Exemptions Forms (Permissive)

Nebraska law provides for certain property to be exempt from property taxes. Permissive exemptions are allowed for property owned by certain educational, religious, charitable, and cemetery organizations and by agricultural and horticultural societies which apply for and are granted exemptions each county’s board of equalization. Property owned by government entities is exempt as long as it is used for a public purpose. Finally, under the Nebraska Advantage and ImagiNE Acts, companies can enter into incentive agreements that permit exemptions for certain types of personal property in exchange for the companies meeting required investment and employment levels in the state. 

Claim for Nebraska Personal Property Exemption - 2025 Form 312P (03/2025)

Claim for Nebraska Personal Property Exemption - 2025 Form 1107P (03/2025)

Exemption Application Form 451 (10/2023) (agricultural society, education, religious, charitable, cemetery)

Statement of Reaffirmation of Tax Exemption - Form 451A (06/2019) (agricultural society, education, religious, charitable)

Exemption Application Form 451EI (11/2024) (application for tax exemption of student housing owned by a charitable organization)

Exemption Application Form 451NF (12/2024) (application for Qualifying For-Profit Nursing Facilities)

Exemption Application for Honorably Discharged Disabled Veterans - Form 453 (01/2022) (for mobile home and motor vehicle)

Exemption Application for Motor Vehicle - Form 457 (07/2024) (agricultural society, education, religious, charitable, cemetery)