The Department of Revenue, Property Assessment Division has posted a revised Personal Property Information Guide on the Division's website.
Changes were made 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.
The format of the information guide was changed to make it consistent with the Department's standards.
Please update your Nebraska Assessor Reference Manuals accordingly.