Tax Exempt Property in Nebraska: An Analysis of Methods to Control Exemptions

I. Introduction II. History and Philosophy of Property Tax Exemption III. Authority for Exemptions IV. History of Exemptions in Nebraska … A. From 1875 through 1900 … B. From 1901 through 1919 … C. From 1920 through 1929 … D. From 1930 to Present V. Empirical Study … A. Nebraska County Assessors … 1. Results of the Survey … 2. General Comments … B. Survey of Other States … 1. States Requiring Annual Application for Exemption … 2. State Requiring Certification at Intervals of Longer Than One Year … C. Who Should Determine Exempt Status? VI. Proposed Legislation