Polk County           Nebraska

Permissive Exemptions

 

An organization that owns real or tangible personal property, or licensed motor vehicles, and is seeking a property tax exemption may file for an exemption if:

 

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

2. The property is -

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

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

   3. Not owned or used for financial gain or profit to either the owner or user;

   4. Not used for the sale of alcoholic beberages for more than 20 hours per week; and

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

 

An organization must file a Form 451 on or before 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.