Nebraska Statutes > Personal Property Tax Relief Act > § 77-1237 Nebraska Statutes 77-1237. Personal Property Tax Relief Act; act, how cited Current as of: 2023 | Check for updates | Other versions Sections 77-1237 to 77-1239 shall be known and may be cited as the Personal Property Tax Relief Act. Source Laws 2015, LB259, § 1. Terms Used In Nebraska Statutes 77-1237Personal property: All property that is not real property. Previous sectionNext section Personal Property Tax Relief Act Contents