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2025 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-6702 - Terms, defined.

Universal Citation:
NE Code § 77-6702 (2025)
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77-6702. Terms, defined.

For purposes of the Nebraska Property Tax Incentive Act:

(1) Community college taxes means property taxes levied on real property in this state by a community college area, excluding the following:

(a) Any property taxes levied for bonded indebtedness;

(b) Any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444; and

(c) Any property taxes that, as of the time of payment, were delinquent for five years or more;

(2) Department means the Department of Revenue;

(3) Eligible taxpayer means any individual, corporation, partnership, limited liability company, trust, estate, or other entity that pays school district taxes or community college taxes during a taxable year; and

(4) School district taxes means property taxes levied on real property in this state by a school district or multiple-district school system, excluding the following:

(a) Any property taxes levied for bonded indebtedness;

(b) Any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444; and

(c) Any property taxes that, as of the time of payment, were delinquent for five years or more.

Source

  • Laws 2020, LB1107, § 112;
  • Laws 2022, LB873, § 5;
  • Laws 2023, LB243, § 17;
  • Laws 2023, LB727, § 98;
  • Laws 2024, First Spec. Sess., LB34, § 27.

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