AGO 97003.

• Court: Nebraska

Nebraska Attorney General Opinions 1997. AGO 97003. DATE: January 8, 1997SUBJECT: Does the Exemption in Neb. Rev. Stat. § 76-2221(5) for Persons Rendering an Estimate of Real Estate Value for Tax Purposes Apply to Property Tax Consultants?REQUESTED BY: Marilyn Hasselbalch, Executive Director Nebraska Real Estate Appraiser BoardWRITTEN BY: Don Stenberg, Attorney General Timothy J. Texel, Assistant Attorney General Pursuant to the provisions of Neb. Rev. Stat. § 76-2248, you have requested our opinion regarding whether the exemption provided in Neb. Rev. Stat. § 76-2221(5) for persons rendering estimates of real estate value for taxation purposes applies to property tax consultants. We believe that the exemption does apply to property tax consultants. You explained in your opinion request that the Lancaster County Assessor brought this matter to the Real Estate Appraiser Board's ("Board") attention when a property tax consultant developed and reported an appraisal for use in a property tax appeal in Lancaster County. The consultant is not authorized to appraise in Nebraska nor in his state of residence. The Board had believed that the property tax consultant exemption in § 76-2221(5) may apply only to appraisers hired by county assessors and to persons handling their own property tax appeals. Engaging in real estate appraisal activities without a license, certification, or registration is prohibited in § 76-2246. The pertinent part of § 76-2221 which sets out exemptions to the otherwise applicable requirements states: 76-2221. Act; exemptions. The Real Estate Appraiser Act shall not apply to: . . . (5) Any person who renders an estimate or opinion of value of real estate or any interest in real estate when such estimate or opinion is for the purpose of real estate taxation or an employee of such person. . . . Neb. Rev. Stat. § 76-2221(5) (Cum. Supp. 1994). The above statutory language does not specifically address property tax consultants, nor does it draw a distinction based on whether the person rendering an estimate is retained by a governmental entity or a private individual or company. It appears the language used, including the inclusive term "any," covers a wide variety of possibilities and was intended to be broad in its scope. The statutory language itself therefore indicates that property tax consultants are exempted from the...