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

Last amended: Source Laws 2025, LB647, § 5. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved.

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