Platte River Crane Trust v. Hall County Board of EqualizationAnnotate this Case
At issue was whether the Platte River Whooping Crane Maintenance Trust, Inc. ("Crane Trust") was a charitable organization within the meaning of Neb. Rev. Stat. 77-202(1)(d).
The Crane Trust sought a property tax exemption for six parcels of land ("subject properties") for tax year 2015. The Hall County Board of Equalization denied the application for a property tax exemption for the subject properties without giving an explanation. The Nebraska Tax Equalization and Review Commission ("TERC") affirmed the Board’s decision. The Supreme Court reversed, holding that the subject properties met the requirements for a charitable tax exemption under section 77-202(1)(d).