Form 451 "Exemption Application for Tax Exemption on Real and Personal Property by Qualifying Organizations" - Nebraska

What Is Form 451?

This is a legal form that was released by the Nebraska Department of Revenue - a government authority operating within Nebraska. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on March 1, 2020;
  • The latest edition provided by the Nebraska Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form 451 by clicking the link below or browse more documents and templates provided by the Nebraska Department of Revenue.

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Download Form 451 "Exemption Application for Tax Exemption on Real and Personal Property by Qualifying Organizations" - Nebraska

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Exemption Application
File with Your County
FORM
Assessor on or
for Tax Exemption on Real and Personal Property by Qualifying Organizations
451
Before December 31
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 Business if Different than Organization
State Where Incorporated
Value of Real Property Value of Personal Property
Parcel ID Number
Name of Owner of Property
$
$
Phone Number
Street or Other Mailing Address of Applicant
Contact Name
City
State
Zip Code
Email Address
Type of Ownership
Agricultural and Horticultural Society
Educational Organization
Religious Organization
Charitable Organization
Cemetery Organization
Title of Officers,
Name
Address, City, State, Zip Code
Directors, or Partners
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 primary use of the property and any other uses 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
YES
NO
Is the property used for financial gain or profit to either the owner, the owner or organization making exclusive use of the property, or private individuals?
YES
NO
Is a portion of the property used for the sale of alcoholic beverages? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
YES
NO
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
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
Denied
Signature of County Assessor
Date
For County Board of Equalization Use Only
Approved
If the County Board’s determination is different from the County Assessor’s recommendation, an explanation is required.
Approval of a Portion
Denied
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.
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. 8-2021 Supersedes 96-135-1999 Rev. 3-2020
Print
Reset
Exemption Application
File with Your County
FORM
Assessor on or
for Tax Exemption on Real and Personal Property by Qualifying Organizations
451
Before December 31
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 Business if Different than Organization
State Where Incorporated
Value of Real Property Value of Personal Property
Parcel ID Number
Name of Owner of Property
$
$
Phone Number
Street or Other Mailing Address of Applicant
Contact Name
City
State
Zip Code
Email Address
Type of Ownership
Agricultural and Horticultural Society
Educational Organization
Religious Organization
Charitable Organization
Cemetery Organization
Title of Officers,
Name
Address, City, State, Zip Code
Directors, or Partners
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 primary use of the property and any other uses 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
YES
NO
Is the property used for financial gain or profit to either the owner, the owner or organization making exclusive use of the property, or private individuals?
YES
NO
Is a portion of the property used for the sale of alcoholic beverages? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
YES
NO
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
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
Denied
Signature of County Assessor
Date
For County Board of Equalization Use Only
Approved
If the County Board’s determination is different from the County Assessor’s recommendation, an explanation is required.
Approval of a Portion
Denied
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.
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. 8-2021 Supersedes 96-135-1999 Rev. 3-2020
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 file 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
benefit of any educational, religious, charitable, or cemetery organization;
b.
Used exclusively for educational, religious, charitable, or cemetery purposes;
c.
Not owned or used for financial gain or profit to either the owner or user;
Not used for the sale of alcoholic beverages for more than 20 hours per week; AND
d.
e.
Not owned or used by an organization which discriminates in membership or employment based on race,
color, or national origin.
An organization must file a Form 451 if new property is acquired, or if the property is converted to exempt use.
Applications not completed in full, including the estimated value of the real property, and if applicable the personal property,
will result in the denial of the requested exemption.
When and Where to File. The Form 451 must be filed 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 file a Form 451 on or before December 31, it may file a Form 451
on or before June 30 with the county assessor. The organization or society must also file 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 finding 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 filing 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 file 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 qualified for exemption, the purchasing organization must file 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 filed,
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 filed for every year evenly divisible
by four. For the intervening years (those years not evenly divisible by four), the Statement of Reaffirmation of Tax
Exemption, Form 451A , must be filed 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 disqualified 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 filed with the Tax Equalization and Review Commission within 30 days of the final decision.
Specific Instructions. Property tax exemptions are strictly construed, and it is the responsibility of the applicant to
prove the property qualifies for an exemption. Failure to provide a detailed use of the property in the space provided
may result in the denial of the application.
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 classification. 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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