Neb. Rev. Stat. § 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