The Property Assessment Division has made the following updates to the Nebraska Assessor's Reference Manual:

Issued new Directive 11-2 Real Property Tax Credit and Tax Statements 2011 and 2012 (supersedes Directive 9-3)

Rescinded directives:

09-3 Real Property Tax Credit 2009 and 2010, superseded by Directive 11-2

05-4 Plan of Assessment Report (explained in Neb. Rev. Statute § 77-1311.02 and Regulation 60)

02-1 Taxability of Publicly Owned Property at Airports (explained in Neb. Rev. Statute § 77-202 and Regulation 15) 

All information related to the Assessor's Reference Manual is available on the Property Assessment Division's website under Legal Information.

Please contact the Legal/Policy section of the Division if you have questions.