Nebraska § 77-1308 - Damaged real property; property owner; file report; form; county assessor; county board of equalization; duties.
Full text of Nebraska Revised Statutes of Nebraska § 77-1308 — Damaged real property; property owner; file report; form; county assessor; county board of equalization; duties., with citation guidance and answers to common questions.
§ 77-1308. Damaged real property; property owner; file report; form; county assessor; county board of equalization; duties.
(1) If real property suffers significant property damage prior to July 1 of the current assessment year, the property owner shall file a report of the damaged real property with the county clerk of the county in which the property is located on or before July 15 of the current assessment year. The report of damaged real property shall be made on a form prescribed by the Tax Commissioner.
(2) If the damaged real property was a mobile home that was moved pursuant to section 77-3708 and required to pay an accelerated tax pursuant to section 77-1725.01, the property owner shall report the damaged real property on or before July 15 in the same manner as other real property. The property owner may make a request for refund of the accelerated tax paid pursuant to section 77-1734.01 for any portion of value reduced by the county board of equalization pursuant to section 77-1309.
(3) The county assessor shall inspect and review all properties for which a report has been filed under this section and shall submit a comprehensive report of all such properties to the county board of equalization on or before July 20 of the current assessment year. The county assessor's report shall be made on a form prescribed by the Tax Commissioner and shall include all reports filed under this section by property owners. The county board of equalization shall consider any report received from the county assessor pursuant to this section, and the assessment of such property shall be made by the county board of equalization in accordance with section 77-1309. After county board of equalization action pursuant to section 77-1309, the county assessor shall correct the current year's assessment roll as provided in section 77-1613.02.
A board of equalization is not required to accept, without consideration, the position of a property owner that its property was destroyed by a calamity or accept a property owner's revised property value. Inland Ins. Co. v. Lancaster Cty. Bd. of Equal., 316 Neb. 143, 3 N.W.3d 354 (2024).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-1308
What does Revised Statutes of Nebraska § 77-1308 cover?
Section 77-1308 ("Damaged real property; property owner; file report; form; county assessor; county board of equalization; duties.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 77-1308?
A common citation format is "Revised Statutes of Nebraska § 77-1308" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 77-1308 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.