Ag Law in the U.S. Supreme Court
August 11, 2023
UNL Professor and Agricultural/Water Law Specialist Dave Aiken examines three 2023 decisions by the U.S. Supreme Court that affect the ag industry.
Nebraska Inheritance Tax Update
March 8, 2022
Dave Aiken, UNL Extension water law and agricultural law specialist, discusses how LB310 will reduce most inheritance taxes beginning in 2023.
Cornhusker Economics: 2020 Nebraska Property Tax Changes
August 27, 2020
The Nebraska Unicameral enacted significant property tax relief legislation in the closing days of the 2020 legislative session. The compromise establishes a refundable state income tax credit of an estimated 6% of the property taxes paid for local schools (excluding property taxes for school bonds and school budget overrides).
Applying for Reduced Valuation of Damaged Property
June 14, 2019
A Q&A on the process of applying to have your property value reduced if you suffered significant 2019 flood damage.
New Law Allows Lower Taxes for Flood-Damaged Property
June 5, 2019
A new Nebraska law provides that property owners who suffered significant flood damage can apply to have their 2019 property taxes lowered. Damage must be reported on a new state form by July 15.
Property Taxes and Flood Damage
April 23, 2019
A bill in the Nebraska Legislature would establish a process for reducing the value of land and buildings damaged by natural disaster. See how this process would work if passed in its current language.
2019 Nebraska Property Tax-School Funding Issues
March 8, 2019
Nebraska has some of the highest ag property taxes in the nation. This article explores how these taxes support state and local government as well as K-12 education and examines some of the major property tax relief proposals.
Nebraska and Neighboring States’ Ag Property Taxes as a Percentage of State Net Farm Income Compared to US Average, 1950-2017
January 31, 2019
In Nebraska, agland property taxes have risen to historic levels in recent years as state net farm income has declined, leading to an agland property tax crunch for farm and ranch landowners. Nebraska’s agland property taxes as a share of state net farm income are 46% higher than for the US as a whole.