Section 442-5-028 - Exemption HearingsIf the appeal concerns a decision of a county board of equalization that a property is, in whole or in part, exempt or not exempt from taxation, the Commission shall only determine the tax-exempt status of the property. The decision shall not determine the taxable value of the property unless stipulated by the parties during the hearing before the Commission, or, in the case of property owned by the state or a political subdivision, there has been a final determination of the value of the property. Neb. Rev. Stat. §§ 77-5016(10),(11), 77-5017(2).
028.01Exemption Granted by County Affirmed by the Commission. If the Commission determines that property found to be exempt, in whole or in part, from property taxation by a county board of equalization should be exempt from property taxation, the Commission shall issue an order affirming the decision of the county board of equalization. 028.02Exemption Granted by the County Reversed by the Commission. If the Commission determines that property found to be exempt, in whole or in part, from property taxation by a county board of equalization was improperly exempted from property taxation, the Commission shall issue an order reversing the decision of the county board of equalization and directing the county board of equalization to determine the taxable value of the property utilizing the procedures for omitted property. Neb. Rev. Stat §§ 77-5016(10),(11), 77-5017(2). 028.02AContents of Order. Any order to determine value issued pursuant to this subsection shall require the county board of equalization to: 028.02A1 Determine the taxable value of the property pursuant to Neb. Rev. Stat. § 77-1507; and028.02A2 Send notice of the taxable value pursuant to Neb. Rev. Stat. § 77-1507 within ninety days after the date the commission's order is certified pursuant to Neb. Rev. Stat. § 77-5018; and further028.02A3 Apply interest at the rate specified in Neb. Rev. Stat. §45104.01, but no penalty, to the taxable value as of the date the Commission's order was issued or the date the taxes were delinquent, whichever is later. Neb. Rev. Stat. 77- 5017(2). 028.02B Any determination of the taxable value of the property made by a county board of equalization pursuant to an order pursuant to this subsection may be appealed to the Commission within thirty (30) days of the board's decision. Neb. Rev. Stat. § 77-5017(3). 028.03Exemption Denied by County. If the Commission determines that property found to be subject, in whole or in part, to property taxation by a county board of equalization should be subject to property taxation the Commission shall issue an order affirming the decision of the county board of equalization. If the Commission determines that property found to be, in whole or in part, subject to property taxation by a county board of equalization should be exempt from taxation, the Commission shall issue an order reversing the decision of the county board of equalization.442 Neb. Admin. Code, ch. 5, § 028
Amended effective 6/7/2021