State Tax Laws > Property Taxes > Nebraska (Summary)

Tax Type: Current Use

Description: Assessed at 80% of current use value.

Law: NE State Codes 77-1343 to 77-1380

Objective: Forest land is not classified, though it can occupy a portion of agriculture land whether it is dry cropland, pasture, waste or non-productive.

Forest Tax Program Requirements

Min/Max Acreage: N/A

Min. Stocking Growth: N/A

Forest Management Plan: N/A

Duration of Enrollment: N/A

Penalties for Use Change: N/A

Program Administration

State: Department of Revenue develops guidelines

County Tax Assessor and Commissioner: Assessor classifies land

University: N/A

Landowner: N/A

For a more in depth discussion of Nebraska property taxes click here!