Nebraska Property Tax Credits
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Taxpayers can claim the community college property taxes paid credit by filing a Nebraska income tax return. Taxpayers can still claim refundable credits for school district property taxes paid between January 1, 2022 and January 2, 2024, and for community college property taxes paid after December 31, 2021. If a taxpayer did not claim the refundable credit on their original income tax return, individuals may file Form PTCX for the applicable tax year and businesses can file an amended tax return to claim the credit.
The deadline has passed to claim refundable credits for school district property taxes paid in 2020 and 2021.
The Nebraska Property Tax Look-Up Tool has property tax and payment records from 2020. Information to claim the community college property taxes paid credit will generally be updated by late January for the prior calendar year.
Forms
- 2025 Nebraska Property Tax Credit, Form PTC
2024 Nebraska Property Tax Credit, Form PTC
2023 Nebraska Property Tax Credit, Form PTC
2022 Nebraska Property Tax Credit, Form PTC
Individuals may also use the following forms if an original individual return has already been filed:
- 2025 Amended Nebraska Property Tax Credit, Form PTCX
2024 Amended Nebraska Property Tax Credit, Form PTCX
2023 Amended Nebraska Property Tax Credit, Form PTCX
2022 Amended Nebraska Property Tax Credit, Form PTCX
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