Neb. Rev. Stat. § 77-1514

(1)(a) The county assessor shall prepare an abstract of the property assessment rolls of locally assessed real property of his or her county on forms prescribed and furnished by the Tax Commissioner. (b)(i) Except as provided in subdivision (b)(ii) of this subsection, the county assessor shall file the abstract with the Property Tax Administrator on or before March 19. (ii) In any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, the real property abstract shall be filed on or before March 25. (c) The abstract shall show the taxable value of real property in the county as determined by the county assessor and any other information as required by the Property Tax Administrator. (d) The Property Tax Administrator, upon written request from the county assessor, may for good cause shown extend the final filing due date for the abstract and the statutory deadlines provided in section 77-5027 . The Property Tax Administrator may extend the statutory deadline in section 77-5028 for a county if the deadline is extended for that county. In any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, the county assessor shall request an extension of the final filing due date by March 22. (2) For tax years prior to tax year 2020, the county assessor shall prepare an abstract of the property assessment rolls of locally assessed personal property of his or her county on forms prescribed and furnished by the Tax Commissioner. The county assessor shall electronically file the abstract with the Property Tax Administrator on or before July 20.