Nebraska Form 451 PDF Details

In Nebraska, organizations seeking tax exemption on real and personal property for uses that are deemed beneficial to society face a detailed process encapsulated within the Form 451 Exemption Application. This crucial document is designed for specific entities such as agricultural and horticultural societies, educational organizations, religious groups, charitable entities, and cemetery organizations, outlining a pathway to obtain tax relief, providing they meet strict criteria. The form mandates information about the organization applying for exemption, including the name, ownership details, contact information, and a thorough description of the property for which the exemption is sought. Moreover, it probes into the exclusive use of the property, ensuring it's not employed for financial gain or the sale of alcoholic beverages beyond a designated limit, and that it doesn't facilitate practices discriminating based on race, color, or national origin. The filing timeline and procedures are rigorously delineated, highlighting deadlines and late filing possibilities alongside potential penalties for tardiness, emphasizing the importance of timely action and accuracy. Additionally, the form touches on intervening years’ requirements, appealing a denial, and the specific case of cemetery organizations, reflecting a comprehensive guide for exemptions within the state's regulatory framework. Thus, the Form 451 emerges as a pivotal document for qualifying organizations in Nebraska, navigating through the intricacies of tax exemption eligibility and procedural compliance, underscoring the necessity of precision and adherence to stipulated guidelines.

QuestionAnswer
Form NameNebraska Form 451
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesHorticultural, taxable, discriminates, Nebraska

Form Preview Example

File with

 

 

 

Exemption Application

 

 

FORM

Your County

 

for Tax Exemption on Real and Personal Property by Qualifying Organizations

 

451

Assessor

 

 

 

 

 

Read instructions on reverse side.

 

 

 

 

Failure to properly complete or timely file this application will result in a denial of the exemption.

 

 

 

 

 

 

 

 

 

 

Name of Organization

 

 

 

County Name

Tax Year

 

 

 

 

 

 

 

 

 

Name of Owner of Property

 

 

 

State Where Incorporated

 

 

 

 

 

 

 

 

 

Street or Other Mailing Address of Applicant

 

 

Total Actual Value of Real and Personal Property

Parcel ID Number

 

 

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

City

 

State

Zip Code

Contact Name

Phone Number

 

 

 

 

 

 

 

 

 

 

Type of Ownership

Agricultural and Horticultural Society

Educational Organization

Religious Organization

Charitable Organization

Cemetery Organization

Name

Title of Officers,

Directors, or Partners

Address, City, State, Zip Code

Legal description of real property and general description of all depreciable tangible personal property, except licensed motor vehicles:

Property described above is used in the following exempt category (please mark the applicable boxes):

Agricultural and Horticultural Society

 

Educational

 

Religious

 

Charitable

Cemetery

Give a detailed description of the use of the property:

All organizations, except for an Agricultural and Horticultural Society, must complete the following questions.

Is all of the property used exclusively as described above? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Is the property used for financial gain or profit to either the owner or owner or organization making exclusive use of the property? . .

Is a portion of the property used for the sale of alcoholic beverages? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If Yes, state the number of hours per week

Is the property owned or used by an organization which discriminates in membership or employment based on race, color,

or national origin? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

YES

YES

YES

YES

NO

NO

NO

NO

Under penalties of law, I declare that I have examined this exemption application and, to the best of my knowledge and belief, it is correct and complete. I also declare that I am duly authorized to sign this exemption application.

sign

 

 

 

 

 

 

 

 

 

 

 

here Authorized Signature

 

 

 

 

Title

 

Date

 

 

Retain a copy for your records.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For County Assessor’s Recommendation

 

 

 

 

Approval

COMMENTS:

 

 

 

 

 

 

 

 

Approval of a Portion

 

 

 

 

 

 

 

 

 

Denial

 

 

 

 

 

 

 

 

 

 

 

 

 

Signature of County Assessor

 

Date

 

 

 

 

 

 

 

 

 

 

 

 

 

For County Board of Equalization Use Only

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I declare that to the best of my knowledge and belief, the determination made by the County Board of Equalization is correct pursuant to the

 

laws of the State of Nebraska.

 

 

 

 

 

 

 

 

 

Approved

COMMENTS:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Approval of a Portion

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denied

 

 

 

 

 

 

 

 

 

 

 

Signature of County Board Member

 

Date

 

 

 

 

 

County Clerk: A legible copy of this form showing the final decision of the County Board of Equalization

must be delivered electronically to the Nebraska Department of Revenue within seven days after the Board’s decision.

Nebraska Department of Revenue, Property Assessment Division

Authorized by Neb. Rev. Stat . §§ 77-202.01 and 77-202.04

96-135-1999 Rev. 1-2014 Supersedes 96-135-1999 Rev. 7-2012

 

Instructions

Who May File. An organization that owns real or depreciable tangible personal property, except licensed motor vehicles, and is seeking a property tax exemption, must ile an Exemption Application for Tax Exemption on Real and Personal Property by Qualifying Organizations, Form 451, if:

1.The property is owned by and used exclusively for agricultural and horticultural societies; or

2.The property is:

a.Owned by educational, religious, charitable, or cemetery organizations, or any organization for the exclusive beneit of any educational, religious, charitable, or cemetery organization;

b.Used exclusively for educational, religious, charitable, or cemetery purposes;

c.Not owned or used for inancial gain or proit to either the owner or user;

d.Not used for the sale of alcoholic beverages for more than 20 hours per week; AND

e.Not owned or used by an organization which discriminates in membership or employment based on race, color, or national origin.

An organization must ile a Form 451 if new property is acquired, or if the property is converted to exempt use.

When and Where to File. The Form 451 must be iled on or before the December 31 immediately preceding the year for which the exemption is sought, with the county assessor of the county where the property is subject to tax.

Late Filings/Waivers. If an organization fails to ile a Form 451 on or before December 31, it may ile a Form 451 on or before June 30 with the county assessor. The organization or society must also ile a written request with the county board of equalization for a waiver, so that the county assessor may consider the application for exemption. The county board of equalization may grant the waiver upon inding that good cause exists for the failure to make application on or before December 31.

If the waiver is granted, the county assessor will examine the application and recommend to the county board of equalization whether the real property or tangible personal property should be taxable or exempt. The county assessor must assess a penalty against the organization in the amount of 10% of the tax that would have been assessed had the waiver been denied or $100, whichever is less, for each calendar month or fraction thereof for which the iling of the exemption application missed the December 31 deadline. The penalty may not be waived.

Property Acquired or Converted to Exempt Use. If property is acquired or converted to exempt use after January 1, the organization may ile an application for exemption on or before July 1 of the year the property was acquired or converted. If an organization, between July 1 and levy date (October 15), purchases property that has been granted a tax exemption, and the property continues to be qualiied for exemption, the purchasing organization must ile an application for exemption on or before November 15.

Taxable property acquired or converted after July 1 is not eligible for exemption that year. If an application is iled, it will be considered an application for exemption for the next year.

Intervening Years.After an exemption has been approved, a new application must be iled for every year evenly divisible by four. For the intervening years (those years not evenly divisible by four), the Statement of Reafirmation of Tax Exemption, Form 451A , must be iled on or before the December 31 immediately preceding the year for which the exemption is sought, except for real property of cemeteries.

Cemetery Organizations. Any real property exemption granted to a cemetery organization will remain in effect without reapplication, unless disqualiied by change of ownership or use. On or before August 1, the county assessor must annually review the ownership and use of all cemetery real property and report this review to the county board of equalization.

Appeal Procedures. In the event of disapproval of this application by the county board of equalization, an appeal may be iled with the Tax Equalization and Review Commission within 30 days of the inal decision.

Specific Instructions. Property tax exemptions are strictly construed, and it is the responsibility of the applicant to prove the property qualiies for an exemption.

If the property is used for more than one type of use, mark the appropriate blocks and give the approximate percentage of use under the classiication. Describe in detail the use of the property for which an exemption is sought. Explain any circumstances when the property may be used for taxable purposes. If additional space is needed, use a separate sheet of paper and attach a copy to each copy of this form.

The completed Form 451 must be retained by the county clerk after the county board of equalization action, with a legible copy forwarded electronically to the Department within seven days of the board’s decision. The county assessor may make copies for the county’s records.

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Completing this form requires care for details. Ensure all necessary blank fields are completed accurately.

1. You need to fill out the reapplication correctly, therefore be attentive when filling in the parts including these blanks:

Tips on how to complete 451A portion 1

2. Immediately after the last section is filled out, go to type in the suitable information in these - All organizations except for an, Is all of the property used, YES, Is the property used for financial, YES, Is a portion of the property used, If Yes state the number of hours, YES, Is the property owned or used by, YES, Under penalties of law I declare, complete I also declare that I am, sign here, Authorized Signature, and Title.

Part number 2 for filling out 451A

Be extremely mindful while completing complete I also declare that I am and sign here, because this is where many people make some mistakes.

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