Form 457 "Application for Exemption From Motor Vehicle Taxes by Qualifying Nonprofit Organizations" - Nebraska

What Is Form 457?

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 February 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 457 by clicking the link below or browse more documents and templates provided by the Nebraska Department of Revenue.

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Download Form 457 "Application for Exemption From Motor Vehicle Taxes by Qualifying Nonprofit Organizations" - Nebraska

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Application for Exemption
FORM
File with Your
457
from Motor Vehicle Taxes by Qualifying Nonprofit Organizations
County Treasurer
• Read instructions on reverse side.
Name of Organization
Tax Year
Name of Owner of Property
County Name
State Where Incorporated
Street or Other Mailing Address
Contact Name
Phone Number
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
Description of the Motor Vehicles
• Attach an additional sheet, if necessary.
Registration Date or
Model Year
Vehicle ID Number
Date of Acquisition,
Motor Vehicle Make
Body Type
if Newly Purchased
Motor Vehicle described above is used in the following exempt category (please mark the applicable boxes):
Are the motor vehicles used exclusively
as indicated? (see instructions)
Agricultural and Horticultural Society
Educational
Religious
Charitable
Cemetery
Give a detail description of the use of the motor vehicle:
YES
NO
If No, give percentage of exempt use:
%
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
For County Treasurer Recommendation
Approval
Comments:
Denial
Signature of County Treasurer
Date
For County Board of Equalization Use Only
Approval
If the County Board’s determination is different from the County Treasurer’s recommendation, an explanation is required.
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
Nebraska Department of Revenue
Authorized by Neb. Rev. Stat. §§ 77-202(1)(c) and (d), and 60-3,185, and 60-3,189
96-253-2006 Rev. 2-2020 Supersedes 96-253-2006 Rev. 6-2019
Please retain a copy for your records.
Print
Reset
Application for Exemption
FORM
File with Your
457
from Motor Vehicle Taxes by Qualifying Nonprofit Organizations
County Treasurer
• Read instructions on reverse side.
Name of Organization
Tax Year
Name of Owner of Property
County Name
State Where Incorporated
Street or Other Mailing Address
Contact Name
Phone Number
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
Description of the Motor Vehicles
• Attach an additional sheet, if necessary.
Registration Date or
Model Year
Vehicle ID Number
Date of Acquisition,
Motor Vehicle Make
Body Type
if Newly Purchased
Motor Vehicle described above is used in the following exempt category (please mark the applicable boxes):
Are the motor vehicles used exclusively
as indicated? (see instructions)
Agricultural and Horticultural Society
Educational
Religious
Charitable
Cemetery
Give a detail description of the use of the motor vehicle:
YES
NO
If No, give percentage of exempt use:
%
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
For County Treasurer Recommendation
Approval
Comments:
Denial
Signature of County Treasurer
Date
For County Board of Equalization Use Only
Approval
If the County Board’s determination is different from the County Treasurer’s recommendation, an explanation is required.
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
Nebraska Department of Revenue
Authorized by Neb. Rev. Stat. §§ 77-202(1)(c) and (d), and 60-3,185, and 60-3,189
96-253-2006 Rev. 2-2020 Supersedes 96-253-2006 Rev. 6-2019
Please retain a copy for your records.
Instructions
Who May File. Any organization that owns a motor vehicle for which an exemption is sought must file for a motor vehicle
tax exemption if:
1.
The motor vehicle is owned by and used exclusively for agricultural and horticultural societies; or
2.
The motor vehicle is:
a.
Owned by an educational, religious, charitable, or cemetery organization, 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;
d. Not used for the sale of alcoholic liquors for more than 20 hours per week; AND
e.
Not owned or used by an organization which discriminates in membership or employment based on race, color,
or national origin.
Each motor vehicle must be listed separately to qualify for tax exempt status.
Use of Vehicle. A partial exemption of a motor vehicle may not be granted. A motor vehicle does not have separable
portions; it is either exempt or taxable in its entirety. If a motor vehicle is used for other than incidental nonexempt use, no
exemption may be granted. For example, a qualifying organization provides a motor vehicle to an employee to use in the
activities of the organization. The employee also uses the motor vehicle for personal and family use beyond incidental use.
The motor vehicle is taxable since it is not used exclusively for exempt purposes. If a qualifying organization provides a
motor vehicle to an employee to use as transportation to and from the workplace, this personal use would not automatically
preclude the exemption.
Please note: Exemption from motor vehicle tax does not exempt the motor vehicle from sales and use taxes or wheel tax.
When and Where to File. All applications for exemption must be filed with the county treasurer of the county in which
the motor vehicle is subject to tax, not more than 15 days before and not later than 30 days after the registration date of the
motor vehicle. For a newly-acquired motor vehicle, the application must be made within 30 days of the date of purchase.
Exempt status for a motor vehicle extends through one registration period. A renewal application must be filed annually no
sooner than the first day of the last month of the registration period or no later than the last day of the registration period.
Failure to apply for tax exempt status within the allotted time is a waiver of the exemption for the registration year.
Appeal Procedures. If an application for exemption is disapproved by the county board of equalization (board), appeal
may be made to the Tax Equalization and Review Commission within 30 days of the final decision of the board.
Specific Instructions
Indicate primary use of the motor vehicle by marking the appropriate block. State in detail the use of the motor vehicle and
explain any circumstances existing when the motor vehicle may have multiple use classifications. If the motor vehicle is not
used exclusively as indicated, give the approximate percentage of exempt use.
The completed Application for Exemption, Form 457, is retained by the county clerk after action by the board. The county
treasurer may make copies for their records.
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