Who can apply for a Form 3ABC?
Non-profit organizations actively conducting charitable, educational, or scientific activities, owning property in Lincoln on January 1 of each year, must file a property return (Form 3ABC) with the Board of Assessors in order to receive an exemption for the fiscal year that begins on the next July 1. The forms must be filed with the Board of Assessors by March 1. Failure to file timely bars the organization from exemption for the upcoming fiscal year. If a time extension is needed, it must be requested in writing to the Board of Assessors.

A religious organization must file a Form 3ABC only if it is seeking exemption for property other than a house of worship or parsonage.

Form PC – A true and complete copy of the charitable organization’s most recent annual report to the Public Charities Division of the Attorney General’s Office (form PC) must be attached to the Form 3ABC. Failure to submit the Form PC also bars the organization from exemption.

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1. If I have questions about real estate abatements, exemptions, deferrals, or motor vehicle excise tax who can I call?
2. How is my assessed value determined each year?
3. I just bought property this year, why is the prior owner still on the tax bill?
4. Should I file for abatement on my property tax?
5. What is State Certification/Revaluation?
6. How do I file for an abatement?
7. How does a building permit affect the value of my property?
8. Can I get a copy of the deed and plot plan of my property?
9. What are my tax dollars used for?
10. If I have a question regarding payment of taxes, who do I call?
11. What is motor vehicle excise tax?
12. EXEMPTIONS - Do I qualify for a real estate tax exemption?
13. Do I qualify for a Tax Deferral?
14. What are the qualifications of the Senior Work Off program?
15. Who can apply for a Form 3ABC?
16. What are the Chapter 61, 61A, 61B AGRICULTURAL TAX DEFERRAL PROGRAMS?