LB 34 enacted in the 2024 special session created the School District Property Tax Relief Act. This act provides property tax relief for school district taxes directly on the property tax statement reducing property taxes before they are paid.
Note: For tax years beginning on or after January 1, 2024, the Form PTC will only be used to claim a credit for community college property taxes paid.
I am not required to file a Nebraska return. How can I claim the credit?
Taxpayers that are not required to file a Nebraska return will need to file a return to claim the credit.
Where do I claim the credit in the program?
- State Section
- Begin on Credits
- Begin on Nebraska Property Tax Incentive Act Credit
- Begin on Part B – Community College Property Taxes Paid in Tax Year
- Add Parcel owner
Note: You must make a separate entry for each parcel.
Why am I being asked for the tax year?
Most taxpayers pay their property taxes in the year after the taxes were levied. If you paid taxes for more than one year during the current tax year, a separate entry must be made for each property tax year.
I don't know my parcel ID number. What should I do?
If you don't know your parcel ID, use the County Parcel ID Search tool. Some counties use the term “property ID” rather than “parcel ID.”
Lancaster County - Parcel ID numbers for Lancaster County include dashes. The parcel ID number for parcels located in Lancaster County MUST INCLUDE these dashes.
The parcel ID numbers for other counties have either 9 or 10 digits and do not include dashes.
Additional Information:
- Nebraska Property Tax Look-up Tool- Used to determine the amount of community property tax paid on a parcel.