Nebraska § 77-202.05 - Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents.
Full text of Nebraska Revised Statutes of Nebraska § 77-202.05 — Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents., with citation guidance and answers to common questions.
§ 77-202.05. Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents.
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:
(1) Name of owner or owners of the property, and if a corporation, the names of the officers and directors, and place of incorporation;
(2) Legal description of real property and a general description as to class and use of all tangible personal property;
(3) The precise statutory provision under which exempt status for such property is claimed;
(4) An estimated valuation for the property; and
(5) For applications for tax-exempt status for property described in subdivision (1)(f) of section 77-202:
(a) Proof of the recorded easement; and
(b) Certification from the eligible holder, as defined in section 77-215, confirming compliance with public access and connectivity requirements.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-202.05
What does Revised Statutes of Nebraska § 77-202.05 cover?
Section 77-202.05 ("Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents.") 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 § 77-202.05?
A common citation format is "Revised Statutes of Nebraska § 77-202.05" (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 § 77-202.05 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.