{"data":{"id":"us-ne/neb.-rev.-stat.-77-216","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-216","heading":"Recreational trail easement; taxpayer; apply for property tax exemption.","body":"(1) A taxpayer who encumbers their property with a perpetual recreational trail easement may apply for a property tax exemption for the portion of the property which has been encumbered with the easement as provided in section 77-202.01. The forms for such applications shall be prescribed as provided in section 77-202.05.\n(2) Upon approval of the application for the exemption, the portion of the property encumbered with a perpetual recreational trail easement shall remain exempt from property taxes without requiring reapplication for the exemption until the property is no longer encumbered with a perpetual recreational trail easement.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-216","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"bbbfd0f54baf4ef33164e6da5130fcb1dfc4064d12f73678637150f64300a036","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-215","next":"us-ne/neb.-rev.-stat.-77-217"},"notice":"GroundRules: Original legal text. Not legal advice."}