Nebraska Revised Statute 77-202.05
Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents.
The Tax Commissioner shall prescribe forms for distribution to the county assessors on which persons, corporations, and organizations may apply for tax-exempt status for real or tangible personal property. The forms shall include the following information:
(1) Name of owner or owners of the property, and if a corporation, the names of the officers and directors, and place of incorporation;
(2) Legal description of real property and a general description as to class and use of all tangible personal property;
(3) The precise statutory provision under which exempt status for such property is claimed; and
(4) An estimated valuation for the property.