The Nebraska Property Tax Incentive Act of 2020 provides a refundable income tax credit to taxpayers that paid Nebraska school district property taxes.
How much is the credit?
The credit is equal to the percentage announced by the state each year multiplied by the amount of School District Property Tax paid during the year. For 2021, the percentage is 25.3%.
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
- Nebraska Property Tax Incentive Act Credit
- Part B – School District Property Taxes Paid in Tax Year
- Add Parcel owner
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.
- Nebraska Property Tax Look-up Tool- Used to determine the amount of school property tax paid on a parcel.