Official Nebraska Government Website
Nebraska Department of Property Assessment and Taxation  


Download Acrobat Reader

Directives

 

Index of Directives (PDF)

Directive Subject Title Date Issued
08-02 Documentary Stamp Tax Documentary Stamp Tax Definition of Nominal Consideration 

06/05/2008

 
08-01 Homestead Exemption Homestead Exemption Notice to Applicant (PDF 25k)

01/16/2008
07-06 Sales File Responsibilities of the County or State Assessor and the Property Assessment Division of the Department of Revenue in the Development of the Real Property Sales File (PDF 41k) 9/06/2007
07-05 Real vs. Personal Trade Fixtures Defined as Personal Property For Assessment Purposes (PDF 28k) 9/14/2007
07-4 Real Property Real Property Tax Credit for Years 2007 and 2008 (PDF 41k) 6/ 22/2007
07-3
Reissued		 Agricultural Land Agricultural Land Enrolled in Environmental Quality Incentives Program (EQIP) (PDF 22k) 7/11/2007
(supersedes 3/16/2007)
07-2 Land – WRP Land Subject to Conservation (Warranty) Easement Deeds Relative to Terms of the Wetlands Reserve Program (WRP) (PDF 24k) 3/16/2007
07-1 Agricultural Land Determining Whether a Parcel of Land Qualifies as Agricultural and Horticultural Land (PDF 282k) 3/9/2007
06-03 Agricultural Land Agricultural Land Enrolled in Conservation Reserve Enhancement Program (PDF 16k) 5/15/2006
06-02 Real vs. Personal Analysis of Whether Property is Real or Personal for Property Tax Purposes (PDF 20k) 4/13/2006
06-01 Sales File Standards for Measurement of Level of Value and Quality of Assessment for Assessment Year 2006 (PDF 25k) 3/30/2006
05-09 Real Property

Historically Significant Property (PDF 44k)

 9/9/2005
05-08 Sales File

Qualification of Sold Properties in the State’s Sales File for Properties that have Substantially Changed Since the Date of Sale (PDF 24k)

 9/9/2005
05-07 Sales File

Procedure for Adjusting and Reporting the Assessed Value of Agricultural Land on Sales of Non-Agricultural Property (PDF 20k)

 9/9/2005
05-06 Sales File Advice for Determining "Assessor Location" (PDF 36k) 9/9/2005
05-05 Agricultural Land Due Process Procedures for Agricultural and Horticultural Land Under Special Valuation (PDF 25k) 7/18/2005
05-4 Report Plan of Assessment Report (PDF 26k)
(3 year plan) 		4/6/2005
05-3 Report Abstract Extension Procedure (PDF 14k) 2/25/2005
05-2 Sales File Sales Qualification Procedures for the State Sales File (PDF 23k) 1/13/2005
05-1 Sales File Date of Sale Assessed Value for use in the State Sales File (PDF 10k) 1/13/2005
04-5 Report of Government Owned Property Property of the State of Nebraska and Governmental Subdivisions Required to be Reported Pursuant to Neb. Rev. Stat. §77-202.13, R.S. Supp. 2004 (PDF 13k) 10/29/2004
03-3 Sales File Date Used for Transfer of Title to Real Property for Sales File Purposes (PDF 12k) 8/29/003
02-1 Government owned property Taxability of Publicly Owned Property at Airports (PDF 15k) 2/4/2002
01-7 Real vs. Personal Classification and Valuation of Irrigation Equipment (PDF 11k) 11/20/2001
99-8 Agricultural
Land		 Soil Conversion Table (PDF 30 k)
Directive 99-8 Attachment (PDF 149 k)
 12/20/1999
99-4 Growth Values Property Tax Growth Value and Certification of Value (PDF 55k) 9/13/1999
All other directives have been superseded by other directives, incorporated in regulations, or obsolete due to repeal of laws.
For directives applicable to Homestead Exemption or Documentary Stamp Tax please see Dept. of Revenue’s website:http://www.revenue.ne.gov
Contact Property Assessment Division Nebraska.gov Policies Contact the WebMaster