Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)

570 sections.

• 316-1-001 Nature of the Sales Tax
• 316-1-002 Use Tax
• 316-1-003 Non-Nexus Sellers
• 316-1-004 Permits
• 316-1-005 Retailers And Sellers
• 316-1-006 Retail Sale or Sale at Retail
• 316-1-007 Gross Receipts Defined
• 316-1-008 Records
• 316-1-009 Accounting Methods
• 316-1-010 The Sales And Use Tax Return
• 316-1-011 Bracket System for Adding and Collecting Sales Tax
• 316-1-012 Exemptions
• 316-1-013 Sale for Resale - Resale Certificate
• 316-1-014 Exempt Sale Certificate
• 316-1-015 Common and Contract Carriers (Multistate Operations) - Tax Deferral
• 316-1-016 Changes In Rate Of Tax
• 316-1-017 Contractors
• 316-1-018 Rent or Lease of Tangible Personal Property
• 316-1-019 Rental or Lease of Vehicles
• 316-1-020 Motor Vehicles
• 316-1-021 Motor Vehicles Used by the Manufacturer Before Sale
• 316-1-022 Occasional Sales
• 316-1-023 Component Parts - Manufacturing, Processing, and Fabrication
• 316-1-024 Discounts and Rebates
• 316-1-025 Returned Articles
• 316-1-026 Finance, Carrying, Service, and Interest Charges
• 316-1-027 Repossessions
• 316-1-028 Bad Debts
• 316-1-029 Trade-ins or Exchanges
• 316-1-030 Lay-Away and Will-Call Sales
• 316-1-031 Coin-Operated Machines
• 316-1-032 Leased Departments
• 316-1-033 Transient and Itinerant Sellers
• 316-1-034 Auction and Consignment Sales
• 316-1-035 Consumption of Untaxed Property
• 316-1-036 Donations, Prizes, and Promotional Give-Aways
• 316-1-037 Trading Stamps, Coupons, Certificates, Vouchers, Reimbursed Price Reductions, and Group Discounts
• 316-1-038 Financial Institutions
• 316-1-039 Promoting or Advertising That the Tax is Absorbed is Prohibited
• 316-1-040 Alcoholic Liquors Consumed on the Premises
• 316-1-041 Concessionaire Sales — Repealed
• 316-1-042 Bottle Clubs — Repealed
• 316-1-043 Containers
• 316-1-044 Admissions
• 316-1-045 Motion Picture Film, Videotape, and Programming
• 316-1-046 Hotels, Lodgings, and Accommodations
• 316-1-047 Barber and Beauty Shops
• 316-1-048 Laundries and Dry Cleaners
• 316-1-049 Linen and Clothing Suppliers
• 316-1-050 Medicines and Medical Equipment
• 316-1-051 Physicians and Dentists
• 316-1-052 Florists
• 316-1-053 Funeral Directors and Undertakers
• 316-1-054 Newspapers
• 316-1-055 Magazines and Journals
• 316-1-056 Advertising and Advertising Agencies
• 316-1-057 Printing And Related Industries
• 316-1-058 Photographers and Photostatic Materials
• 316-1-059 Tire Retreading, Recapping and Repairing
• 316-1-060 Seeds and Plants
• 316-1-061 Agricultural Chemicals
• 316-1-062 Animal Life
• 316-1-063 Feed, Water, Agricultural Chemicals, and Veterinary Medicines for Animal Life
• 316-1-064 Interstate Commerce
• 316-1-065 Telecommunications Services
• 316-1-066 Sewer and Water
• 316-1-067 Aircraft and Related Services
• 316-1-068 Railroads
• 316-1-069 Common And Contract Carriers
• 316-1-070 Presumption of Taxability
• 316-1-071 Credit for Tax Paid to Another State
• 316-1-072 United States Government and Federal Corporations
• 316-1-073 Discontinuation of Business
• 316-1-074 Warranties and Guarantees
• 316-1-075 Confidential Information
• 316-1-076 Jeopardy Determinations and Assessments
• 316-1-077 Combined Sales Tax Return
• 316-1-078 Veterinarians and Veterinary Medicines
• 316-1-079 Delivery Charges
• 316-1-080 Sales of Legal, Medical, and Commercial Documents and Records
• 316-1-081 Cable and Satellite Service
• 316-1-082 Labor Charges
• 316-1-083 Prepared Food and Beverage Service
• 316-1-084 Application for Refund - Air or Water Pollution Control Facility
• 316-1-085 Repealed
• 316-1-086 Repealed
• 316-1-087 Food or Food Ingredients
• 316-1-088 Computer Software
• 316-1-089 Energy Source Utility Exemption
• 316-1-090 Nonprofit Organizations
• 316-1-091 Religious Organizations
• 316-1-092 Educational Institutions
• 316-1-093 Governmental Units
• 316-1-094 Agricultural Machinery And Equipment
• 316-1-095 Molds, Dies, and Patterns
• 316-1-096 Motorboats
• 316-1-097 Direct Payment Permit
• 316-1-098 Building Cleaning and Maintenance
• 316-1-099 Motor Vehicle Services
• 316-1-100 Pest Control Services
• 316-1-101 Security and Detective Services
• 316-1-102 Animal Specialty Services
• 316-1-103 Recreational Vehicle Park Services
• 316-1-104 Repealed
• 316-1-105 Direct Mail
• 316-1-106 Not Yet Issued
• 316-1-107 Manufacturing Machinery And Equipment Exemption
• 316-1-108 Bundled Transactions
• 316-1-109 Community-based Energy Development
• 316-1-110 Claims for Refund of Sales or Use Tax
• 316-9-001 General Provisions and Definitions
• 316-9-002 Authorization for Cities - Up to 1½%
• 316-9-003 Authorization for Cities - In Excess of 1½%
• 316-9-004 Authorization for Counties
• 316-9-005 Cities and Counties - Change of Rate
• 316-9-006 Cities and Counties - Timelines for Submitting Certified Materials to the Department
• 316-9-007 Cities - Change or Alteration of City Boundaries
• 316-9-008 Cities - Certified Representative Authorized to Examine Confidential Sales Tax Returns and Return Information
• 316-9-011 Duties of the Department to Administer Local Sales and Use Taxes
• 316-9-012 Duties of Retailers – Collecting, Reporting, and Remitting Local Sales and Use Taxes
• 316-17-001 Scope, Application, and Valuations
• 316-20-001 Payment of Estimated Tax: Individuals
• 316-20-002 Payment of Estimated Tax: Corporations and Certain Businesses; Overpayment of Estimated Tax
• 316-20-003 Payment of Estimated Tax: Exempt Entities
• 316-20-004 Payment of Estimated Tax: Short Taxable Years
• 316-20-005 Payment of Estimated Tax: Time for Filing and Payment
• 316-20-006 Credit for Estimated Taxes Paid
• 316-20-007 Penalty Underpayment of Estimated Tax - Individuals
• 316-20-008 Penalty Underpayment of Estimated Tax - Corporations
• 316-21-001 Requirement to Withhold Nebraska Income Tax
• 316-21-002 Definitions for Income Tax Withholding Purposes
• 316-21-003 Nebraska Employer Identification Number
• 316-21-004 Determining the Amount of Income Tax Withholding
• 316-21-005 Determining Income Tax Withholding on Wages Paid to A Nebraska Resident -- When Other States' Withholding Applies
• 316-21-006 Determining Income Tax Withholding on Wages Paid to A Nonresident
• 316-21-007 Employer's Returns and Payment of Withheld Income Taxes
• 316-21-008 Information Statements
• 316-21-009 Payments That are not Subject to Income Tax Withholding
• 316-21-010 Income Tax Withholding Exemptions
• 316-21-011 Nebraska Income Tax Withholding to be Separately Stated
• 316-21-012 Credit for Income Tax Withheld but not Remitted to the Department
• 316-21-013 Manner of Filing Nebraska Reconciliation of Income Tax Withheld and State Copies of Federal Forms W-2
• 316-21-014 Employer's Liability for Income Tax Withholding
• 316-21-015 Employer's Failure to Withhold Income Tax
• 316-21-016 Penalties for Failure to Withhold and Remit Income Taxes, File Returns, or File Federal Form W-2
• 316-21-017 Repealed
• 316-21-018 Department May Require an Early Return and Payment of Income Tax Withheld
• 316-21-019 Correcting Mistakes in Income Tax Withholding
• 316-22-001 Definition of Resident Individual
• 316-22-002 Computing the Nebraska Individual Income Tax
• 316-22-003 Income of Nonresident Individual Subject to Nebraska Income Tax
• 316-22-004 Income of Partial-Year Resident Individuals Subject to Nebraska Income Tax
• 316-22-005 Loss Carryover and Carryback
• 316-22-011 Credit for Income Taxes Paid by a Resident to Another State, Political Subdivision of Another State, or the District of Columbia
• 316-22-012 Individual Income Tax Returns; Due Date, Payment of Tax, and School District Information
• 316-22-013 Joint or Separate Returns
• 316-22-014 Individual Income Tax: Extension of Time for Filing Return and Payment of Tax
• 316-22-015 Adjustments of Federal Individual Income Tax
• 316-22-016 Methods of Accounting
• 316-22-017 Records
• 316-22-018 Adjustments of Another State's Individual Income Tax
• 316-22-019 Credits Against the Nebraska Individual Income Tax
• 316-22-020 Special Capital Gains
• 316-23-001 Definition of the Term Resident Estate or Trust
• 316-23-002 Definition of the Term Nonresident Estate or Trust Domicile
• 316-23-003 Entities which are not Included in the Taxation of Estates and Trusts
• 316-23-004 Taxation of Resident and Nonresident Estates and Trusts
• 316-23-006 Fiduciaries for Nonresident Alien Beneficiaries
• 316-23-007 Nonresident Beneficiaries - Agreements to Pay - Withholding from Beneficiary
• 316-23-008 Credits Against the Nebraska Tax
• 316-23-009 Filing of Returns and Payment of Tax
• 316-23-010 Adjustments of Federal Income Tax
• 316-23-011 Methods of Accounting
• 316-23-012 Records
• 316-23-013 Loss Carryover and Carryback
• 316-23-014 Adjustments of Another State's Fiduciary Income Tax
• 316-24-001 Entities Subject to the Corporation Income Tax
• 316-24-002 Repealed
• 316-24-003 Exempt Organizations
• 316-24-004 S Corporations
• 316-24-005 Cooperative Organizations
• 316-24-006 Corporate Income Tax Returns: Due Date and Payment of Tax
• 316-24-007 Corporation Income Tax Returns: Extensions of Time for Filing or Payment
• 316-24-008 Corporate Income Tax: Rate of Tax
• 316-24-009 Repealed
• 316-24-010 Repealed
• 316-24-011 Repealed
• 316-24-012 Repealed
• 316-24-013 Repealed
• 316-24-014 Repealed
• 316-24-015 Separate Accounting
• 316-24-016 Repealed
• 316-24-017 Repealed
• 316-24-018 Repealed
• 316-24-019 Repealed
• 316-24-020 Repealed
• 316-24-021 Repealed
• 316-24-022 Repealed
• 316-24-023 Apportionment Formula
• 316-24-024 Property Factor: In General (Repealed and Moved to
• 316-24-025 Property Factor: Property Used (Repealed and Moved to
• 316-24-026 Property Factor: Consistency In Reporting (Repealed and Moved to
• 316-24-027 Property Factor: Numerator (Repealed and Moved to
• 316-24-028 Property Factor: Valuation Of Owned Property (Repealed and Moved to
• 316-24-029 Property Factor: Valuation Of Rented Property (Repealed and Moved to
• 316-24-030 Property Factor: Averaging Property Values (Repealed and Moved to
• 316-24-031 Payroll Factor: In General (Repealed and Moved to
• 316-24-032 Payroll Factor: Denominator (Repealed and Moved to
• 316-24-033 Payroll Factor: Numerator (Repealed and Moved to
• 316-24-034 Payroll Factor: Compensation Paid In This State (Repealed and Moved to
• 316-24-035 Sales Factor: In General (Repealed and Moved to
• 316-24-036 Sales Factor: Denominator (Repealed and Moved to
• 316-24-037 Sales Factor: Numerator (Repealed and Moved to
• 316-24-038 Sales Factor: Sale Of Tangible Personal Property In This State (Repealed and Moved to
• 316-24-039 Sales Factor: Sale Of Tangible Personal Property to United States Government In This State (Repealed and Moved to
• 316-24-040 Sales Factor: Sales Other Than Sales Of Tangible Personal Property In This State (Repealed and Moved to
• 316-24-041 Repealed
• 316-24-042 Repealed
• 316-24-043 Claims for Refund
• 316-24-044 Methods of Accounting
• 316-24-045 Partial-Year Returns
• 316-24-046 Adjustments of Federal Income Tax
• 316-24-047 Records
• 316-24-048 Income from United States Government Obligations
• 316-24-049 Special Rules: Airlines (Repealed and Moved to
• 316-24-050 Income from U.S. Government Obligations - Tax Years Beginning Prior to January 1, 1983
• 316-24-051 Domestic International Sales Corporations
• 316-24-052 Foreign Dividend Deduction
• 316-24-053 Combined Income Approach
• 316-24-054 Single Return Filing Requirement
• 316-24-055 Income Not Subject to Apportionment (Repealed and Moved to
• 316-24-056 Corporation As Partner In A Partnership Or Joint Venture (Repealed and Moved to
• 316-24-057 Taxable in Another State
• 316-24-058 Definitions
• 316-24-059 Special Rules: Trucking Companies (Repealed and Moved to
• 316-24-060 Net Operating Losses and Capital Losses
• 316-24-061 Insurance Companies
• 316-24-062 Special Rules: Pipeline Companies (Repealed and Moved to
• 316-24-063 Adjustments of Income Taxable in Another State
• 316-24-301 Apportionable and Nonapportionable Income
• 316-24-305 Apportionment Formula
• 316-24-311 Sales Factor; In General
• 316-24-315 Sales Factor; Business Entities as Owners in A Partnership or Joint Venture
• 316-24-323 Sales Factor; Sales of Tangible Personal Property in Nebraska
• 316-24-326 Sales Factor; Sales of Tangible Personal Property to the U.S. Government in Nebraska
• 316-24-329 Sales Factor; Sales Other Than Sales of Tangible Personal Property in Nebraska; Tax Years Beginning Before January 1, 2014
• 316-24-331 Sales Factor; Sales Other Than Sales of Tangible Personal Property in Nebraska; Tax Years Beginning on or After January 1, 2014
• 316-24-333 Sales Factor; Sales Other Than Sales of Tangible Personal Property in Nebraska; Services
• 316-24-335 Sales Factor; Sales Other Than Sales of Tangible Personal Property in Nebraska; Intangible Property
• 316-24-337 Sales Factor; Sales Other Than Sales of Tangible Personal Property in Nebraska; Leasing Tangible Personal Property in Nebraska; Selling or Leasing Real Property in Nebraska
• 316-24-338 Sales Factor; Sales Other Than Sales of Tangible Personal Property in Nebraska; Sale Not Specifically Addressed
• 316-24-341 Special Apportionment Rules; All Tax Years; Airline
• 316-24-342 Special Apportionment Rules; All Tax Years; Pipeline Companies
• 316-24-343 Special Apportionment Rules; All Tax Years; Trucking Companies
• 316-24-347 Special Apportionment Rules; All Tax Years; Insurance Companies
• 316-24-361 Property Factor; Scope
• 316-24-362 Property Factor; in General
• 316-24-363 Property Factor; Numerator and Denominator
• 316-24-364 Property Factor; Valuation of Owned Property
• 316-24-365 Property Factor; Valuation of Leased or Rented Property
• 316-24-367 Property Factor; Consistency in Reporting
• 316-24-371 Payroll Factor; Scope
• 316-24-372 Payroll Factor; in General
• 316-24-373 Payroll Factor; Numerator and Denominator
• 316-24-375 Payroll Factor; Consistency in Reporting
• 316-24-381 Special Apportionment
• 316-25-001 Definition of Partnership Terms for Nebraska Tax Purposes
• 316-25-002 Partners, Not the Partnership, Subject to Tax
• 316-25-003 Taxation of Nonresident Partners
• 316-25-004 Methods of Accounting
• 316-25-005 Records
• 316-25-006 Apportionment Formula - Multistate Operations
• 316-25-007 Adjustments of Federal or Another State's Income Tax
• 316-28-001 Nature of the Litter Fee
• 316-28-002 Definitions
• 316-28-003 The Litter Fee Return
• 316-28-004 Licenses
• 316-28-005 Records
• 316-28-006 Confidentiality of Information
• 316-28-007 Persons With More Than One Location
• 316-28-008 Percentage of Sales Method for Retailers to Determine Sales Subject to the Fee
• 316-29-001 Conduct of Meetings
• 316-29-002 Application
• 316-29-003 Meeting Notice
• 316-29-004 Confidentiality
• 316-29-005 Decision Criteria
• 316-29-006 Agreement
• 316-29-007 Wage Benefit Credit
• 316-29-008 Employee's Credit
• 316-29-009 Alternative Wage Benefit Credit
• 316-29-010 Recapture
• 316-33-001 Scope and Definitions
• 316-33-002 Claims for Refund
• 316-33-003 Petitions for Redetermination
• 316-33-004 Proceedings Initiated by the Nebraska Department of Revenue
• 316-33-005 Contested Cases: General
• 316-33-007 Hearing Officer
• 316-33-008 Representation
• 316-33-009 Prohibitions Against Ex Parte Communications
• 316-33-010 Intervention in a Contested Case
• 316-33-011 Prehearing Procedures
• 316-33-012 Conducted a Contested Case Hearing
• 316-33-013 Burden of Proof
• 316-33-014 Determiniation by the Tax Commissioner
• 316-33-015 Appeals
• 316-34-001 Scope and Definitions
• 316-34-002 Petition for Declaratory Order
• 316-34-003 Disposition of Petition
• 316-34-004 Intervention in Declaratory Order Proceeding
• 316-34-005 Declaratory Order Proceedings
• 316-34-006 Issuance of Declaratory Order
• 316-34-007 Appeal
• 316-36-001 Scope, Duties, and General Principles
• 316-36-002 Definitions
• 316-36-003 Initiating A Collection Action
• 316-36-004 Demand for Payment
• 316-36-005 Payment Agreements
• 316-36-006 State Tax Liens
• 316-36-007 Judicial Enforcement of State Tax Liens
• 316-36-008 Levy on an Employer or Financial Institution
• 316-36-009 Seizure and Sale of Property
• 316-36-010 Exemptions from Levies
• 316-36-011 Revocation or Suspension of a Tax License or Permit
• 316-36-012 Security for Payment and Collection of Tax
• 316-36-013 Corporate Officer Liability
• 316-36-014 Collection Agencies
• 316-36-015 Claims
• 316-36-016 Bankruptcy Claims
• 316-36-017 Offers in Compromise
• 316-54-001 Purpose of the Act
• 316-54-002 Definitions
• 316-54-003 License Fees or Operators and Distributors
• 316-54-004 Occupation Tax
• 316-54-005 Machine or Device Decals
• 316-57-001 Definitions
• 316-57-002 Application for Permit to Affix Authorized Tax Stamps
• 316-57-003 Purchase and Sale of Authorized Tax Stamps
• 316-57-005 Affixing Authorized Tax Stamps
• 316-57-006 Inspections of Authorized Tax Stamps
• 316-57-007 Inspection of Retail and Vending Machine Displays
• 316-57-008 Reports
• 316-57-010 Petition for Approval of a Lower Cost
• 316-57-011 Meeting Competition
• 316-57-012 Offers of Cigarette Sales
• 316-57-013 Intent to Injure Competition
• 316-57-014 Offers of Merchandise Combined with Cigarettes
• 316-57-015 Offers of Premium Coupons
• 316-57-016 Coupons for a Reduction in Price
• 316-57-018 Shelf Payments to Retailers by Manufacturers
• 316-57-019 Exemption For Native American Indians
• 316-57-020 Minimum Selling Price
• 316-57-021 Tobacco Product Manufacturers; Requirement of Quarterly Payments
• 316-57-022 Proving an Exception From the Cigarette Definition
• 316-68-001 Nature of the Lodging Tax
• 316-68-002 Definitions
• 316-68-003 The Lodging Tax Return
• 316-68-004 Exemptions
• 316-68-005 Exempt Sale Certificates
• 316-68-006 Permits
• 316-68-007 Records
• 316-68-008 Confidential Information
• 316-68-009 County Lodging Tax
• 316-68-010 Optional Services
• 316-73-001 Nature of the Nebraska Tax
• 316-73-002 Definitions
• 316-73-003 Exemptions
• 316-73-004 Licensees
• 316-73-005 Security - Cash Bond Trust Fund
• 316-73-006 Nebraska Motor Fuels Tax Returns
• 316-73-007 Records
• 316-73-008 Refunds
• 316-73-009 Liquid Fuel Carriers
• 316-73-010 Nebraska Fuels Consumer's Use Tax Regulations marked with an asterisk have been affected by legislation or court cases, and are currently undergoing review
• 316-94-001 Scope
• 316-94-002 Definitions
• 316-94-003 Drug Tax Stamps
• 316-94-004 Taxable Drugs; Presumptions and Exemptions
• 316-94-005 Drug Tax Stamps; Use
• 316-94-006 Drug Tax Stamps; Amount of Tax Owed
• 316-94-007 Amount of Drugs Possessed; Method of Calculating
• 316-94-008 Drug Tax Assessment; Adjustment of Amount
• 316-94-009 Drug Tax Program Confidentiality
• 316-94-010 Drug Tax Program/Protested Assessment or Overassessment
• 316-94-011 Drug Tax Assessments; Interest and Penalties
• 316-94-012 Drug Tax Revenue; Distribution of Funds
• 350-10-001.01 These regulations address the duties, procedures, and record keeping responsibilities of c ounty assessors when valuing real property
• 350-10-002.01 Actual value means the market value or fair market value of real property in the ordinary course of trade
• 350-10-002.02 Assessment means listing the description of all real and personal property, determining its taxability, determining its taxable value, and placing it on the assessment roll
• 350-10-002.04 City size means the population of a city in which a parcel is located
• 350-10-002.09 Home site means a parcel, which is used or intended to be used for residential purposes
• 350-10-002.11 Omitted property means, for the current tax year, any taxable real property that was not assessed on March 19
• 350-10-002.12 Parcel means a contiguous tract of land under the same ownership and in the same tax district and section
• 350-10-002.13 Parcel size means the size of the parcel in square feet or acres
• 350-10-002.15 Property parcel type means the predominant use of the parcel at the time of assessment regardless of the parcel’s legal use or zoning
• 350-10-002.16 Property record card means a master record located at the beginning of the property record file and serves as a reference to and inventory of all portions of the property record file
• 350-10-002.17 Property record file means a file that contains the property record card, worksheets, supplemental data, and transfer information
• 350-10-002.20 Special valuation assessment means 75% of the special valuation
• 350-10-002.22 Structure means anything constructed or erected, requiring permanent attachment to real property or attached to something permanently affixed to real property
• 350-10-002.24 Trade fixture means an item of machinery or equipment, used in commercial, manufacturing, or processing activities
• 350-10-002.26 Valuation means the act or process of estimating actual value of real property , pursuant to Assessment Process Regulations, Chapter 50
• 350-10-003.02 County Assessor’s Annual Duties
• 350-10-003.03 Protests to the County Board of Equalization
• 350-10-003.04 County Board of Equalization Powers and Duties
• 350-10-003.06 Overvalued or Undervalued Real Property and Properly Reported Omitted Real Property
• 350-10-003.07 Clerical Errors and Omitted Real Property not Properly Reported to the County Assessor
• 350-10-003.08 If failure to give notice prevented the timely filing of a protest or appeal, an owner , agent, or the lessee who is responsible for paying the property taxes pursuant to Neb
• 350-10-003.10 All real property taxes are due and payable on December 31 following the date of levy
• 350-10-004.01 Every county assessor will use all manuals issued by the Property Tax Administrator and the Tax Commissioner as a basis for the performance of his or her duties
• 350-10-005.01 Every county assessor must prepare and maintain a property record file which include s a property record card for each parcel in the county , including improvements on leased land
• 350-10-005.02 All real property must be identified by a property classification code on the property record card
• 350-10-005.03 All land in the state may be identified using the public land survey system
• 350-10-005.04 Every county assessor must prepare and annually m aintain a cadastral map system
• 350-10-006.01 Improvements on leased land or leased public land are real property and must be assessed in the same manner as other real property
• 350-10-006.02 Improvements on leased public land must be assessed, together with the value of the lease, to the owner of the improvements as real property
• 350-11-001.01 Since urban development and other non -agricultural development can have an economic impact on neighboring agricultural or horticultural land , Neb
• 350-11-002.02 Actual value shall mean the market value of real property in the ordinary course of trade
• 350-11-002.04 Special valuation assessment shall mean seventy-five (75) percent of the special valuation
• 350-11-002.06 Recapture valuation assessment shall mean eighty (80) percent of the recapture valuation for tax years 2006 and 2005
• 350-11-002.07 Agricultural land and horticultural land is a parcel of land primarily used for agricultural or horticultural purposes
• 350-11-002.09 Owner shall mean an owner of record of agricultural or horticultural land or the purchaser of agricultural or horticultural land under a contract for sale
• 350-11-002.11 Applicant for purposes of Neb
• 350-11-002.12 Parcel shall mean a contiguous tract of land under the same ownership and in the same tax district and section
• 350-11-002.13 Commercial production shall mean agricultural and horticultural products produced for the primary purpose of obtaining a monetary profit
• 350-11-003.02 An approved application will remain in effect until such time as the land becomes disqualified pursuant to REG-11-006
• 350-11-004.01 The initiation of special valuation assessment is dependent on the filing of an application for special valuation assessment by the applicant or authorized representative of the applicant
• 350-11-004.02 Application for the special valuation assessment shall be submitted to the assessor on or before June 30
• 350-11-004.05 On or before July 15 in the year of application, the assessor shall approve or deny the application for the special valuation assessment filed pursuant to Neb
• 350-11-004.06 The county board of equalization shall decide the protest within thirty days after the filing of the protest
• 350-11-004.11 If the application is approved, the assessor shall apply the special valuation assessment whenever appropriate to the land
• 350-11-004.13 The county board of equalization shall decide the protest within thirty days from the date the protest was filed with the county clerk
• 350-11-004.17 If the appeal of the denial of an application for special valuation is reversed on final order and the application is approved the land shall be valued pursuant to Neb
• 350-11-004.18 If an application is denied, the owner and if not the same the applicant may file an application in a future year to once again seek the special valuation assessment
• 350-11-005.02 The assessor shall annually determine the special valuation assessment
• 350-11-005.03 The assessor shall capitalize net cash rent to determine a valuation based on the earnings of the property from the agricultural or horticultural use only
• 350-11-005.04 The assessor shall maintain a file of all data used for determining the special and actual valuation
• 350-11-009.02 Upon disqualification by the assessor or after protest to the county board of equalization, the assessor shall determine the total additional taxes due
• 350-11-009.04 If eligibility for the special valuation assessment is lost in 2007, the land shall be assessed and taxed at the recapture valuation assessment (75% of the recapture valuation) for that year
• 350-11-09.05 If eligibility for the special valuation assessment is lost in 2008, the land shall be assessed and taxed at the recapture valuation assessment (75% of the recapture valuation) for that year
• 350-11-009.06 If eligibility for the special valuation assessment is lost in 2009 or any year thereafter, the land will remain assessed at its special valuation assessment for that year
• 350-11-009.07 When eligibility is lost in 2007 or 2008 and the land is acquired by an owner who may make application for exemption from property taxes pursuant to Neb
• 350-11-009.08 No additional taxes are due for any previous tax year when eligibility is lost as a result of: Nebraska Department of Revenue Title 350, Chapter 11, Rev
• 350-11-009.09 Examples of recapture tax calculation
• 350-12-001.01 The purpose of these regulations is to defi ne terms and establish procedures for the state sal es file
• 350-12-001.02 Pursuant to Neb
• 350-12-001.03 Neb
• 350-12-002.01 Actual value means the market value of real property in the ordinary course of trade
• 350-12-002.02 Agricultural or horticultural sale means a sale of real property with a property parcel type code of 5, as listed on the property record card
• 350-12-002.03 Arm’s-length transaction means a sale between two or more parties, each seeking to maximize th eir positions from the transaction
• 350-12-002.05 Assessment/sales ratio means the ratio calculated by dividing the assessed value of the parcel of real property by the selling price of that parcel
• 350-12-002.07 Commercial sale means a sale of real property with a property parcel type code of 2, 3, or 4, as listed on the property record card
• 350-12-002.08 Division means the Nebraska Department of Revenue, Property Assessment Division
• 350-12-002.13 Property Tax Administrator will be abbreviat ed to PTA throughout this regulation
• 350-12-002.15 Residential sale means a sale of real prope rty with a property parcel type code of 1, 6, or 7, as listed on the property record card
• 350-12-002.17 Sales roster means a listing of all sales that are in the state sales file for a specific time period
• 350-12-002.19 Transfer means the conveyance of title or any interest in real property by a deed which requires filing a Real Estate Transfer Statement, Form 521 with the register of deeds
• 350-12-002.21 Valuation grouping means a grouping of parcels with similar characteristics that affect market value
• 350-12-003.01 Whenever there is conveyance of title or any interest in real property by a deed that must be recorded with the register of deeds, a Real Estate Transfer Statement, Form 521 must be filed
• 350-12-003.03 The county assessor will forward the comple ted Form 521 to the Division within 45 days after t he deed was recorded
• 350-12-003.05 Upon electronic receipt of the sale and property characteristic data, the Division will import the data into the state sales file
• 350-12-003.06 The county assessor will maintain current characteristic information on all sales in the state sales file and update any changes as they are discovered
• 350-12-003.08 The county assessor may request a deviation from specific requirement of the electronic submiss ion of sales information
• 350-12-004.01 All sales are considered qualified sales unless sufficient information is available to prove otherwise
• 350-12-004.03 The following usability codes must be used by the county to classify sales as qualified or non - qualified in the state sales file
• 350-12-004.04 The Division may make a different determina tion from that of the county assessor regarding the qualification of a sale or an adjustment to the selling price for use in the sales ratio study
• 350-12-004.05 The county assessor must provide accurate an d up-to-date information in the state sales file on or before December 1
• 350-12-07.05.2017 Property Assessment Division Sales File Regulations 2 Numeric Table of Contents SUBJECT STATUTORY AUTHORITY SECTIONS Purpose Neb
• 350-13-001.01 Mineral shall mean an inorganic substance found naturally in the earth, including, but not limited to ore, gravel, oil, or natural gas
• 350-13-001.03 Mineral lease shall mean a written agreement under which the owner of the mineral interest grants the lessee the right to use the land for mineral exploration
• 350-13-001.04 Overriding royalty interest shall mean a given percentage of the gross production at the surface carved out of the working interest
• 350-13-001.06 Severed mineral interest shall mean a mineral interest in which ownership of the mineral interest is different from that of the surface interest
• 350-13-001.08 Well shall mean an orifice in the ground made by drilling, boring, or in any other manner from which any mineral is obtained or obtainable or which is being made for the purpose of obtaining minerals
• 350-13-002.04 The assessor shall determine the actual value of all mineral interests, whether producing or non - producing, in the county by use of the applicable factors listed in Neb
• 350-13-003.01 All property taxes levied against mineral interests shall be due and payable on December 31 following the levy date, and commencing on that date shall be a first lien on the mineral interest until paid
• 350-13-004.03 The unit operator may deduct and withhold, from royalty payments or any other payments made to any owner or owners either in kind or in money, the estimated amount of the tax to be paid
• 350-13-004.06 The lien for real property taxes applies only against the interest upon which the taxes are delinquent
• 350-13-005.03 All appeals of the determination of the county board of equalization shall be made pursuant to Neb
• 350-14-001.01 The purpose of the Agricultural Land and Horticultural Land Assessment Regulations is to establish guidelines for the assessment of agricultural land and horticultural land in the State of Nebraska
• 350-14-002.02 Accretion Land is the increase of land by the gradual deposit of water borne solid materials
• 350-14-002.03 Actual Value shall mean the market value of real property in the ordinary course of trade
• 350-14-002.04 Aesthetic Value is the intangible psychic enhancement of the value of a property due to su ch factors as a parcel offering an unusually pleasing view
• 350-14-002.07 Alkali Soil is a soil having so high a degree of alkalinity or so high a percentage of exchangeable sodium, or both, that plant growth is reduced
• 350-14-002.09 Alluvium is fine soil material such as sand, silt, or clay that is carried by water and deposited on land
• 350-14-002.11 Animal Unit Month (AUM) is the forage or feed necessary to carry an animal unit for one month
• 350-14-002.13 Badlands are a land type consisting of steep or very steep barren land that has little or no agricultural value
• 350-14-002.16 Catsteps are very small, irregular terraces on steep hillsides, especially in grassland, formed by cattle tracks or slippage of saturated soil
• 350-14-002.18 Clay is commonly the finest or smallest particles of soil
• 350-14-002.19 Clayey describes soils high in clay
• 350-14-002.20 Claypan is a dense, compact layer in the subsoil having a much higher clay content than the overlying material
• 350-14-002.22 Crop Mix refers to the ratio of the different kinds of crops on the land of a farm or in a certain area
• 350-14-002.23 Crop Rotation refers to the growing of different crops in recurring succession on the same land
• 350-14-002.25 Depth of Soil is the total thickness of weathered soil material over bedrock or mixed sand and gravel
• 350-14-002.27 Erosion is the wearing away of the land surface by water, wind, ice, or other geologic agents and by such processes as gravitational creep
• 350-14-002.29 Timberland and Forestland is land which is wooded by nature or humans and consisting of a dense growth of trees and underbrush such that it is not suitable for grazing
• 350-14-002.31 Grassland is the state and condition of the range based on what it is naturally capable of producing
• 350-14-002.32 Grazing Season is that portion of the year that livestock graze or are permitted to graze on a given area of grassland
• 350-14-002.34 Highest and Best Use is generally defined as that use which will generate the highest net return to the property over a period of time
• 350-14-002.36 Intake Rate is the average rate of water entering the soil under irrigation
• 350-14-002.38 Irrigable Lands are lands havi ng soil, topographic, drainage, and climatic conditions favorable for irrigation and located in a position where a water supply is or can be made available
• 350-14-002.40 Land Capability Classification is a system for showing the suitability of soils for most kinds of field crops
• 350-14-002.41 Land Capability Groups are groups of soils that are similar in their productivity and their suitability for most kinds of farming
• 350-14-002.42 Land Classification is the arra ngement of acres into categories based on the properties of the land or its suitability for some particular use
• 350-14-002.43 Land Areas are general areas of the state which have been determined to have similar topographic characteristics, growing seasons, and rainfall
• 350-14-002.44 Land Resource Area is an area which is topographically similar, whether plains, hills, tableland, or badlands
• 350-14-002.46 Loess is material transported and deposited by wind and consisting predominantly of silt -sized particles
• 350-14-002.48 Meadow is an area of natural or planted vegetation dominated by grasses and grass like plants used primarily for hay production
• 350-14-002.49 Mellow Soil is very friable, soft porous soil
• 350-14-002.50 Permeability is the rate at which water moves through the soil or the ease of water and air movement in a soil
• 350-14-002.52 Recapture Rate is that rate which is necessary to recover a capital investment over its projected economic life
• 350-14-002.55 Water Table is the upper surface of groundwater or that level below which the soil is saturated with water
• 350-14-002.56 Primarily used shall mean that the use of the land is mainly agricultural or horticultural
• 350-14-002.58 Commercial production shall mean agricultural and horticultur al products produced for the primary purpose of obtaining a monetary profit
• 350-14-004.01 Identification of the parcel
• 350-14-004.02 Identification of the rights to be appraised
• 350-14-004.03 Date of assessment is as of January 1 of the current assessment year
• 350-14-004.04 Classes of agricultural and horticultural land
• 350-14-004.05 Accretion Land: Includes land that has been formed by alluvial deposits associated with a body or stream of water
• 350-14-004.08 Classification by Land Capability Groups
• 350-14-004.09 The assessor may create any further sub -classification of agricultural land necessary to achieve uniform and proportionate valuation
• 350-14-005.01 There are other land u ses on a agricultural or horticultural parcel which are not classified as agricultural land and horticultural land uses
• 350-14-006.01 A market or sales comparison approach may be used to determine the actual value for each class and subclass of agricultural and horticultural land
• 350-14-006.02 The income approach to valuation may be used to determine the actual value for each class and subclass of agricultural and horticultural land
• 350-14-006.04 Miscellaneous land use adjustments
• 350-14-006.05 Assessment of agricultural land and horticultural land
• 350-15-002.04 Public safety shall mean an agency, which actually provides firefighting, law enforcement, ambulance, emergency medical, or other emergency services
• 350-15-002.07 Civil and criminal justice shall mean the courts and any government agency, which performs the administration of civil and criminal justice pursuant to a statute or executive order
• 350-15-002.10 Parks shall mean an area set aside for the historical or recreational benefit of the public
• 350-15-002.12 Recreation shall mean property used for diversion and relaxation
• 350-15-002.14 Cemetery shall mean property set apart for the interment of human dead
• 350-15-002.16 Lessor shall mean the owner of property who leases the property to a lessee
• 350-15-002.18 Leasehold interest shall mean the lessee’s right or estate in leased property
• 350-15-002.21 Incidental use shall mean a use of a property which is other than the primary use and is so minor or secondary in nature as not to distract from the primary use
• 350-15-002.23 Service of commercial or general aviation aircraft shall mean work performed on aircraft related to the safe operation of the aircraft Nebraska Department of Revenue Title 350, Chapter 15, Rev
• 350-15-002.24 Hangars shall mean b uildings or structures in use for the storage of or service of commercial or general aviation aircraft
• 350-15-003.02 Real and personal property, leased or unleased, being used to carry out responsibilities co nferred by law, with or without compensation, is deemed used for a public purpose under these regulations
• 350-15-003.08 Lease d properties of a public housing authority to low income individuals as a place of residence are for the authority’s public purpose and shall be exempt from property tax
• 350-15-003.11 Change in tax status during the year
• 350-15-003.12 When the assessor makes a change in the tax status of the property, notice shall be sent to the owner of record
• 350-15-003.13 The decision of the county board of equalization may be appealed within thirty days after the date of the decision to the Tax Equalization and Review Commission pursuant to Neb
• 350-15-003.17 The decision of the county board of equalization may be appealed within thirty days after the date of the decision to the Tax Equalization and Review Commission pursuant to Neb
• 350-15-004.05 The county board of equalization shall decide the protest on or before May 1
• 350-15-004.06 The decision of the county board of equalization may be appealed to the Tax Equalization and Review Commission on or before June 1, pursuant to Neb
• 350-15-004.08 On or before June 30 , a state agency, governmental subdivision, or the lessee may protest the assessed valuation to the coun ty board of equalization
• 350-15-004.09 The county board of equalization shall hear and decide the protest on or before July 25
• 350-15-004.11 Any state agency, governmental subdivision or the lessee having a right to pro test or appeal may petition the Tax Equalization and Review Commission pursuant to Neb
• 350-15-005.01 Property taxes paid by the lessee
• 350-15-005.02 Property taxes paid by the state or governmental subdivision
• 350-15-006.05 If a written agreement is not obtained on a property, with all the entities involved, the property will be subject to assessment by the assessor for property taxes
• 350-17-002.03 Coefficient of dispersion means a measure o f assessment uniformity
• 350-17-002.04 Coefficient of variation means the measure of the relative dispersion of the sample data set about the mean
• 350-17-002.05 Confidence interval means a calculated rang e of values in which the measure of central tendenc y is expected to fall
• 350-17-002.07 Data set means the sales data pertaining to a class or subclass of real property during a study period
• 350-17-002.11 Measures of central tendency means descript ive measures that indicate the mathematical center of a set of values, for example, mean and median
• 350-17-002.13 Price-related differential means the statis tical measure found by dividing the mean ratio by t he weighted mean ratio, and then multiplying by 100 to obtain the percentage relationship
• 350-17-002.17 Representative sample means a sample of dat a from a larger data set, such that statistics calc ulated from the sample can be expected to represent the characteristics of the data set being studied
• 350-17-002.21 Study period means the time frames establis hed for each class of property by the Property Tax Administrator in which all sales used in developing an assessment to sales ratio study have occurred
• 350-17-002.22 Tax Commissioner means the Tax Commissioner Nebraska Department of Revenue
• 350-17-002.24 Weighted mean ratio means a ratio determined by adding the assessed value of each parcel in a data set and dividing that number by the sum of all selling prices in the same data set
• 350-17-003.05 The PTA will develop statistical reports of residential, commercial, and agricultural real property for each county
• 350-17-003.06 The PTA will provide a correlation section o f all information considered relevant for the determination of the level of value
• 350-17-003.08 The county report section will contain info rmation obtained from the county during the precedi ng year
• 350-17-003.09 The PTA may determine that additional inform ation is relevant when determining the level of val ue and the assessment practices within a county
• 350-17-003.11 On or before March 25 each year, a county assessor may provide written comments to the PTA to be considered for inclusion in the Report and Opinion
• 350-17-004.03 The PTA’s Opinion will state whether the cou nty’s level of value and quality of assessment are acceptable or not acceptable based on a considerati on of all of the information available
• 350-17-005.01 The PTA will not modify the Report and Opin ion, except by amendment or supplementation, after submission to the TERC
• 350-17-005.03 The PTA will supplement the Report and Opinion as requested by the TERC
• 350-17-006.02 On or before June 5 of each year, the count y assessor of any county ordered by the TERC to adj ust a class or subclass of real property must recertify the Real Property County Abstract to the PTA
• 350-17-006.04 On or before August 1 of each year, the PTA will certify to the TERC an audit report indicatin g whether the ordered valuation change was implemented by the county assessor pursuant to Neb
• 350-17-006.05 The audit will consist of an examination of any documents relating to the class or subclass or dered adjusted by the TERC
• 350-17-006.06 The audit must include a sample of at least 30 records selected at random for each class or su bclass ordered adjusted by the TERC
• 350-17-07.05.2017 Property Assessment Division Report and Opinion Regulations 2 Numerical Table of Contents SUBJECT STATUTORY AUTHORITY SECTIONS Purpose Neb