Frequently Asked Questions – Permissive Exemption

An organization which is the owner of real or tangible personal property and is seeking a property tax exemption may file for an exemption if:
The property is owned by and used exclusively for agricultural or horticultural societies; or, the property is:
Owned by educational, religious, charitable or cemetery organizations;
Used exclusively for educational, religious, charitable or cemetery purposes;
Not owned or used for financial gain or profit to either the owner or user;
Not used for the sale of alcoholic beverages for more than 20 hours per week; and
Not owned or used by an organization which discriminates in membership or employment based on race, color or national origin.
The property is a charitable organization that owns a building which is made available to students in attendance at an educational institution and is recognized by the institution as approved student housing.  The exemption shall only apply to the common area(s) of such building.
 The property is a for-profit skilled nursing facility as defined in Neb. Rev. Stat. §71-429, nursing facility as defined in Neb. Rev. Stat. §71-424 or assisted-living facility as defined in Neb. Rev. Stat. §71-5903 that provides housing for Medicaid beneficiaries, except that the exemption amount for such property shall be a percentage of the property taxes that would otherwise be due.