{"data":{"id":"us-ne/neb.-rev.-stat.-77-217","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-217","heading":"Recreational trail easement; qualifications for property tax exemption.","body":"To qualify for the property tax exemption, the easement shall:\n(1) Be perpetual and recorded with the appropriate county register of deeds;\n(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\n(3) Be held by an eligible holder, including nonprofit organizations that demonstrate:\n(a) A primary mission of promoting public access, health, and wellness through recreational land use;\n(b) A commitment to environmental conservation and land stewardship; and\n(c) Capacity to oversee and manage trail easements independently or through partnerships with accredited entities, ensuring compliance with public access goals.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-217","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"d71a70e02e03b8a203878cb226e6cea64d1e541c0fb7b829b18e06fbc056bb37","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-216","next":"us-ne/neb.-rev.-stat.-77-218"},"notice":"GroundRules: Original legal text. Not legal advice."}