Nebraska property tax relief is available through two different programs:
- The School District Property Tax Relief Act reduces school district property taxes directly on the property tax statement before they are paid. This relief replaced the refundable school district property tax credit for property taxes paid in 2024 and later.
- The Nebraska Property Tax Credit remains available for community college property taxes paid after December 31, 2021 and is claimed on a Nebraska income tax return. For tax years beginning on or after January 1, 2024, Form PTC is used only to claim a credit for community college property taxes paid.
Note: Taxpayers may still claim refundable credits for eligible school district property taxes paid in 2022 and 2023, and community college property taxes paid after December 31, 2021, if they qualify and meet applicable filing requirements.
I am not required to file a Nebraska return. How can I claim the credit?
Taxpayers who are not otherwise required to file a Nebraska income tax return must still file a Nebraska return and include Form PTC, Nebraska Property Tax Credit, to claim the community college property tax credit.
Program Pathway
- Select State
- Edit Nebraska Return (Click the 3 dots)
- Credits.
- Nebraska Property Tax Incentive Act Credit.
- Complete Part B - Community College Property Taxes Paid in Tax Year.
Completing Part B - Community College Property Taxes Paid in Tax Year section
Complete Part B for each qualifying property.
Required Fields
The following information is required:
- Property Tax Year
- Nebraska County
- Parcel ID Number
- Nebraska Community College Property Tax Paid
Why am I being asked for the tax year?
Property taxes are often paid in a year different from the year they were assessed. If you paid property taxes for more than one property tax year during the current tax year, enter each property tax year separately.
I don't know my parcel ID number. What should I do?
If you do not know your parcel ID number, use Nebraska's County Parcel ID Search tool. Some counties refer to this as a property ID rather than a parcel ID.
Lancaster County: Parcel ID numbers include dashes and must be entered with the dashes.
All other counties: Parcel ID numbers are generally 9 or 10 digits and do not include dashes.
Need to claim the credit after filing your Nebraska return?
If you already filed your Nebraska return and did not claim the Nebraska Property Tax Credit, you may be able to claim it by completing Amended Nebraska Property Tax Credit (Form PTCX). For more information, see Amended Nebraska Property Tax Credit (PTCX).
Additional Information
- Nebraska Property Tax Look-up Tool - Use this tool to find parcel information and determine the amount of eligible community college property taxes paid for a parcel.
- County Parcel ID Search - Use this tool to locate a parcel ID when it is not available on your records.