{"data":{"id":"us-ne/neb.-rev.-stat.-77-202.05","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-202.05","heading":"Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents.","body":"The Tax Commissioner shall prescribe forms for distribution to the county assessors on which persons, corporations, and organizations may apply for tax-exempt status for real or tangible personal property. The forms shall include the following information:\n(1) Name of owner or owners of the property, and if a corporation, the names of the officers and directors, and place of incorporation;\n(2) Legal description of real property and a general description as to class and use of all tangible personal property;\n(3) The precise statutory provision under which exempt status for such property is claimed;\n(4) An estimated valuation for the property; and\n(5) For applications for tax-exempt status for property described in subdivision (1)(f) of section 77-202:\n(a) Proof of the recorded easement; and\n(b) Certification from the eligible holder, as defined in section 77-215, confirming compliance with public access and connectivity requirements.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-202.05","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"1db764c0e90543450016f692975ec55c9f563fa92cf59ad60a431c280d3ee985","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-202.04","next":"us-ne/neb.-rev.-stat.-77-202.06"},"notice":"GroundRules: Original legal text. Not legal advice."}