Neb. Rev. Stat. §§ 76-2,116
Current with changes through the 2024 First Special Legislative Session
Real property subject to a conservation or preservation easement shall be assessed with due regard to the restricted uses to which the property may be devoted. The conservation or preservation easement in the hands of the holder shall be subject to assessment, taxation, or exemption from taxation in accordance with general laws applicable to assessment and taxation of interests in real property.
Neb. Rev. Stat. §§ 76-2,116