77-1343.
Agricultural or horticultural land; terms, defined.
The
purpose of sections 77-1343
to 77-1347.01
is to provide a special valuation for qualified agricultural or horticultural
land so that the current assessed valuation of the land for property tax
purposes is the value that the land would have without regard to the value the
land would have for other purposes or uses. For purposes of sections 77-1343
to 77-1347.01:
(1)
Agricultural or horticultural land means that land as defined in section 77-1359;
(2)
Applicant means an owner or lessee;
(3)
Lessee means a person leasing agricultural or horticultural land from a state
or governmental subdivision which is an owner that is subject to taxation under
section 77-202.11;
(4)
Owner means an owner of record of agricultural or horticultural land or the
purchaser of agricultural or horticultural land under a contract for sale; and
(5)
Special valuation means the value that the land would have for agricultural or
horticultural purposes or uses without regard to the actual value the land
would have for other purposes or uses.
77-1344.
Agricultural or horticultural land; special valuation; when applicable.
(1)
Agricultural or horticultural land which has an actual value as defined in
section 77-112
reflecting purposes or uses other than agricultural or horticultural purposes
or uses shall be assessed as provided in subsection (3) of section 77-201
if the land meets the qualifications of this subsection and an application for
such special valuation is filed and approved pursuant to section 77-1345.
In order for the land to qualify for special valuation all of the following
criteria shall be met: (a) The land is located outside the corporate boundaries
of any sanitary and improvement district, city, or village except as provided
in subsection (2) of this section; and (b) the land is agricultural or
horticultural land.
(2)
Special valuation may be applicable to agricultural or horticultural land
included within the corporate boundaries of a city or village if the land is
subject to a conservation or preservation easement as provided in the
Conservation and Preservation Easements Act and the governing body of the city
or village approves the agreement creating the easement.
(3) The
eligibility of land for the special valuation provisions of this section shall
be determined each year as of January 1. If the land so qualified becomes
disqualified on or before December 31 of that year, it shall continue to
receive the special valuation until January 1 of the year following.
(4) The
special valuation placed on such land by the county assessor under this section
shall be subject to equalization by the county board of equalization and the
Tax Equalization and Review Commission.
77-1345.
Agricultural or horticultural lands; special valuation; application.
(1) An
applicant seeking special valuation under section 77-1344
shall make application to the county assessor on or before June 30 of the first
year in which such valuation is requested.
(2)(a)
The application shall be made upon forms prescribed by the Tax Commissioner and
available from the county assessor and shall include such information as may
reasonably be required to determine the eligibility of the applicant and the
land.
(b) The
application shall be signed by any one of the following:
(i) The
applicant;
(ii)
Any person of legal age duly authorized in writing to sign an application on
behalf of the applicant; or
(iii)
The guardian or conservator of the applicant or the executor or administrator
of the applicant's estate.
(c) The
assessor shall not approve an application signed by a person whose authority to
sign is not a matter of public record in the county unless there is filed with
the assessor a true copy of the deed, contract of sale, power of attorney,
lease, or other appropriate instrument evidencing the signer's qualification
pursuant to subdivision (2)(b) of this section.
(3) If
the county board of equalization takes action pursuant to section 77-1504
or 77-1507,
the applicant may file an application for special valuation within thirty days
after the mailing of the valuation notice issued by the county board of
equalization pursuant to section 77-1504
or 77-1507.
77-1345.01.
Agricultural or horticultural lands; special valuation; approval or denial;
protest; appeal; failure to give notice; effect.
(1) On
or before July 15 in the year of application, the county assessor shall approve
or deny the application for special valuation filed pursuant to section 77-1345.
On or before July 22, the county assessor shall issue notice of approval or
denial.
(2) If
the application is approved by the county assessor, the land shall be valued as
provided in section 77-1344
and, on or before July 22, the county board of equalization shall send a
property valuation notice for special value to the owner and, if not the same,
the applicant. Within thirty days after the mailing of the notice, a written
protest of the special value may be filed.
(3)(a)
If the application is denied by the assessor, a written protest of the denial
of the application may be filed within thirty days after the mailing of the
denial.
(b) If
the denial of an application for special valuation is reversed on appeal and
the application is approved, the land shall be valued as provided in section 77-1344
and the county board of equalization shall send the property valuation notice
for special value to the owner and, if not the same, the applicant or his or
her successor in interest, within fourteen days after the date of the final
order. Within thirty days after the mailing of the notice, a written protest of
the special value may be filed.
(4) If
the county board of equalization takes action pursuant to section 77-1504
or 77-1507
and the applicant filed an application for special valuation pursuant to
subsection (3) of section 77-1345,
the county assessor shall approve or deny the application within fifteen days
after the filing of the application and issue notice of the approval or denial
as prescribed in subsection (1) of this section. If the application is denied
by the county assessor, a written protest of the denial may be filed within
thirty days of the mailing of the denial.
(5) The
assessor shall mail notice of any action taken by him or her on an application
to the owner and the applicant if different than the owner.
(6) All
provisions of section 77-1502
except dates for filing of a protest, the period for hearing protests, and the
date for mailing notice of the county board of equalization's decision are
applicable to any protest filed pursuant to this section.
(7) The
county board of equalization shall decide any protest filed pursuant to this
section within thirty days after the filing of the protest.
(8) The
clerk shall mail a copy of any decision made by the county board of
equalization on a protest filed pursuant to this section to the owner and the applicant
if different than the owner within seven days after the board's decision.
(9) Any
decision of the county board of equalization may be appealed to the Tax
Equalization and Review Commission, in accordance with section 77-5013,
within thirty days after the date of the decision.
(10) If
a failure to give notice as prescribed by this section prevented timely filing
of a protest or appeal provided for in this section, any applicant may petition
the Tax Equalization and Review Commission in accordance with section 77-5013,
on or before December 31 of each year, to determine whether the land will
receive special valuation for that year or to determine special value for that
year.
77-1346.
Agricultural or horticultural lands; eligibility for special valuation; rules
and regulations.
The Tax
Commissioner shall adopt and promulgate rules and regulations to be used by
county assessors in determining eligibility for special valuation under section
77-1344
and in determining the special valuation of such land for agricultural or
horticultural purposes under section 77-1344.
77-1347.
Agricultural or horticultural lands; special valuation; disqualification.
Upon
approval of an application, the county assessor shall value the land as
provided in section 77-1344
until the land becomes disqualified for such valuation by:
(1)
Written notification by the applicant or his or her successor in interest to
the county assessor to remove such special valuation;
(2)
Sale or transfer to an ownership making it exempt from property taxation;
(3)
Sale or transfer to the state or its political subdivisions, unless the land
continues to qualify as agricultural or horticultural land;
(4)
Except as provided in subsection (2) of section 77-1344,
inclusion of the land within the corporate boundaries of any sanitary and
improvement district, city, or village; or
(5) The
land no longer qualifying as agricultural or horticultural land.
77-1347.01.
Agricultural or horticultural lands; special valuation; disqualification;
procedure; protest; decision; appeal.
At any
time, the county assessor may determine that land no longer qualifies for
special valuation pursuant to sections 77-1344
and 77-1347.
If land is deemed disqualified, the county assessor shall send a written notice
of the determination to the applicant or owner within fifteen days after his or
her determination, including the reason for the disqualification. A protest of
the county assessor's determination may be filed with the county board of
equalization within thirty days after the mailing of the notice. The county
board of equalization shall decide the protest within thirty days after the
filing of the protest. The county clerk shall, within seven days after the
county board of equalization's final decision, mail to the protester written
notification of the board's decision. The decision of the county board of
equalization may be appealed to the Tax Equalization and Review Commission in
accordance with section 77-5013
within thirty days after the date of the decision. The valuation notice
relating to the land subject to the county assessor's disqualification notice
shall be sent in accordance with subsection (2) of section 77-1315
and the valuation may be protested pursuant to section 77-1502.
77-1348.
Repealed. Laws 2009, LB 166, § 23.
77-1349.
Unconstitutional.
77-1350.
Unconstitutional.
77-1351.
Unconstitutional.
77-1352.
Unconstitutional.
77-1353.
Unconstitutional.
77-1354.
Unconstitutional.
77-1355.
Greenbelt Advisory Committee; established; members; terms; duties; expenses.
(1) The
Greenbelt Advisory Committee is established to assist and advise the Property
Tax Administrator in developing uniform and proportionate special valuation of
agricultural land and horticultural land which is subject to land-use controls
provided for in sections 77-1343
to 77-1347.01.
The advisory committee shall provide advice to the Tax Commissioner and the
Legislature on rules and regulations under section 77-1346
and methods and practices of state and local assessing officials for such
special valuation. The Tax Commissioner shall respond to the recommendations of
the advisory committee and explain the basis for approval or rejection of
recommendations.
(2) The
advisory committee shall consist of the following members appointed by the
Governor:
(a) Two
active farmers;
(b) An
active rancher;
(c) A
real property appraiser with expertise in the appraisal of agricultural land
and horticultural land;
(d) A
professor of agricultural economics at the University of Nebraska Institute of
Agriculture and Natural Resources;
(e) An
elected county assessor or a designee of the county assessor; and
(f) An
elected county commissioner or supervisor.
The
members shall serve for terms of four years, except that the Governor shall
designate three of the initial members to serve for two-year terms. The members
shall select a chairperson from the advisory committee's membership. The
advisory committee shall meet at least once annually.
(3) The
advisory committee shall develop recommendations on:
(a)
When using comparable sales analysis for purposes of establishing the special
valuation under sections 77-1343
to 77-1347.01,
how such information may be gathered from other counties and locations within a
county;
(b)
When using an income capitalization approach for such special valuation, the
income and expense information to be used and the appropriate method of
gathering such information;
(c)
When using the income capitalization approach, the approved methods of
determining the capitalization rate, including methods of gathering valid
comparable sales for purposes of determining the capitalization rate on
comparable agricultural land and horticultural land; and
(d) Any
further revisions to sections 77-1343
to 77-1347.01
as the committee deems important for uniform enforcement of such sections and
uniform special valuation of agricultural land and horticultural land.
(4)
Methods and recommendations developed by the advisory committee shall provide
for an annually updated analysis based on a three-year average of the
information used. The advisory committee may develop recommendations for
valuation methods which provide for special valuation of land used for
specialized agricultural and horticultural crop production which is unique or
localized to a specific area. The recommendations shall be provided by October
1 each year.
(5) The
Property Tax Administrator shall provide administrative staff support and
information as requested by the advisory committee so long as provision of
staff support and information does not impair the ability of the Property Tax
Administrator to carry out other statutory obligations.
(6)
Members shall be reimbursed for actual and necessary expenses pursuant to
sections 81-1174
to 81-1177.
77-1356.
Transferred to section 77-3431.
77-1357.
Repealed. Laws 1985, LB 22, § 1.
77-1358.
Repealed. Laws 1989, LB 361, § 25.
77-1359.
Agricultural and horticultural land; legislative findings; terms, defined.
The
Legislature finds and declares that agricultural land and horticultural land
shall be a separate and distinct class of real property for purposes of
assessment. The assessed value of agricultural land and horticultural land
shall not be uniform and proportionate with all other real property, but the
assessed value shall be uniform and proportionate within the class of
agricultural land and horticultural land.
For
purposes of sections 77-1359
to 77-1363:
(1)
Agricultural land and horticultural land means a parcel of land, excluding any
building or enclosed structure and the land associated with such building or
enclosed structure located on the parcel, which is primarily used for
agricultural or horticultural purposes, including wasteland lying in or
adjacent to and in common ownership or management with other agricultural land
and horticultural land;
(2)
Agricultural or horticultural purposes means used for the commercial production
of any plant or animal product in a raw or unprocessed state that is derived
from the science and art of agriculture, aquaculture, or horticulture.
Agricultural or horticultural purposes includes the following uses of land:
(a)
Land retained or protected for future agricultural or horticultural purposes
under a conservation easement as provided in the Conservation and Preservation
Easements Act except when the parcel or a portion thereof is being used for
purposes other than agricultural or horticultural purposes; and
(b)
Land enrolled in a federal or state program in which payments are received for
removing such land from agricultural or horticultural production;
(3)
Farm home site means not more than one acre of land contiguous to a farm site
which includes an inhabitable residence and improvements used for residential
purposes, and such improvements include utility connections, water and sewer
systems, and improved access to a public road; and
(4)
Farm site means the portion of land contiguous to land actively devoted to
agriculture which includes improvements that are agricultural or horticultural
in nature, including any uninhabitable or unimproved farm home site.
77-1360.
Repealed. Laws 1997, LB 270, § 110.
77-1360.01.
Repealed. Laws 2006, LB 808, § 52.
77-1361.
Repealed. Laws 2006, LB 808, § 52.
77-1362.
Repealed. Laws 2006, LB 808, § 52.
77-1363.
Agricultural and horticultural land; classes and subclasses.
Agricultural
land and horticultural land shall be divided into classes and subclasses of
real property under section 77-103.01,
including, but not limited to, irrigated cropland, dryland cropland, grassland,
wasteland, nurseries, feedlots, and orchards, so that the categories reflect
uses appropriate for the valuation of such land according to law. Classes shall
be inventoried by subclasses of real property based on soil classification
standards developed by the Natural Resources Conservation Service of the United
States Department of Agriculture as converted into land capability groups by
the Property Tax Administrator. County assessors shall utilize and implement
soil surveys in the assessment year after the soil survey maps become available
from the Natural Resources Conservation Service of the United States Department
of Agriculture. Nothing in this section shall be construed to limit the classes
and subclasses of real property that may be used by county assessors or the Tax
Equalization and Review Commission to achieve more uniform and proportionate
valuations.