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Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-217. Recreational trail easement; qualifications for property tax exemption

Current as of January 01, 2024 | Updated by Findlaw Staff

To qualify for the property tax exemption, the easement shall:

(1) Be perpetual and recorded with the appropriate county register of deeds;

(2) Provide public access and connect to existing or planned regional trails or significant local attractions, such as parks, waterways, cultural sites, or residential areas; and

(3) Be held by an eligible holder, including nonprofit organizations that demonstrate:

(a) A primary mission of promoting public access, health, and wellness through recreational land use;

(b) A commitment to environmental conservation and land stewardship; and

(c) Capacity to oversee and manage trail easements independently or through partnerships with accredited entities, ensuring compliance with public access goals.

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Cite this article: FindLaw.com - Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-217. Recreational trail easement; qualifications for property tax exemption - last updated January 01, 2024 | https://codes.findlaw.com/ne/chapter-77-revenue-and-taxation/ne-rev-st-sect-77-217/

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