Personal Property

Filing Requirements

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

Anyone who owns or holds any taxable, depreciable income-producing property on January 1 of each year must file a Nebraska Personal Property Return. Anyone who leases personal property to or from another person or company must also file a return. Forms are available in the Assessor's Office at 510 Pearl Street in Wayne, NE. Learn more about personal property.

The deadline for filing personal property schedules is May 1 of each year. Any schedule filed after May 1 is subject to a penalty.