The Property Assessment Division has issued four new directives for the Nebraska Assessor Reference Manual:

Directive 11-5 Fixtures and Trade Fixtures Classification as Real or Personal Property

Directive 11-6 Date of Sale for Sales File Purposes on Transfers of Real Property (Supersedes Directive 03-3)

Directive 11-7 "Date of Sale Assessed Value" in the State Sales File (Supersedes Directive 05-1)

Directive 11-8 State Sales File Procedure for Adjusting and Reporting the Assessed Value of Agricultural Land Included in Sales of Non-Agricultural Land (Supersedes Directive 05-7)

Please update your Assessor Reference Manual accordingly.

All information related to the 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.