Terms, defined.
Neb. Rev. Stat. § 77-6702
in effect77-6702. Terms, defined.
For purposes of the Nebraska Property Tax Incentive Act:
(1) Community college taxes means property taxes levied on real property in this state by a community college area, excluding the following:
(a) Any property taxes levied for bonded indebtedness;
(b) Any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444; and
(c) Any property taxes that, as of the time of payment, were delinquent for five years or more;
(2) Department means the Department of Revenue;
(3) Eligible taxpayer means any individual, corporation, partnership, limited liability company, trust, estate, or other entity that pays school district taxes or community college taxes during a taxable year; and
(4) School district taxes means property taxes levied on real property in this state by a school district or multiple-district school system, excluding the following:
(a) Any property taxes levied for bonded indebtedness;
(b) Any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444; and
(c) Any property taxes that, as of the time of payment, were delinquent for five years or more.
Laws 2020, LB1107, § 112; Laws 2022, LB873, § 5; Laws 2023, LB243, § 17; Laws 2023, LB727, § 98; Laws 2024, First Spec. Sess., LB34, § 27.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-6702Fetched: 10/20/2026