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

1) Issued new Directive 11-3 Assessment of Wind Energy Generation Facilities, and 

2) Reposted Information Guide for Property Tax Exemptions, reflects change of deadline from August 1 to July 1,  for permissive exemption applications for newly acquired or converted use, per 2010 LB 708.

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

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