LB63 LB63
2021 2021
LEGISLATIVE BILL 63
Approved by the Governor May 5, 2021
Introduced by Lindstrom, 18.
A BILL FOR AN ACT relating to property taxes; to amend sections 77-202.01 and
77-202.09, Reissue Revised Statutes of Nebraska; to change certain deadlines relating to certain property tax exemptions; and to repeal the original sections.
Be it enacted by the people of the State of Nebraska,
Section 1. Section 77-202.01, Reissue Revised Statutes of Nebraska, is amended to read:
77-202.01 (1) Any organization or society seeking a tax exemption provided in subdivisions (1)(c) and (d) of section 77-202 for any real or tangible personal property, except real property used for cemetery purposes, shall apply for exemption to the county assessor on or before December 31 of the year preceding the year for which the exemption is sought on forms prescribed by the Tax Commissioner. The county assessor shall examine the application and recommend either taxable or exempt for the real property or tangible personal property to the county board of equalization on or before March February 1
following. Notice that a list of the applications from organizations seeking tax exemption, descriptions of the property, and recommendations of the county assessor are available in the county assessor's office shall be published in a newspaper of general circulation in the county at least ten days prior to
consideration of any application by the county board of equalization.
(2) Any organization or society which fails to file an exemption application on or before December 31 may apply on or before June 30 to the county assessor. The organization or society shall also file in writing a request with the county board of equalization for a waiver so that the county assessor may consider the application for exemption. The county board of
equalization shall grant the waiver upon a finding that good cause exists for the failure to make application on or before December 31. When the waiver is
granted, the county assessor shall examine the application and recommend either taxable or exempt for the real property or tangible personal property to the county board of equalization and shall assess a penalty against the property of
ten percent of the tax that would have been assessed had the waiver been denied or one hundred dollars, whichever is less, for each calendar month or fraction thereof for which the filing of the exemption application missed the December
31 deadline. The penalty shall be collected and distributed in the same manner as a tax on the property and interest shall be assessed at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date the tax would have been delinquent until paid. The penalty shall also become a lien in the same manner as a tax pursuant to
section 77-203.
Sec. 2. Section 77-202.09, Reissue Revised Statutes of Nebraska, is amended to read:
77-202.09 Any cemetery organization seeking a tax exemption for any real property used to maintain areas set apart for the interment of human dead shall apply for exemption to the county assessor on forms prescribed by the Tax Commissioner. An application for a tax exemption shall be made on or before December 31 of the year preceding the year for which the exemption is sought.
The county assessor shall examine the application and recommend either taxable or exempt to the county board of equalization on or before March February 1
following. If a cemetery organization seeks a tax exemption for any real or
tangible personal property acquired for or converted to exempt use on or after January 1, the organization shall make application for exemption on or before July 1. The procedure for reviewing the application shall be the same as for other exemptions pursuant to subdivisions (1)(c) and (d) of section 77-202. Any cemetery organization which fails to file on or before December 31 for exemption may apply on or before June 30 pursuant to subsection (2) of section
77-202.01, and the penalty and procedures specified in section 77-202.01 shall apply.
Sec. 3. Original sections 77-202.01 and 77-202.09, Reissue Revised Statutes of Nebraska, are repealed.
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Statutes affected:
Introduced: 77-202.01, 77-202.09
Final Reading: 77-202.01, 77-202.09
Slip Law: 77-202.01, 77-202.09