upon presentation of satisfactory
proof of ownership and right of possession to such vehicle, and upon payment of
the appropriate fee and the presentation of an application for certificate of
title, may issue to the applicant a certificate of title thereto.
(3) If the prior certificate of title issued for such vehicle provided for
joint ownership with right of survivorship, a new certificate of title shall be
issued to a subsequent purchaser upon the assignment of the prior certificate
of title by the surviving owner and presentation of satisfactory proof of death
of the deceased owner.
(4) Only an affidavit by the person or agent of the person to whom
possession of such vehicle has so passed, setting forth facts entitling him or
her to such possession and ownership, together with a copy of a court order or
an instrument upon which such claim of possession and ownership is founded,
shall be considered satisfactory proof of ownership and right of possession,
except that if the applicant cannot produce such proof of ownership, he or she
may submit to the department such evidence as he or she may have, and the
department may thereupon, if it finds the evidence sufficient, issue the
certificate of title or authorize any county treasurer to issue a certificate
of title, as the case may be.
(5) If from the records of the county treasurer or the department there
appear to be any liens on such vehicle, such certificate of title shall comply
with section 60-164, 60-165, or 60-165.02 regarding such liens unless the
application is accompanied by proper evidence of their satisfaction or
extinction.
Sec. 5. Section 69-2302, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
69-2302 For purposes of the Disposition of Personal Property Landlord and
Tenant Act:
(1) Landlord means the owner, lessor, or sublessor of furnished or
unfurnished premises, including self-service storage units or facilities, for
rent or his or her agent or successor in interest;
(2) Mobile home has the same meaning as in section 76-1463;
(3) Mobile home park has the same meaning as in section 76-1464;
(4) Mobile home space has the same meaning as in section 76-1465;
(5) (2) Owner means one or more persons, jointly or severally, in whom is
vested (a) all or part of the legal title to property or (b) all or part of the
beneficial ownership and a right to present use and enjoyment of premises and
shall include a mortgagee in possession;
(6) Personal property means movable property not affixed to land. Personal
property includes, but is not limited to, goods, wares, merchandise, motor
vehicles, mobile homes, watercraft, household items, and furnishings;
(7) (3) Premises means:
(a) A a dwelling unit as defined in section 76-1410 or section 76-1459 or
a distinct portion of a dwelling unit, the facilities and appurtenances in such
dwelling unit, and the grounds, areas, and facilities held out for the use of
tenants generally or the use of which is promised to the tenants;
(b) A mobile home space or mobile home park; or
(c) Self-service (b) self-service storage units or facilities;
(8) (4) Reasonable belief means the knowledge or belief a prudent person
should have without making an investigation, including any investigation of
public records, except that when the landlord has specific information
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indicating that such an investigation would more probably than not reveal
pertinent information and the cost of such an investigation would be reasonable
in relation to the probable value of the personal property involved, reasonable
belief shall include the actual knowledge or belief a prudent person would have
if such investigation were made;
(9) (5) Reasonable costs of storage includes:
(a) Reasonable costs actually incurred, the reasonable value of labor
actually provided, or both in removing personal property from its original
location on the vacated premises to the place of storage, including disassembly
and transportation; and
(b) Reasonable storage costs actually incurred which shall not exceed the
fair rental value of the space reasonably required for the storage of the
personal property; and
(10) (6) Tenant means a person entitled under a rental agreement to occupy
any premises for rent or storage uses to the exclusion of others whether such
premises are used as a dwelling unit or self-service storage unit or facility
or not.
Sec. 6. Section 69-2303, Reissue Revised Statutes of Nebraska, is amended
to read:
69-2303 (1) Except as otherwise provided in subsection (5) of section
76-1414, when personal property remains on the premises after a tenancy has
terminated or expired and the premises have been vacated by the tenant, the
landlord shall give written notice as provided in subsection (2) of this
section to such tenant and to any other person the landlord reasonably believes
to be the owner of the property.
(2)(a) The notice required by subsection (1) of this section shall
describe the property in a manner reasonably adequate to permit the owner of
the property to identify it. The notice may describe all or a portion of the
property, but the limitation of liability provided by section 69-2309 shall not
protect the landlord from any liability arising from the disposition of
property not described in the notice, except that the notice need not describe
the contents of any:
(i) Trunk a trunk, valise, box, or other container which is locked,
fastened, or tied in a manner which deters immediate access to its contents; or
(ii) Mobile home which is locked in a manner which deters immediate access
to its interior may be described as such without describing its contents.
(b) The notice shall state that reasonable costs of storage may be charged
before the property is returned, the location where the property may be
claimed, and the date on or before which such property must be claimed.
(c) The date specified in the notice shall be a date not less than seven
days after the notice is personally delivered or, if mailed, not less than
fourteen days after the notice is deposited in the mail.
(d) The notice shall be given within six months of the date of expiration
of the lease of the property or the date of discovery of the abandonment,
whichever is later.
(3) The notice shall be personally delivered or sent by first-class mail,
postage prepaid, to the person to be notified at his or her last-known address
and, if there is reason to believe that the notice sent to that address will
not be received by him or her, also delivered or sent to such other address, if
any, known to the landlord at which such person may reasonably be expected to
receive the notice.
Sec. 7. Section 69-2308, Reissue Revised Statutes of Nebraska, is amended
to read:
69-2308 (1) If the personal property is not released pursuant to section
69-2307, it shall be sold at public sale by competitive bidding, except that if
the landlord reasonably believes that the total resale value of the property
not released is less than two thousand dollars, he or she may retain such
property for his or her own use or dispose of it in any manner he or she
chooses. At such time as the decision to sell or to retain is made, any locked
mobile home or trunk, valise, box, or other container shall be opened, if
practicable, with as little damage as possible, and its contents evaluated.
Nothing in this section shall be construed to preclude the landlord or the
tenant from bidding on the property at the public sale. The successful bidder's
title shall be subject to ownership rights, liens, and security interests which
have priority by law.
(2) Notice of the time and place of the public sale shall be given by
advertisement of the sale published once a week for two consecutive weeks in a
newspaper of general circulation in the county where the sale is to be held. If
there is no newspaper of general circulation in the county where the sale is to
be held, the advertisement shall be posted no fewer than ten days before the
sale in not less than six conspicuous places in the neighborhood of the
proposed sale. The sale shall be held at the nearest suitable place to the
place where the personal property is held or stored. The advertisement shall
include a description of the goods, the name of the former tenant, and the time
and place of the sale. The sale shall take place no sooner than ten days after
the first publication. The last publication shall be no less than five days
before the sale is to be held. Notice of sale may be published before the last
of the dates specified for taking possession of the property in any notice
given pursuant to section 69-2303.
(3) The notice of the sale shall describe the property to be sold in a
manner reasonably adequate to permit the owner of the property to identify it.
The notice may describe all or a portion of the property, but the limitation of
liability provided by section 69-2309 shall not release the landlord from any
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liability arising from the disposition of property not described in the notice.
(4) After deduction of the reasonable costs of storage, advertising, and
sale, any proceeds of the sale not claimed by the former tenant, an owner other
than such tenant, or another person having an interest in the proceeds shall,
not later than thirty days after the date of sale, be remitted to the State
Treasurer for disposition pursuant to the Uniform Disposition of Unclaimed
Property Act. The former tenant, other owner, or other person having interest
in the proceeds may claim the proceeds by complying with the act. If the State
Treasurer pays the proceeds or any part thereof to a claimant, neither the
State Treasurer nor any employee thereof shall be liable to any other claimant
as to the amount paid.
Sec. 8. Section 76-14,109, Reissue Revised Statutes of Nebraska, is
amended to read:
76-14,109 (1) If a tenant abandons a mobile home on a mobile home space,
the mobile home shall may not be removed from the mobile home space by the
tenant or his or her agent without:
(a) A a signed written authorization from the landlord granting clearance
for removal, showing all money due and owing paid in full; , or
(b) Compliance with the Disposition of Personal Property Landlord and
Tenant Act; or
(c) An an agreement reached with the legal owner and the landlord.
(2) A mobile home shall be considered to be abandoned if the tenant has
defaulted in rent and has, by absence of at least thirty days or by words or
actions, reasonably indicated an intention not to continue the tenancy.
(3) Nothing in this section shall prohibit a landlord from removing an
abandoned mobile home from the mobile home space and placing it in storage at
the owner's expense or from utilizing any other legal remedy.
Sec. 9. Section 77-123, Reissue Revised Statutes of Nebraska, is amended
to read:
77-123 Omitted property means, for the current tax year, (1) any taxable
real property that was not assessed on March 19, except beginning January 1,
2014, in any county with a population of at least one hundred fifty thousand
inhabitants according to the most recent federal decennial census, any taxable
real property that was not assessed on March 25, and (2) any taxable tangible
personal property that was not assessed on May 1. Omitted property also means
any taxable real or tangible personal property that was not assessed for any
prior tax year. Omitted property does not include property exempt under
subdivisions (1)(a) through (d) of section 77-202, listing errors of an item of
property on the assessment roll of the county assessor, or clerical errors as
defined in section 77-128.
Sec. 10. Section 77-421, Reissue Revised Statutes of Nebraska, is amended
to read:
77-421 (1) The Property Tax Administrator shall, in February, May, August,
and November of each year, hold an examination of applicants for certification
as county assessor. An applicant for the examination shall, not less than ten
days before an examination, present to the Property Tax Administrator a written
application on forms provided by the Property Tax Administrator. Such
application shall not be considered by the Property Tax Administrator unless
accompanied by a payment of a fee to the order of the Tax Commissioner. The
fees shall be credited to the Department of Revenue Property Assessment
Division Cash Fund. The amount of such fee shall be determined annually by the
Tax Commissioner and shall be sufficient to cover the costs of the
administration of the examination. Such examination shall be written and shall
be of such character as fairly to test and determine the qualifications,
fitness, and ability of the person tested actually to perform the duties of
county assessor. The Property Tax Administrator shall prepare such examination.
(2)(a) The (2) When the office of county assessor is vacant, the county
board may for good cause request a certification examination from the Property
Tax Administrator at a time different from those set out in subsection (1) of
this section if: .
(i) The office of county assessor is vacant; or
(ii) The county has a pressing need for a deputy county assessor.
(b) Such The request shall be in writing and shall state the basis for the
certification examination. The Property Tax Administrator shall within ten days
after receipt of the request for certification review the request and send
notice of approval or disapproval to the county board. If approved, the
Property Tax Administrator shall state the date, time, and place of the
requested certification examination.
(c) The Property Tax Administrator may adopt and promulgate rules and
regulations that specify the requirements to qualify for a pressing need for a
deputy county assessor under subdivision (a)(ii) of this subsection.
Sec. 11. Section 77-1301, Revised Statutes Supplement, 2025, is amended to
read:
77-1301 (1) All real property in this state subject to taxation shall be
assessed as of January 1 at 12:01 a.m., and such assessment shall be used as a
basis of taxation until the next assessment unless the property is damaged real
property as defined in section 77-1307, in which case the assessed value for
the damaged real property shall be adjusted as provided in sections 77-1307 to
77-1309.
(2) In Beginning January 1, 2014, in any county with a population of at
least one hundred fifty thousand inhabitants according to the most recent
federal decennial census, the county assessor shall provide notice of
preliminary valuations to real property owners on or before January 15 of each
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year. Such notice shall be (a) mailed to the taxpayer or (b) published on a
website maintained by the county assessor or by the county.
(3) The county assessor shall complete the assessment of real property on
or before March 19 of each year, except beginning January 1, 2014, in any
county with a population of at least one hundred fifty thousand inhabitants
according to the most recent federal decennial census, the county assessor
shall complete the assessment of real property on or before March 25 of each
year.
Sec. 12. Section 77-1303, Reissue Revised Statutes of Nebraska, is amended
to read:
77-1303 (1) On or before March 19 of each year, the county assessor or
county clerk shall make up an assessment roll of the taxable real property in
the county, except beginning January 1, 2014, in any county with a population
of at least one hundred fifty thousand inhabitants according to the most recent
federal decennial census, the county assessor or county clerk shall make up an
assessment roll of the taxable real property in the county on or before March
25.
(2) The county assessor or county clerk shall enter in the proper column,
opposite each respective parcel, the name of the owner thereof so far as he or
she is able to ascertain the same. The assessment roll shall contain columns in
which may be shown the number of acres or lots and the value thereof, the
improvements and the value thereof, the total value of the acres or lots and
improvements, and the improvements on leased lands and the value and owner
thereof and such other columns as may be required.
Sec. 13. Section 77-1311, Reissue Revised Statutes of Nebraska, is amended
to read:
77-1311 The county assessor shall have general supervision over and
direction of the assessment of all property in his or her county. In addition
to the other duties provided by law, the county assessor shall:
(1) Annually revise the real property assessment for the correction of
errors;
(2) When a parcel has been assessed and thereafter part or parts are
transferred to a different ownership, set off and apportion to each its just
and equitable portion of the assessment;
(3) Obey all rules and regulations made under Chapter 77 and the
instructions and orders sent out by the Tax Commissioner and the Tax
Equalization and Review Commission;
(4) Examine the records in the office of the register of deeds and county
clerk for the purpose of ascertaining whether the property described in
producing mineral leases, contracts, and bills of sale, have been fully and
correctly listed and add to the assessment roll any property which has been
omitted;
(5) Prepare the assessment roll as defined in section 77-129 and described
in section 77-1303; and
(6) In Beginning January 1, 2014, in any county with a population of at
least one hundred fifty thousand inhabitants according to the most recent
federal decennial census, provide, between January 15 and March 1 of each year,
the opportunity to real property owners to meet in person with the county
assessor or the county assessor's designated representative. If the real
property owner does not notify the county assessor or the county assessor's
designated representative by February 1 of the real property owner's intent to
meet in person, the real property owner waives the opportunity to meet in
person with the county assessor or the county assessor's designated
representative. During such meetings, the county assessor or the county
assessor's designated representative shall provide a basis for the property
valuation contained in the notice of preliminary valuation sent pursuant to
section 77-1301 and accept any information the property owner provides relevant
to the property value.
Sec. 14. Section 77-1311.03, Revised Statutes Cumulative Supplement, 2024,
is amended to read:
77-1311.03 On or before March 19 of each year, each county assessor shall
conduct a systematic inspection and review by class or subclass of a portion of
the taxable real property parcels in the county for the purpose of achieving
uniform and proportionate valuations and assuring that the real property record
data accurately reflects the property, except beginning January 1, 2014, in any
county with a population of at least one hundred fifty thousand inhabitants
according to the most recent federal decennial census, the inspection and
review shall be conducted on or before March 25. The county assessor shall
adjust the value of all other taxable real property parcels by class or
subclass in the county so that the value of all real property is uniform and
proportionate. The county assessor shall determine the portion to be inspected
and reviewed each year to assure that all parcels of real property in the
county have been inspected and reviewed no less frequently than every six
years. Inspection of real property shall be completed in the manner as directed
by the county assessor.
Sec. 15. Section 77-1315, Reissue Revised Statutes of Nebraska, is amended
to read:
77-1315 (1)(a) Except as provided in subdivision (b) of this subsection,
the (1) The county assessor shall, after March 19 and on or before June 1,
implement adjustments to the real property assessment roll for actions of the
Tax Equalization and Review Commission. ,
(b) In except beginning January 1, 2014, in any county with a population
of at least one hundred fifty thousand inhabitants according to the most recent
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federal decennial census, such the adjustments shall be implemented after March
25 and on or before June 1.
(2) On or before June 1, in addition to the notice of preliminary
valuation sent pursuant to section 77-1301, the county assessor shall notify
the owner of record as of May 20 of every item of real property which has been
assessed at a value different than in the previous year. Such notice shall be
given by first-class mail addressed to such owner's last-known address. It
shall identify the item of real property and state the old and new valuation,
the date of convening of the county board of equalization, and the dates for
filing a protest.
(3) Immediately upon completion of the assessment roll, the county
assessor shall cause to be published in a newspaper of general circulation in
the county a certification that the assessment roll is complete and notices of
valuation changes have been mailed and provide the final date for filing
valuation protests with the county board of equalization.
(4) The county assessor shall annually, on or before June 6, post in his
or her office and, as designated by the county board, mail to a newspaper of
general circulation and to licensed broadcast media in the county the
assessment ratios as found in his or her county as determined by the Tax
Equalization and Review Commission and any other statistical measures,
including, but not limited to, the assessment-to-sales ratio, the coefficient
of dispersion, and the price-related differential.
Sec. 16. Section 77-1315.01, Reissue Revised Statutes of Nebraska, is
amended to read:
77-1315.01 (1) After March 19 and on or before July 25 or on or before
August 10 in counties that have adopted a resolution to extend the deadline for
hearing protests under section 77-1502, the county assessor shall report to the
county board of equalization any overvaluation or undervaluation of any real
property, except beginning January 1, 2014, in any county with a population of
at least one hundred fifty thousand inhabitants according to the most recent
federal decennial census, the report shall be made after March 25 and on or
before July 25 or on or before August 10 in counties that have adopted a
resolution to extend the deadline for hearing protests under section 77-1502.
The county board of equalization shall consider the report in accordance with
section 77-1504.
(2) The current year's assessed valuation of any real property shall not
be changed by the county assessor after March 19 except by action of the Tax
Equalization and Review Commission or the county board of equalization, except
beginning January 1, 2014, in any county with a population of at least one
hundred fifty thousand inhabitants according to the most recent federal
decennial census, the current year's assessed valuation of any real property
shall not be changed after March 25 except by action of the commission or the
county board of equalization.
Sec. 17. Section 77-1318, Reissue Revised Statutes of Nebraska, is amended
to read:
77-1318 All taxes charged under section 77-1317 shall be exempt from any
back interest or penalty and shall be collected in the same manner as other
taxes levied upon real estate, except for taxes charged on improvements to real
property made after September 1, 1980. Interest at the rate provided in section
77-207 and the following penalties and interest on penalties for late reporting
or failure to report such improvements pursuant to section 77-1318.01 shall be
collected in the same manner as other taxes levied upon real property. The
penalty for late reporting or failure to report improvements made to real
property after September 1, 1980, shall be as follows: (1) A penalty of twelve
percent of the tax due on the improvements for each taxing period for
improvements voluntarily filed or reported after March 19 has passed, except
beginning January 1, 2014, in any county with a population of at least one
hundred fifty thousand inhabitants according to the most recent federal
decennial census, after March 25 has passed; and (2) a penalty of twenty
percent of the tax due on improvements for each taxing period for improvements
not voluntarily reported for taxation purposes after March 19 has passed,
except beginning January 1, 2014, in any county with a population of at least
one hundred fifty thousand inhabitants according to the most recent federal
decennial census, after March 25 has passed. Interest at the rate specified in
section 45-104.01, as such rate may from time to time be adjusted by the
Legislature, shall be assessed upon such penalty from the date of delinquency
of the tax until paid. No penalty excluding interest shall be charged in excess
of one thousand dollars per year. For purposes of this section, improvement
shall mean any new construction of or change to an item of real property as
defined in section 77-103.
Any additional taxes, penalties, or interest on penalties imposed pursuant
to this section may be appealed in the same manner as appeals are made under
section 77-1233.06.
Sec. 18. Section 77-1502, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
77-1502 (1) The county board of equalization shall meet for the purpose of
reviewing and deciding written protests filed pursuant to this section
beginning on or after June 1 and ending on or before July 25 of each year.
Protests regarding real property shall be signed and filed after the county
assessor's completion of the real property assessment roll required by section
77-1315 and on or before June 30. For protests of real property, a protest
shall be filed for each parcel. Protests regarding taxable tangible personal
property returns filed pursuant to section 77-1229 from January 1 through May 1
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shall be signed and filed on or before June 30. The county board in a county
with a population of more than one hundred thousand inhabitants based upon the
most recent federal decennial census may adopt a resolution to extend the
deadline for hearing protests from July 25 to August 10. The resolution must be
adopted before July 25 and it will affect the time for hearing protests for
that year only. By adopting such resolution, such county waives any right to
petition the Tax Equalization and Review Commission for adjustment of a class
or subclass of real property under section 77-1504.01 for that year.
(2) Each protest shall be made on a form prescribed by the Tax
Commissioner, signed, and filed with the county clerk of the county where the
property is assessed. It shall be acceptable for a county to create its own
form, including an electronic form, as long as the form captures the
information required by this subsection. The protest shall contain or have
attached a statement of the reason or reasons why the requested change should
be made, including the requested valuation, and a description of the property
to which the protest applies. If the property is real property, a description
adequate to identify each parcel shall be provided. If the property is tangible
personal property, a physical description of the property under protest shall
be provided. If the protest does not contain or have attached the statement of
the reason or reasons for the protest, including the requested valuation, or
the applicable description of the property, the protest shall be dismissed by
the county board of equalization. Counties may make reasonable efforts to
contact protesters who have timely filed a protest but have either filed
incomplete information or not used the required form. The protest shall also
indicate whether the person signing the protest is an owner of the property or
a person authorized to protest on behalf of the owner. If the person signing
the protest is a person authorized to protest on behalf of the owner, such
person shall provide the authorization with the protest. If the person signing
the protest is not an owner of the property or a person authorized to protest
on behalf of the owner, the county clerk shall mail a copy of the protest to
the owner of the property at the address to which the property tax statements
are mailed.
(3) In Beginning January 1, 2014, in counties with a population of at
least one hundred fifty thousand inhabitants according to the most recent
federal decennial census, for a protest regarding real property, each protester
shall be afforded the opportunity to meet in person with the county board of
equalization or a referee appointed under section 77-1502.01 to provide
information relevant to the protested property value.
(4) No hearing of the county board of equalization on a protest filed
under this section shall be held before a single commissioner or supervisor.
(5) The county clerk or county assessor shall prepare a separate report on
each protest. The report shall include (a) a description adequate to identify
the real property or a physical description of the tangible personal property
to which the protest applies, (b) any recommendation of the county assessor for
action on the protest, (c) if a referee is used, the recommendation of the
referee, (d) the date the county board of equalization heard the protest, (e)
the decision made by the county board of equalization, (f) the date of the
decision, and (g) the date notice of the decision was mailed to the protester.
The report shall contain, or have attached to it, a statement, signed by the
chairperson of the county board of equalization, describing the basis upon
which the board's decision was made. The report shall have attached to it a
copy of that portion of the property record file which substantiates
calculation of the protested value unless the county assessor certifies to the
county board of equalization that a copy is maintained in either electronic or
paper form in his or her office. One copy of the report, if prepared by the
county clerk, shall be given to the county assessor on or before August 2. The
county assessor shall have no authority to make a change in the assessment
rolls until there is in his or her possession a report which has been completed
in the manner specified in this section. If the county assessor deems a report
submitted by the county clerk incomplete, the county assessor shall return the
same to the county clerk for proper preparation.
(6) On or before August 2, or on or before August 18 in a county that has
adopted a resolution to extend the deadline for hearing protests, the county
clerk shall mail to the protester written notice of the board's decision. The
notice shall contain a statement advising the protester that a report of the
board's decision is available at the county clerk's or county assessor's
office, whichever is appropriate. If the protester is not an owner of the
property involved in the protest or a person authorized to protest on behalf of
the owner, the county clerk shall also mail written notice of the board's
decision to the owner of such property at the address to which the property tax
statements are mailed.
Sec. 19. Section 77-1507, Reissue Revised Statutes of Nebraska, is amended
to read:
77-1507 (1) The county board of equalization may meet at any time for the
purpose of assessing any omitted real property that was not reported to the
county assessor pursuant to section 77-1318.01 and for correction of clerical
errors as defined in section 77-128 that result in a change of assessed value.
The county board of equalization shall give notice of the assessed value of the
real property to the record owner or agent at his or her last-known address.
For real property which has been omitted in the current year, the county board
of equalization shall not send notice pursuant to this section on or before
June 1.
Protests of the assessed value proposed for omitted real property pursuant
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to this section or a correction for clerical errors shall be filed with the
county board of equalization within thirty days after the mailing of the
notice. All provisions of section 77-1502 except dates for filing a protest,
the period for hearing protests, and the date for mailing notice of the county
board of equalization's decision are applicable to any protest filed pursuant
to this section. The county board of equalization shall issue its decision on
the protest within thirty days after the filing of the protest.
(2) The county clerk shall, within seven days after the board's final
decision, send:
(a) For protested action, a notification to the protester of the board's
final action advising the protester that a report of the board's final decision
is available at the county clerk's or county assessor's office, whichever is
appropriate; and
(b) For protested and nonprotested action, a report to the Property Tax
Administrator which shall state a description adequate to identify the
property, the reason such property was not assessed pursuant to section
77-1301, and a statement of the board's justification for its action. A copy of
the report shall be available for public inspection in the office of the county
clerk.
(3) The action of the county board of equalization upon a protest filed
pursuant to this section may be appealed to the Tax Equalization and Review
Commission within thirty days after the board's final decision.
(4)(a) Except as provided in subdivision (b) or (c) of this subsection,
improvements (4) Improvements to real property that which were properly
reported to the county assessor pursuant to section 77-1318.01 for the current
year and were not added to the assessment roll by the county assessor on or
before March 19 shall only be added to the assessment roll by the county board
of equalization from June 1 through July 25. ,
(b) In except beginning January 1, 2014, in any county with a population
of at least one hundred fifty thousand inhabitants according to the most recent
federal decennial census, such improvements that which were not added to the
assessment roll on or before March 25 shall only be added to the assessment
roll by the county board of equalization from June 1 through July 25.
(c) In counties that have adopted a resolution to extend the deadline for
hearing protests under section 77-1502, the deadline of July 25 shall be
extended to August 10.
Sec. 20. Section 77-1514, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
77-1514 (1)(a) (1) The county assessor shall prepare an abstract of the
property assessment rolls of locally assessed real property of his or her
county on forms prescribed and furnished by the Tax Commissioner.
(b)(i) Except as provided in subdivision (b)(ii) of this subsection, the
The county assessor shall file the abstract with the Property Tax Administrator
on or before March 19. ,
(ii) In except beginning January 1, 2014, in any county with a population
of at least one hundred fifty thousand inhabitants according to the most recent
federal decennial census, the real property abstract shall be filed on or
before March 25.
(c) The abstract shall show the taxable value of real property in the
county as determined by the county assessor and any other information as
required by the Property Tax Administrator.
(d) The Property Tax Administrator, upon written request from the county
assessor, may for good cause shown extend the final filing due date for the
abstract and the statutory deadlines provided in section 77-5027. The Property
Tax Administrator may extend the statutory deadline in section 77-5028 for a
county if the deadline is extended for that county. In Beginning January 1,
2014, in any county with a population of at least one hundred fifty thousand
inhabitants according to the most recent federal decennial census, the county
assessor shall request an extension of the final filing due date by March 22.
(2) For tax years prior to tax year 2020, the county assessor shall
prepare an abstract of the property assessment rolls of locally assessed
personal property of his or her county on forms prescribed and furnished by the
Tax Commissioner. The county assessor shall electronically file the abstract
with the Property Tax Administrator on or before July 20.
Sec. 21. Section 77-1613, Revised Statutes Supplement, 2025, is amended to
read:
77-1613 After the levy of taxes has been made and before November 20, the
county assessor shall transcribe the assessments into a suitable book to be
provided at the expense of the county, properly ruled and headed with the
distinct columns in which shall be entered the description of the lands, number
of acres and value, number of city and village lots and their value, taxable
value of taxable personal property, delinquent taxes of previous years, the
amount of property tax credits not reimbursed by the state, the amount of taxes
due on the day the first installment becomes due, and the amount of delinquent
taxes due on the day the second installment thereof becomes due, as provided by
law, in the event the taxpayer elects to pay taxes in two equal semiannual
installments.
Sec. 22. Section 77-1701, Revised Statutes Supplement, 2025, is amended to
read:
77-1701 (1) The county treasurer shall be ex officio county collector of
all taxes levied within the county. The county board shall designate a county
official to mail or otherwise deliver a statement of the amount of taxes due
and a notice that special assessments are due, to the last-known address of the
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person, firm, association, or corporation against whom such taxes or special
assessments are assessed or to the lending institution or other party
responsible for paying such taxes or special assessments. Such statement shall
clearly indicate, for each applicable county, city, and village political
subdivision, the amount of property taxes due to fund any and all public safety
services as defined in section 13-320, county attorneys, and public defenders,
regardless of whether such amount is taken as an exception to the political
subdivision's property tax request authority under section 13-3404. Such
statement shall also clearly indicate, for each political subdivision, the levy
rate and the amount of taxes due as the result of principal or interest
payments on bonds issued by the political subdivision and shall show such rate
and amount separate from any other levy. When taxes on real property are
delinquent for a prior year, the county treasurer shall indicate this
information on the current year tax statement in bold letters. The information
provided shall inform the taxpayer that delinquent taxes and interest are due
for the prior year or years and shall indicate the specific year or years for
which such taxes and interest remain unpaid. The language shall read "Back
Taxes and Interest Due For", followed by numbers to indicate each year for
which back taxes and interest are due and a statement indicating that failure
to pay the back taxes and interest may result in the loss of the real property.
Failure to receive such statement or notice shall not relieve the taxpayer from
any liability to pay such taxes or special assessments and any interest or
penalties accrued thereon. In any county in which a city of the metropolitan
class is located, all statements of taxes shall also include notice that
special assessments for cutting weeds, removing litter, and demolishing
buildings are due.
(2) Notice that special assessments are due shall not be required for
special assessments levied by sanitary and improvement districts organized
under Chapter 31, article 7, except that such notice may be provided by the
county at the discretion of the county board or by the sanitary and improvement
district with the approval of the county board.
(3) A statement of the amount of taxes due and a notice that special
assessments are due shall not be required to be mailed or otherwise delivered
pursuant to subsection (1) of this section if the total amount of the taxes and
special assessments due is less than two dollars. Failure to receive the
statement or notice shall not relieve the taxpayer from any liability to pay
the taxes or special assessments but shall relieve the taxpayer from any
liability for interest or penalties. Taxes and special assessments of less than
two dollars shall be added to the amount of taxes and special assessments due
in subsequent years and shall not be considered delinquent until the total
amount is two dollars or more.
Sec. 23. Section 77-1739, Reissue Revised Statutes of Nebraska, is amended
to read:
77-1739 All personal property taxes or real estate taxes levied on a
mobile home, cabin trailer, manufactured home, or similar property assessed and
taxed as improvements to leased land of any taxpayer that are , delinquent for
more than ten years , shall be canceled upon the payment of the principal of
such taxes, without interest, if all other taxes of such taxpayer in that
county, due subsequent thereto, have been paid in full.
Sec. 24. Section 77-1862, Reissue Revised Statutes of Nebraska, is amended
to read:
77-1862 (1) Any and all taxes and special assessments, together with
interest, penalty, and costs, levied upon any real property, and any lien
created thereby in this state and due to this state or to any county or other
political subdivision thereof, becoming delinquent in the calendar year 1943 or
any prior year, are hereby released and extinguished forever.
(2) Any and all taxes and special assessments, together with interest,
penalty, and costs, levied upon any real property, except mobile homes, cabin
trailers, manufactured homes, or similar property assessed and taxed as
improvements to leased land, and any lien created thereby in this state and due
to this state or to any county or other political subdivision thereof, becoming
delinquent in the calendar year 1944, or any subsequent year, are hereby
released and extinguished forever upon the expiration of fifteen years after
the date upon which the tax or special assessment became or shall become
delinquent.
Sec. 25. Section 77-2703, Revised Statutes Supplement, 2025, is amended to
read:
77-2703 (1) There is hereby imposed a tax at the rate provided in section
77-2701.02 upon the gross receipts from all sales of tangible personal property
sold at retail in this state; the gross receipts of every person engaged as a
public utility, as a community antenna television service operator, or as a
satellite service operator, any person involved in the connecting and
installing of the services defined in subdivision (2)(a), (b), (d), or (e) of
section 77-2701.16, or every person engaged as a retailer of intellectual or
entertainment properties referred to in subsection (3) of section 77-2701.16;
the gross receipts from the sale of admissions in this state; the gross
receipts from the sale of warranties, guarantees, service agreements, or
maintenance agreements when the items covered are subject to tax under this
section; beginning January 1, 2008, the gross receipts from the sale of bundled
transactions when one or more of the products included in the bundle are
taxable; the gross receipts from the provision of services defined in
subsection (4) of section 77-2701.16; and the gross receipts from the sale of
products delivered electronically as described in subsection (9) of section
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77-2701.16. Except as provided in section 77-2701.03, when there is a sale, the
tax shall be imposed at the rate in effect at the time the gross receipts are
realized under the accounting basis used by the retailer to maintain his or her
books and records.
(a) The tax imposed by this section shall be collected by the retailer
from the consumer. It shall constitute a part of the purchase price and until
collected shall be a debt from the consumer to the retailer and shall be
recoverable at law in the same manner as other debts. The tax required to be
collected by the retailer from the consumer constitutes a debt owed by the
retailer to this state.
(b) It is unlawful for any retailer to advertise, hold out, or state to
the public or to any customer, directly or indirectly, that the tax or part
thereof will be assumed or absorbed by the retailer, that it will not be added
to the selling, renting, or leasing price of the property sold, rented, or
leased, or that, if added, it or any part thereof will be refunded. The
provisions of this subdivision shall not apply to a public utility.
(c) The tax required to be collected by the retailer from the purchaser,
unless otherwise provided by statute or by rule and regulation of the Tax
Commissioner, shall be displayed separately from the list price, the price
advertised in the premises, the marked price, or other price on the sales check
or other proof of sales, rentals, or leases.
(d) For the purpose of more efficiently securing the payment, collection,
and accounting for the sales tax and for the convenience of the retailer in
collecting the sales tax, it shall be the duty of the Tax Commissioner to
provide a schedule or schedules of the amounts to be collected from the
consumer or user to effectuate the computation and collection of the tax
imposed by the Nebraska Revenue Act of 1967. Such schedule or schedules shall
provide that the tax shall be collected from the consumer or user uniformly on
sales according to brackets based on sales prices of the item or items.
Retailers may compute the tax due on any transaction on an item or an invoice
basis. The rounding rule provided in section 77-3,117 applies.
(e) The use of tokens or stamps for the purpose of collecting or enforcing
the collection of the taxes imposed in the Nebraska Revenue Act of 1967 or for
any other purpose in connection with such taxes is prohibited.
(f) For the purpose of the proper administration of the provisions of the
Nebraska Revenue Act of 1967 and to prevent evasion of the retail sales tax, it
shall be presumed that all gross receipts are subject to the tax until the
contrary is established. The burden of proving that a sale of property is not a
sale at retail is upon the person who makes the sale unless he or she takes
from the purchaser (i) a resale certificate to the effect that the property is
purchased for the purpose of reselling, leasing, or renting it, (ii) an
exemption certificate pursuant to subsection (7) of section 77-2705, or (iii) a
direct payment permit pursuant to sections 77-2705.01 to 77-2705.03. Receipt of
a resale certificate, exemption certificate, or direct payment permit shall be
conclusive proof for the seller that the sale was made for resale or was exempt
or that the tax will be paid directly to the state.
(g) In the rental or lease of automobiles, trucks, trailers, semitrailers,
and truck-tractors as defined in the Motor Vehicle Registration Act, the tax
shall be collected by the lessor on the rental or lease price, except as
otherwise provided within this section.
(h) In the rental or lease of automobiles, trucks, trailers, semitrailers,
and truck-tractors as defined in the act, for periods of one year or more, the
lessor may elect not to collect and remit the sales tax on the gross receipts
and instead pay a sales tax on the cost of such vehicle. If such election is
made, it shall be made pursuant to the following conditions:
(i) Notice of the desire to make such election shall be filed with the Tax
Commissioner and shall not become effective until the Tax Commissioner is
satisfied that the taxpayer has complied with all conditions of this subsection
and all rules and regulations of the Tax Commissioner;
(ii) Such election when made shall continue in force and effect for a
period of not less than two years and thereafter until such time as the lessor
elects to terminate the election;
(iii) When such election is made, it shall apply to all vehicles of the
lessor rented or leased for periods of one year or more except vehicles to be
leased to common or contract carriers who provide to the lessor a valid common
or contract carrier exemption certificate. If the lessor rents or leases other
vehicles for periods of less than one year, such lessor shall maintain his or
her books and records and his or her accounting procedure as the Tax
Commissioner prescribes; and
(iv) The Tax Commissioner by rule and regulation shall prescribe the
contents and form of the notice of election, a procedure for the determination
of the tax base of vehicles which are under an existing lease at the time such
election becomes effective, the method and manner for terminating such
election, and such other rules and regulations as may be necessary for the
proper administration of this subdivision.
(i) The tax imposed by this section on the sales of motor vehicles,
semitrailers, and trailers as defined in sections 60-339, 60-348, and 60-354
shall be the liability of the purchaser and, with the exception of motor
vehicles, semitrailers, and trailers registered pursuant to section 60-3,198,
the tax shall be collected by the county treasurer as provided in the Motor
Vehicle Registration Act or by an approved licensed dealer participating in the
electronic dealer services system pursuant to section 60-1507 at the time the
purchaser makes application for the registration of the motor vehicle,
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semitrailer, or trailer for operation upon the highways of this state. The tax
imposed by this section on motor vehicles, semitrailers, and trailers
registered pursuant to section 60-3,198 shall be collected by the Department of
Motor Vehicles at the time the purchaser makes application for the registration
of the motor vehicle, semitrailer, or trailer for operation upon the highways
of this state. At the time of the sale of any motor vehicle, semitrailer, or
trailer, the seller shall (i) state on the sales invoice the dollar amount of
the tax imposed under this section and (ii) furnish to the purchaser a
certified statement of the transaction, in such form as the Tax Commissioner
prescribes, setting forth as a minimum the total sales price, the allowance for
any trade-in, and the difference between the two. The sales tax due shall be
computed on the difference between the total sales price and the allowance for
any trade-in as disclosed by such certified statement. Any seller who willfully
understates the amount upon which the sales tax is due shall be subject to a
penalty of one thousand dollars. A copy of such certified statement shall also
be furnished to the Tax Commissioner. Any seller who fails or refuses to
furnish such certified statement shall be guilty of a misdemeanor and shall,
upon conviction thereof, be punished by a fine of not less than twenty-five
dollars nor more than one hundred dollars. If the purchaser does not register
such motor vehicle, semitrailer, or trailer for operation on the highways of
this state within thirty days of the purchase thereof, the tax imposed by this
section shall immediately thereafter be paid by the purchaser to the county
treasurer or the Department of Motor Vehicles. If the tax is not paid on or
before the thirtieth day after its purchase, the county treasurer or Department
of Motor Vehicles shall also collect from the purchaser interest from the
thirtieth day through the date of payment and sales tax penalties as provided
in the Nebraska Revenue Act of 1967. The county treasurer or Department of
Motor Vehicles shall report and remit the tax so collected to the Tax
Commissioner by the fifteenth day of the following month. The county treasurer,
for his or her collection fee, shall deduct and withhold, from all amounts
required to be collected under this subsection, the collection fee permitted to
be deducted by any retailer collecting the sales tax, all of which shall be
deposited in the county general fund, plus an additional amount equal to one-
half of one percent of all amounts in excess of six thousand dollars remitted
each month. Prior to January 1, 2023, fifty percent of such additional amount
shall be deposited in the county general fund and fifty percent of such
additional amount shall be deposited in the county road fund. On and after
January 1, 2023, seventy-five percent of such additional amount shall be
deposited in the county general fund and twenty-five percent of such additional
amount shall be deposited in the county road fund. In any county with a
population of one hundred fifty thousand inhabitants or more, the county
treasurer shall remit one dollar of his or her collection fee for each of the
first five thousand motor vehicles, semitrailers, or trailers registered with
such county treasurer on or after January 1, 2020, to the State Treasurer for
credit to the Department of Revenue Enforcement Fund. The Department of Motor
Vehicles, for its collection fee, shall deduct, withhold, and deposit in the
Motor Carrier Division Cash Fund the collection fee permitted to be deducted by
any retailer collecting the sales tax. The collection fee for the county
treasurer or the Department of Motor Vehicles shall be forfeited if the county
treasurer or department violates any rule or regulation pertaining to the
collection of the use tax.
(j)(i) The tax imposed by this section on the sale of a motorboat as
defined in section 37-1204 shall be the liability of the purchaser. The tax
shall be collected by the county treasurer at the time the purchaser makes
application for the registration of the motorboat. At the time of the sale of a
motorboat, the seller shall (A) state on the sales invoice the dollar amount of
the tax imposed under this section and (B) furnish to the purchaser a certified
statement of the transaction, in such form as the Tax Commissioner prescribes,
setting forth as a minimum the total sales price, the allowance for any trade-
in, and the difference between the two. The sales tax due shall be computed on
the difference between the total sales price and the allowance for any trade-in
as disclosed by such certified statement. Any seller who willfully understates
the amount upon which the sales tax is due shall be subject to a penalty of one
thousand dollars. A copy of such certified statement shall also be furnished to
the Tax Commissioner. Any seller who fails or refuses to furnish such certified
statement shall be guilty of a misdemeanor and shall, upon conviction thereof,
be punished by a fine of not less than twenty-five dollars nor more than one
hundred dollars. If the purchaser does not register such motorboat within
thirty days of the purchase thereof, the tax imposed by this section shall
immediately thereafter be paid by the purchaser to the county treasurer. If the
tax is not paid on or before the thirtieth day after its purchase, the county
treasurer shall also collect from the purchaser interest from the thirtieth day
through the date of payment and sales tax penalties as provided in the Nebraska
Revenue Act of 1967. The county treasurer shall report and remit the tax so
collected to the Tax Commissioner by the fifteenth day of the following month.
The county treasurer, for his or her collection fee, shall deduct and withhold
for the use of the county general fund, from all amounts required to be
collected under this subsection, the collection fee permitted to be deducted by
any retailer collecting the sales tax. The collection fee shall be forfeited if
the county treasurer violates any rule or regulation pertaining to the
collection of the use tax.
(ii) In the rental or lease of motorboats, the tax shall be collected by
the lessor on the rental or lease price.
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(k)(i) The tax imposed by this section on the sale of an all-terrain
vehicle as defined in section 60-103 or a utility-type vehicle as defined in
section 60-135.01 shall be the liability of the purchaser. The tax shall be
collected by the county treasurer or by an approved licensed dealer
participating in the electronic dealer services system pursuant to section
60-1507 at the time the purchaser makes application for the certificate of
title for the all-terrain vehicle or utility-type vehicle. At the time of the
sale of an all-terrain vehicle or a utility-type vehicle, the seller shall (A)
state on the sales invoice the dollar amount of the tax imposed under this
section and (B) furnish to the purchaser a certified statement of the
transaction, in such form as the Tax Commissioner prescribes, setting forth as
a minimum the total sales price, the allowance for any trade-in, and the
difference between the two. The sales tax due shall be computed on the
difference between the total sales price and the allowance for any trade-in as
disclosed by such certified statement. Any seller who willfully understates the
amount upon which the sales tax is due shall be subject to a penalty of one
thousand dollars. A copy of such certified statement shall also be furnished to
the Tax Commissioner. Any seller who fails or refuses to furnish such certified
statement shall be guilty of a misdemeanor and shall, upon conviction thereof,
be punished by a fine of not less than twenty-five dollars nor more than one
hundred dollars. If the purchaser does not obtain a certificate of title for
such all-terrain vehicle or utility-type vehicle within thirty days of the
purchase thereof, the tax imposed by this section shall immediately thereafter
be paid by the purchaser to the county treasurer. If the tax is not paid on or
before the thirtieth day after its purchase, the county treasurer shall also
collect from the purchaser interest from the thirtieth day through the date of
payment and sales tax penalties as provided in the Nebraska Revenue Act of
1967. The county treasurer shall report and remit the tax so collected to the
Tax Commissioner by the fifteenth day of the following month. The county
treasurer, for his or her collection fee, shall deduct and withhold for the use
of the county general fund, from all amounts required to be collected under
this subsection, the collection fee permitted to be deducted by any retailer
collecting the sales tax. The collection fee shall be forfeited if the county
treasurer violates any rule or regulation pertaining to the collection of the
use tax.
(ii) In the rental or lease of an all-terrain vehicle or a utility-type
vehicle, the tax shall be collected by the lessor on the rental or lease price.
(iii) County treasurers are appointed as sales and use tax collectors for
all sales of all-terrain vehicles or utility-type vehicles made outside of this
state to purchasers or users of all-terrain vehicles or utility-type vehicles
which are required to have a certificate of title in this state. The county
treasurer shall collect the applicable use tax from the purchaser of an all-
terrain vehicle or a utility-type vehicle purchased outside of this state at
the time application for a certificate of title is made. The full use tax on
the purchase price shall be collected by the county treasurer if a sales or
occupation tax was not paid by the purchaser in the state of purchase. If a
sales or occupation tax was lawfully paid in the state of purchase at a rate
less than the tax imposed in this state, use tax must be collected on the
difference as a condition for obtaining a certificate of title in this state.
(l) The Tax Commissioner shall adopt and promulgate necessary rules and
regulations for determining the amount subject to the taxes imposed by this
section so as to insure that the full amount of any applicable tax is paid in
cases in which a sale is made of which a part is subject to the taxes imposed
by this section and a part of which is not so subject and a separate accounting
is not practical or economical.
(2) A use tax is hereby imposed on the storage, use, or other consumption
in this state of property purchased, leased, or rented from any retailer and on
any transaction the gross receipts of which are subject to tax under subsection
(1) of this section on or after June 1, 1967, for storage, use, or other
consumption in this state at the rate set as provided in subsection (1) of this
section on the sales price of the property or, in the case of leases or
rentals, of the lease or rental prices.
(a) Every person storing, using, or otherwise consuming in this state
property purchased from a retailer or leased or rented from another person for
such purpose shall be liable for the use tax at the rate in effect when his or
her liability for the use tax becomes certain under the accounting basis used
to maintain his or her books and records. His or her liability shall not be
extinguished until the use tax has been paid to this state, except that a
receipt from a retailer engaged in business in this state or from a retailer
who is authorized by the Tax Commissioner, under such rules and regulations as
he or she may prescribe, to collect the sales tax and who is, for the purposes
of the Nebraska Revenue Act of 1967 relating to the sales tax, regarded as a
retailer engaged in business in this state, which receipt is given to the
purchaser pursuant to subdivision (b) of this subsection, shall be sufficient
to relieve the purchaser from further liability for the tax to which the
receipt refers.
(b) Every retailer engaged in business in this state and selling, leasing,
or renting property for storage, use, or other consumption in this state shall,
at the time of making any sale, collect any tax which may be due from the
purchaser and shall give to the purchaser, upon request, a receipt therefor in
the manner and form prescribed by the Tax Commissioner.
(c) The Tax Commissioner, in order to facilitate the proper administration
of the use tax, may designate such person or persons as he or she may deem
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necessary to be use tax collectors and delegate to such persons such authority
as is necessary to collect any use tax which is due and payable to the State of
Nebraska. The Tax Commissioner may require of all persons so designated a
surety bond in favor of the State of Nebraska to insure against any
misappropriation of state funds so collected. The Tax Commissioner may require
any tax official, city, county, or state, to collect the use tax on behalf of
the state. All persons designated to or required to collect the use tax shall
account for such collections in the manner prescribed by the Tax Commissioner.
Nothing in this subdivision shall be so construed as to prevent the Tax
Commissioner or his or her employees from collecting any use taxes due and
payable to the State of Nebraska.
(d) All persons designated to collect the use tax and all persons required
to collect the use tax shall forward the total of such collections to the Tax
Commissioner at such time and in such manner as the Tax Commissioner may
prescribe. Such collectors of the use tax shall deduct and withhold from the
amount of taxes collected two and one-half percent of the first three thousand
dollars remitted each month as reimbursement for the cost of collecting the
tax. Any such deduction shall be forfeited to the State of Nebraska if such
collector violates any rule, regulation, or directive of the Tax Commissioner.
(e) For the purpose of the proper administration of the Nebraska Revenue
Act of 1967 and to prevent evasion of the use tax, it shall be presumed that
property sold, leased, or rented by any person for delivery in this state is
sold, leased, or rented for storage, use, or other consumption in this state
until the contrary is established. The burden of proving the contrary is upon
the person who purchases, leases, or rents the property.
(f) For the purpose of the proper administration of the Nebraska Revenue
Act of 1967 and to prevent evasion of the use tax, for the sale of property to
an advertising agency which purchases the property as an agent for a disclosed
or undisclosed principal, the advertising agency is and remains liable for the
sales and use tax on the purchase the same as if the principal had made the
purchase directly.
Sec. 26. Section 77-3706, Reissue Revised Statutes of Nebraska, is amended
to read:
77-3706 (1) No later than January 15 of each year, the The owner, lessee,
or manager of land, upon which is parked or located a mobile home, shall report
the following for each mobile home that is located on such land:
(a) The by January 15 of each year to the county assessor, upon forms sent
by the county assessor, in the county in which such land is located all mobile
homes located thereon as of January 1 of each year, the year, make, model, and
size of each mobile home; ,
(b) The the name and , post office address of the owner or occupant of the
mobile home; thereof, and
(c) The the date the mobile home was first parked or located on such land.
(2)(a) The report required by this section shall be submitted to the
county assessor in the county where such land is located.
(b) Such county assessor shall provide the forms necessary to complete the
report.
(3) Failure to make any report required by this section shall result in
cancellation of the permit issued and forfeiture of the fee paid pursuant to
section 77-3707.
Sec. 27. Section 77-3707, Reissue Revised Statutes of Nebraska, is amended
to read:
77-3707 (1) Every owner, lessee, or manager of land upon which are located
or to be located two or more mobile homes shall obtain an annual a permit for
the location of such mobile homes. A completed application for such permit
shall be submitted to the county treasurer. Upon the receipt of such completed
application, the county treasurer shall issue such permit to the applicant.
therefor from the county treasurer upon payment of an annual fee of five
dollars which shall be deposited in the county general fund.
(2) Such annual permit shall be renewed during January of each year.
(3) Application for initial issuance and every renewal of such permit
shall be made on forms prescribed and furnished by the Tax Commissioner.
(4) If the applicant is an individual, the application for a permit shall
include the applicant's social security number.
Sec. 28. Section 77-5027, Reissue Revised Statutes of Nebraska, is amended
to read:
77-5027 (1) The commission shall, pursuant to section 77-5026, raise or
lower the valuation of any class or subclass of real property in a county when
it is necessary to achieve equalization.
(2)(a) Except as provided in subdivision (b) of this subsection, on (2) On
or before nineteen days following the final filing due date for the abstract of
assessment for real property pursuant to section 77-1514, the Property Tax
Administrator shall prepare and deliver to the commission and to each county
assessor his or her annual reports and opinions.
(b) For Beginning January 1, 2014, for any county with a population of at
least one hundred fifty thousand inhabitants according to the most recent
federal decennial census, such the reports or opinions shall be prepared and
delivered on or before fifteen days following such final filing due date.
(3) The annual reports and opinions of the Property Tax Administrator
shall contain statistical and narrative reports informing the commission of the
level of value and the quality of assessment of the classes and subclasses of
real property within the county and a certification of the opinion of the
Property Tax Administrator regarding the level of value and quality of
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assessment of the classes and subclasses of real property in the county.
(4) In addition to an opinion of level of value and quality of assessment
in the county, the Property Tax Administrator may make nonbinding
recommendations for consideration by the commission.
(5) The Property Tax Administrator shall employ the methods specified in
section 77-112, the comprehensive assessment ratio study specified in section
77-1327, other statistical studies, and an analysis of the assessment practices
employed by the county assessor. If necessary to determine the level of value
and quality of assessment in a county, the Property Tax Administrator may use
sales of comparable real property in market areas similar to the county or area
in question or from another county as indicators of the level of value and the
quality of assessment in a county. The Property Tax Administrator may use any
other relevant information in providing the annual reports and opinions to the
commission.
Sec. 29. Original sections 23-3201, 69-2303, 69-2308, 76-14,109, 77-123,
77-421, 77-1303, 77-1311, 77-1315, 77-1315.01, 77-1318, 77-1507, 77-1739,
77-1862, 77-3706, 77-3707, and 77-5027, Reissue Revised Statutes of Nebraska,
sections 60-149, 69-2302, 77-1311.03, 77-1502, and 77-1514, Revised Statutes
Cumulative Supplement, 2024, and sections 60-166, 77-1301, 77-1613, 77-1701,
and 77-2703, Revised Statutes Supplement, 2025, are repealed.
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