Neb. Rev. Stat. § 77-201

Nebraska Real Estate Calculators

Nebraska's 100% (75% ag) actual-value assessment, the § 77-3506 sliding-scale Homestead Exemption keyed to income brackets, and the LB 1107 (2020) refundable income-tax credit at 30% of school-district property taxes paid.

Anchored to: Neb. Rev. Stat. §§ 77-201, 77-3506, 77-1738; LB 1107 (2020)

1 calculator live. Reviewed against current statute and regulation. Last updated 2026-05-16.

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Neb. Rev. Stat. § 77-201 (assessment classes and ratios)

Nebraska Property Tax Calculator

Compute a Nebraska property's annual tax bill under Neb. Rev. Stat. Chapter 77. Models the § 77-201 class ratios (100% actual value for residential and commercial, 75% for agricultural and horticultural land), the § 77-3506 Homestead Exemption sliding-scale percentage by income (100% at the low end of the income table tapering to 0% at the upper threshold for owners age 65+ or totally disabled), the § 77-1738 TEEOSA county-levy cap (50¢ per $100 of actual value), and — most consequentially — the LB 1107 (2020) Nebraska Property Tax Incentive Act refundable income-tax credit (30% of school-district property taxes paid for tax year 2024).

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Nebraska Property Tax Calculator
Compute a Nebraska property's annual tax bill under Neb. Rev. Stat. Chapter 77. Models the § 77-201 class ratios (100% actual value for residential and commercial, 75% for agricultural and horticultural land), the § 77-3506 Homestead Exemption sliding-scale percentage by income (100% at the low end of the income table tapering to 0% at the upper threshold for owners age 65+ or totally disabled), the § 77-1738 TEEOSA county-levy cap (50¢ per $100 of actual value), and — most consequentially — the LB 1107 (2020) Nebraska Property Tax Incentive Act refundable income-tax credit (30% of school-district property taxes paid for tax year 2024).

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Every YMYL calculator is reviewed quarterly and after every legislative session in the jurisdiction it covers. Citations are link-validated monthly against the relevant statute and regulation websites. The methodology page documents the discipline.

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