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Personal Property is the depreciable equipment used in a trade or business or used for the production of income. If you hold or own any depreciable tangible personal property as of January 1 at 12:01a.m. of the year for which the assessment is being made, you must file a Nebraska Personal Property Return.

If you lease property from another person or you lease property to another person you must file a Nebraska Personal Property Return.

All personal property is handled according to Regulation 20.  All schedules are to be filed by May 1 to be considered timely.  From May 1 to July 31, all schedules received by the office receive a 10% penalty.  After July 31, a 25% penalty is assessed.  Reminder schedules are sent at the beginning of the personal property season, usually by February 1.  The taxpayer’s federal income tax depreciation schedule is used as a basis for the personal property schedule.  13AG’s are received periodically throughout the year and are matched up with their corresponding schedules.  13AG’s are used primarily as a system of checks and balances. If a taxpayer has paid sales tax on an item reported on their Personal Property Schedule, they can request a form to be reimbursed the sales tax amount by calling 1-800-742-7474 and following the prompts. The personal property abstract is due June 15.

 

Taxable personal property is defined as tangible, depreciable, income-producing property including machinery, equipment, furniture and fixtures. This must be filed between January 1 and May 1 of each year.

What is taxable personal property?

Personal property is defined as tangible, depreciable, income-producing property including machinery, equipment, furniture and fixtures.

Who must file a Nebraska personal property return?

Anyone that owns or holds any taxable, tangible personal property on January 1, 12:01 a.m. of each year.
Anyone that leases personal property to another person.
Anyone that leases personal property from another person.
Anyone that brings personal property into Pawnee County between January 1 at 12:01 a.m. and July 1, must list the property for assessment before July 31, unless it can be shown that the personal property was purchased after January 1 or that it was listed for assessment in another jurisdiction.

What information do I need for a Personal Property Return?

Information on a schedule includes: Name, Mailing Address, Physical Address, Description of Property, Year Property is Purchased, Number of Units Purchased, Years Depreciated, and Taxable Value. Years Depreciated depends on the type of equipment.

When do I need to file my return?

The schedule must be signed every year between January 1 and May 1 letting us know what was owned as of January 1. If a schedule is not signed by May 1, a 10% penalty will be added to the tax bill. If a schedule is not signed by August 1, a schedule will be prepared by our office for you and a 25% penalty will be added to the tax bill.

If I pay sales tax do I still have to pay Personal Property Tax?

Yes. There is a common misconception that you may choose to pay either the sales tax or property tax…this is not true.