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 Lancaster 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.
