Scotts Bluff County - Treasurer Office

Auto Registration

Motor Vehicle Tax Exemptions Regulations

REG-40-010 Motor Vehicle Tax Exemptions

010.01 Motor vehicles, owned, as defined in the Motor Vehicle Registration Act, and used exclusively by an agricultural or horticultural society, charitable, educational, religious, or cemetery organization or any organization for the exclusive benefit of any of the above organizations may be exempt from the motor vehicle tax. To qualify for an exemption, the criteria set forth below must be met. The tax exemption for a motor vehicle extends through only one registration period.

010.02 If a motor vehicle is used for other than incidental non-exempt use, no exemption shall be granted. A non-exempt use shall include personal use of the motor vehicle. (if a qualifying organization provides a motor vehicle to an officer or employee for use in the activities of the organization. The officer or employee also uses the motor vehicle for personal and family use, the motor vehicle will be taxable since the motor vehicle is not used exclusively for exempt purposes.)

010.03 An organization or society seeking tax-exempt status for a motor vehicle must annually file Exemption Application, Form 457, with the county treasurer of the county where the motor vehicle is registered. The application shall be filed not more than fifteen days before and not later than thirty days after the registration date of the motor vehicle. For newly acquired motor vehicle, an application must be made within thirty days after the purchase date. Failure to apply for an exemption for a motor vehicle with the time specified shall constitute a waiver of the exemption for that registration year.

010.04 The county treasurer shall examine the application and recommend either exempt or nonexempt status to the county board of equalization with twenty days after receipt of the application. The county board of equalization, after a hearing on ten days notice to the applicant and after considering the recommendation of the county treasurer and any other information it may obtain, shall approve or deny the exemption. If the exemption application cannot be processed before the motor vehicle tax is due, the organization or society shall pay the tax and immediately file a claim for refund.

REG-40-011 Disabled or Blind Honorably Discharged Veteran

011.01 An honorably discharged veteran or a veteran with a general discharge under honorable conditions, of the United States Armed Forces, whose disability or blindness is recognized by the department of Veterans Affairs of the United States of America as service connected shall be eligible for exemption from taxation for one motor vehicle owned and used for his or her personal transportation. A renewal application shall be made annually.

Downloadable Forms

Updated: 2012.01.20 - 9:00 MDT