The Department of Revenue, Property Assessment Division, has posted revised forms on our website for the following:
Nebraska Personal Property Return and Schedule;
Nebraska Change in Personal Property;
Notice of Failure to File Personal Property Return; and
Notice of Penalty and Interest on Personal Property.
Changes were made to the forms to reflect legislative changes (LB 28) for two dates related to penalties for late filing of personal property. Effective January 1, 2014, the 10% penalty will be imposed through June 30 and the 25% penalty will be imposed after July 1. In prior years, the 10% penalty had been imposed through July 31 and the 25% penalty had been imposed after August 1.
On the Notice of Failure to File and Notice of Penalty and Interest, the boxes for recording amounts of penalty, interest, and total were removed and replaced with two options for indicating which penalty was applied.
Minor changes were made to all forms to make them consistent with the Department's standards.
The revised forms are effective January 1, 2014 and should be used for all future filings.
If you have any questions, please contact the Policy/Legal Section of the Property Assessment Division.