Directives | Nebraska Department of Revenue

Directives

All other directives have been superseded by other directives, incorporated in regulations, or obsolete due to repeal of laws.

Directive, Subject	Title
24-3, Renewable Energy	Assessment of Renewable Energy Generation Facilities (9/2024, Supersedes Directive 23-3)
24-2, School District Property Tax Relief Credit	School District Property Tax Relief Credit (SDPTRC) and Tax Statement Calculations (12/2024)
24-1, Real Property Tax Credit	Real Property Tax Credit and Tax Statement Calculations (9/2024, Supersedes Directive 23-5)
23-4, Abstract Report	Real Property Abstract of Assessment Extension Procedure (02/2023, Supersedes Directive 15-2)
23-2, Documentary Stamp Tax	Deeds to Trustees Documentary Stamp Tax for Trusts and Certificate of Exemption (01/2023, Supersedes Directive 12-2)
23-1, Sales File	Comparable Sales (02/2023, Supersedes Directive 16-3)
22-6, Car Line Companies	Carline Company Time/Speed Study Procedure (12/2022, Supersedes Directive 10-1)
22-5, Sales File	Level of Value and Quality of Assessment Measurement (11/2022, Supersedes Directive 12-5)
22-4, Real Property	Section 1031 Like-kind Exchanges of Real Property (12/2022, Supersedes Directive 12-4)
22-3, Homestead Exemption	Homestead Exemption Applications Following a Natural Disaster (11/2022, Supersedes Directive 15-3)
22-2, Fixtures and Trade Fixtures	Fixtures and Trade Fixtures Classification as Real or Personal Property (12/2022, Supersedes Directive 11-5)
22-1, Sales File	State Sales File (08/2022, Supersedes Directive 11-8)