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Nebraska Rev. Stat.
2025 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-216 - Recreational trail easement; taxpayer; apply for property tax exemption.
Universal Citation:
NE Code § 77-216 (2025)
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77-216. Recreational trail easement; taxpayer; apply for property tax exemption.
(1) A taxpayer who encumbers their property with a perpetual recreational trail easement may apply for a property tax exemption for the portion of the property which has been encumbered with the easement as provided in section 77-202.01. The forms for such applications shall be prescribed as provided in section 77-202.05.
(2) Upon approval of the application for the exemption, the portion of the property encumbered with a perpetual recreational trail easement shall remain exempt from property taxes without requiring reapplication for the exemption until the property is no longer encumbered with a perpetual recreational trail easement.
Source
- Laws 2025, LB647, ยง 4.
- Operative Date: January 1, 2026
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