Form 191 "Vacant or Unimproved Lot Application" - Nebraska

What Is Form 191?

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 January 1, 2014;
  • 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 191 by clicking the link below or browse more documents and templates provided by the Nebraska Department of Revenue.

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Download Form 191 "Vacant or Unimproved Lot Application" - Nebraska

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File with the
FORM
Vacant or Unimproved Lot Application
County Assessor
191
On or Before
December 31
Name and Mailing Address of Owner
County Name
Name
Current Mailing Address (Number and Street or PO Box)
Tax Year Applied For
City
State
Zip Code
Date Filed
__________________________ , 20 _____
Daytime Phone
Email Address
Subdivision Name and City
Year Subdivided
Total Number of Lots
Number of Unsold Lots as of December 31
Number of Lots to be Combined
Are these lots in the same tax district?
Average Asking Price Per Lot
$
Yes
No
If “No” please stop, you do not qualify.
Real Property Description
• Please attach a list or a plat of lots and the asking prices.
Improvements (Please check all that apply)
Gas
Curbs and Gutters
Paved Street
Street Lights
Public Water
Public Sewer
Septic Tanks
Other _________________
What is the anticipated sellout period?
How many lots were sold last year?
Average Selling Price Per Lot Last Year
$
If there is financing on these lots, what are the terms?
Number of Years Financed
Interest Rate Financed
Lending Institution Name/Address
Under penalties of law, I declare that I have examined this application and that it is, to the best of my knowledge and belief, true, complete,
sign
and correct, and that I am duly authorized to sign this application.
here
Owner’s Signature
Date
Name and Mailing Address if Different From Above
Phone Number
This application must be filed with the county assessor on or before December 31.
For County Assessor’s Comments
Date of Receipt
Nebraska Department of Revenue
Authorized by
Neb. Rev. Stat. § 77-132
96-317-2014
Print
Reset
File with the
FORM
Vacant or Unimproved Lot Application
County Assessor
191
On or Before
December 31
Name and Mailing Address of Owner
County Name
Name
Current Mailing Address (Number and Street or PO Box)
Tax Year Applied For
City
State
Zip Code
Date Filed
__________________________ , 20 _____
Daytime Phone
Email Address
Subdivision Name and City
Year Subdivided
Total Number of Lots
Number of Unsold Lots as of December 31
Number of Lots to be Combined
Are these lots in the same tax district?
Average Asking Price Per Lot
$
Yes
No
If “No” please stop, you do not qualify.
Real Property Description
• Please attach a list or a plat of lots and the asking prices.
Improvements (Please check all that apply)
Gas
Curbs and Gutters
Paved Street
Street Lights
Public Water
Public Sewer
Septic Tanks
Other _________________
What is the anticipated sellout period?
How many lots were sold last year?
Average Selling Price Per Lot Last Year
$
If there is financing on these lots, what are the terms?
Number of Years Financed
Interest Rate Financed
Lending Institution Name/Address
Under penalties of law, I declare that I have examined this application and that it is, to the best of my knowledge and belief, true, complete,
sign
and correct, and that I am duly authorized to sign this application.
here
Owner’s Signature
Date
Name and Mailing Address if Different From Above
Phone Number
This application must be filed with the county assessor on or before December 31.
For County Assessor’s Comments
Date of Receipt
Nebraska Department of Revenue
Authorized by
Neb. Rev. Stat. § 77-132
96-317-2014
Instructions
Qualifications. The owner of two or more vacant or unimproved lots that are being held for sale or resale, may elect to have
the lots treated as one parcel for property assessment and property tax purposes. These lots must be in the same subdivision
and in the same tax district. See
Neb. Rev. Stat. §
77-132.
An election for treatment as one parcel must be made annually by filing this form with the county assessor by December 31
immediately preceding the year for which the election to treat the vacant or unimproved lots as one parcel is sought.
Procedure. For lots covered by this application, the county assessor must use the income approach, including the use of
a discounted cash-flow analysis.
When and Where to File. This application must be filed with the county assessor in the county where the vacant or
unimproved lots are located. The application must be fully completed, signed, and dated. Applications must be received by
the county assessor’s office on or before December 31 immediately preceding the year for which the election to treat lots as
one parcel is sought. If the filing deadline falls on a weekend or holiday, the filing deadline is the next business day.
If this application is sent to the county assessor through the U.S. mail, it will be considered filed on the date of the postmark.
If this application is sent to the county assessor as registered or certified U.S. mail, the application filing date will be the
registered or certified date.
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