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2025 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-217 - Recreational trail easement; qualifications for property tax exemption.

Universal Citation:
NE Code § 77-217 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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77-217. Recreational trail easement; qualifications for property tax exemption.

To qualify for the property tax exemption, the easement shall:

(1) Be perpetual and recorded with the appropriate county register of deeds;

(2) Provide public access and connect to existing or planned regional trails or significant local attractions, such as parks, waterways, cultural sites, or residential areas; and

(3) Be held by an eligible holder, including nonprofit organizations that demonstrate:

(a) A primary mission of promoting public access, health, and wellness through recreational land use;

(b) A commitment to environmental conservation and land stewardship; and

(c) Capacity to oversee and manage trail easements independently or through partnerships with accredited entities, ensuring compliance with public access goals.

Source

  • Laws 2025, LB647, ยง 5.
  • Operative Date: January 1, 2026

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