Government and Permissive Tax Exemptions
All property in the State of Nebraska is subject to property tax, unless an exemption is mandated or permitted by the Nebraska Constitution or by legislation. Government-owned property used for a public purpose is exempt. If the government-owned property is not used for public purpose, it may be considered taxable. Permissive exemptions are allowed for certain categories:
- Property owned by and used exclusively for agricultural and horticultural societies; and
- Property owned by educational, religious, charitable, or cemetery organizations, or any organization for the exclusive benefit of any such educational, religious, charitable, or cemetery purposes, and used exclusively for those purposes.
Permissive exemption(s) require an application to be filed by the party seeking an exemption that must show that the property is eligible for the exemption. To apply for an exemption, file either the Exemption Application, Form 451 or the Statement of Reaffirmation of Tax Exemption, Form 451A application by December 31 for an exemption in the following year. Exemptions may be allowed based on the inherent nature of the property, the ownership of the property, the use of the property, or a combination of these factors.
For those properties located in Sarpy County that are currently receiving permissive exemption(s), they should expect to receive a preprinted renewal application annually via the mail. This form must be completed in its entirety and returned to the Sarpy County Assessor on or before December 31.
- Nebraska Revised Statutes, Chapter 77 Revenue and Taxation
- Nebraska Administrative Code 350, Chapter 15 – Property Owned by the State and Governmental Subdivisions Regulations, Nebraska Department of Revenue
- Nebraska Administrative Code 350, Chapter 40 – Property Tax Exemptions Regulations, Nebraska Department of Revenue
- Government and Permissive Tax Exemptions Property Assessment Information Guide - August 2021
- Form 451, Exemption Application
- Form 451A, Statement of Reaffirmation of Tax Exemption @(Model.BulletStyle == CivicPlus.Entities.Modules.Layout.Enums.BulletStyle.Decimal ? "ol" : "ul")>