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Buffalo County
  • Part-Time Cook Opening
    Consolidated Management Company is accepting applications for part-time cook in the jail.Newspaper ad

    Job information and how to apply
  • 2020 Gravel Bids
    The Buffalo County Board of Commissioners will receive separate, sealed bids for gravel to be used by the Buffalo County Highway Department.

    Full Bid Details
  • Corrections Officer position
    The Buffalo County Sheriff's Office is accepting applications for a full-time Corrections Officer.  Job description and how to apply.
  • BUFFALO COUNTY FACILITIES OMP

    Buffalo County, Nebraska is accepting applications for a Seasonal Part-Time Park Maintenance Worker.

    Seasonal Position details and how to apply.

    
Permissive Exemptions
Permissive Exemptions

Property owned by religious, educational, charitable and cemetery organizations (or organizations organized and operated exclusively for the benefit of religious, educational, charitable and cemetery organizations, may obtain an exemption from property taxes in Nebraska, in whole or in part. There is a five-part test that must be met for the property to qualify. The test is:
  • The property must be owned by a religious, educational, charitable or cemetery organization;
  • The property must be used exclusively for religious, educational, charitable or cemetery purposes;
  • The property may not be used for gain or profit for the owner or the user;
  • The property may not be used for the sale of alcoholic liquor for more than 20 hours a week; and
  • The property may not be owned or used by an organization which discriminates in membership or employment based on race, color, or national origin.
All five parts of the test must be met for property to qualify for tax exemption in Nebraska. An organization simply holding a tax exempt certificate from the Internal Revenue Service does not qualify property owned by the organization in Nebraska for a property tax exemption.

Permissive exemptions require an annual application with the County Assessor. In the first year for which an exemption is sought and subsequent years divisible by four, the organization seeking the exemption must file a Form 451. In the years in which the Form 451 is not required, the organization must file a Form 451A with the Assessor’s Office. Regardless of which form is required, the applications must be filed with the Assessor’s Office on or before December 31 of the year prior to the year for which the exemption is sought.

For additional questions or concerns, please contact our office:
Phone: (308)236-1210
Email: assessor@buffalocounty.ne.gov


Permissive Exemption Forms
Form # Form Title
451 Exemption Application
451A Statement of Reaffirmation of Tax Exemption