In light of the damage caused by recent storms, the Nebraska Department of Revenue, Property Assessment Division, has posted a news release for Report of Destroyed Real Property Due On or Before July 15. Form 425 is to be used by owners of real property whose property has suffered significant property damage as a result of a calamity occurring on or after January 1 and before July 1 of the current assessment year. The property owner may file Form 425 with the county assessor and the county clerk on or before July 15. For more information, please review the instructions on the Form 425. If you have any questions, please contact the Policy/Legal Section of the Property Assessment Division.
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