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Property Assessment Directives

Index of Directives        ||        Full Set of Directives

Directive Subject Title Date Issued
16-1
Renewable Energy
Assessment of Renewable Energy Generation Facilities
[html]  [pdf]
05/25/2016
Supersedes Directive 11-3
15-5
Personal Property
Personal Property Tax Relief Act
[html]  [pdf]
09/01/2015
15-4
Real Property
Real Property Tax Credit and Tax Statements 2015 and 2016
[html]  [pdf]
07/01/2015
Supersedes Directive 14-1
15-3
Homestead Exemption
Homestead Exemption Applications Following a Natural Disaster
[html]  [pdf]
06/05/2015
15-2
Report
Real Property Abstract of Assessment Extension Procedure
[html]  [pdf]
03/10/2015
Supersedes Directive 09-1
15-1
Real Estate Transfers
Transfer on Death Deeds (LB 780)
[html]  [pdf]
01/05/2015
Supersedes
Directive 12-6
12-7
Real Estate Transfers & Sales File
Real Estate Transfer Statement and Sale Data Filing
[html]  [pdf]
11/14/2012
Supersedes Directives 08-3 & 08-5
12-5
Sales File
Level of Value and Quality of Assessment Measurement
[html]  [pdf]
10/15/2012
Supersedes Directive 12-1
12-4
Real Property
Section 1031 Like-kind Exchanges of Real Property
[html]  [pdf]
08/23/2012
12-3
Real Property
Determining Whether a Site is a “Farm Home Site”
[html]  [pdf]
08/06/2012
12-2
Doc Stamp
Deeds to Trustees – Documentary Stamp Tax for Trusts and Certificate of Exemption
[html]  [pdf]
05/09/2012
11-8
Sales File
State Sales File Procedure for Adjusting and Reporting the Assessed Value of Agricultural Land Included in Sales of Non-Agricultural Land
[html]  [pdf]
08/16/2011
Supersedes
Directive 05-7
11-7
Sales File
“Date of Sale Assessed Value” in the State Sales File
[html]  [pdf]
08/16/2011
Supersedes
Directive 05-1
11-6
Sales File
Date of Sale for Sales File Purposes on Transfers of Real Property
[html]  [pdf]
08/16/2011
Supersedes
Directive 03-3
11-5
Fixtures and Trade Fixtures
Fixtures and Trade Fixtures Classification as Real or Personal Property
[html]  [pdf]
08/16/2011
11-4
Sales File
Usability Codes for Qualification of Sales in the State Sales File
[html]  [pdf]
08/11/2011
10-1
Car Line Companies
Car Line Company Time/Speed Study Procedures
[html]  [pdf]
03/29/2010
09-4
Agricultural Land 
Classification of Irrigated Cropland  Subject to Water Use Agreements
[html]  [pdf]
08/25/2009
All other directives have been superseded by other directives, incorporated in regulations, or obsolete due to repeal of laws.

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