Neb. Rev. Stat. § 77-217: Recreational trail easement; qualifications for property tax exemption.

To qualify for the property tax exemption, the easement shall:

(1) Be perpetual and recorded with the appropriate county register of deeds;

(2) Provide public access and connect to existing or planned regional trails or significant local attractions, such as parks, waterways, cultural sites, or residential areas; and

(3) Be held by an eligible holder, including nonprofit organizations that demonstrate:

(a) A primary mission of promoting public access, health, and wellness through recreational land use;

(b) A commitment to environmental conservation and land stewardship; and

(c) Capacity to oversee and manage trail easements independently or through partnerships with accredited entities, ensuring compliance with public access goals.