Special Instructions When Claiming the School District Property Tax Credit

Please use the information below to avoid common errors made on the Nebraska Property Tax Incentive Act Credit Computation, Form PTC.

The School District Property Tax Credit is for property taxes paid in 2020.

  1. Since property taxes are usually paid the year after they are levied, for most taxpayers the property tax year is 2019.
  2. Regardless of the property tax year involved, the parcel ownership period must be within the corresponding property tax year.
    NOTE: If you purchased property after the property tax year and you paid property taxes for that preceding year, you should attach documentation, such as a closing statement, to substantiate your claim for the credit.

Parcel ID number requirements:

  1. The Lancaster County parcel ID number must contain 17 characters (13 numeric and 4 hyphens).
    Example: 99-99-999-999-999.
  2. The parcel ID number for all other counties must be either 9 or 10 characters in length, and generally all numeric.

It is important to use the Nebraska School District Property Tax Look-up Tool when completing the Form PTC to be filed with your income tax return.

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