Bill
Bill > LB209
NE LB209
Change provisions relating to homestead exemptions for certain veterans and a property tax exemption for certain facilities
summary
Introduced
01/14/2025
01/14/2025
In Committee
01/16/2025
01/16/2025
Crossed Over
01/29/2025
01/29/2025
Passed
02/21/2025
02/21/2025
Dead
Signed/Enacted/Adopted
02/26/2025
02/26/2025
Introduced Session
109th Legislature
Bill Summary
A BILL FOR AN ACT relating to revenue and taxation; to amend sections 77-202 and 77-3506, Revised Statutes Cumulative Supplement, 2024; to change provisions relating to homestead exemptions for certain veterans and surviving spouses and a property tax exemption for certain skilled nursing facilities, nursing facilities, and assisted-living facilities; to repeal the original sections; and to declare an emergency.
AI Summary
This bill modifies property tax exemptions for certain veterans, their surviving spouses, and for-profit healthcare facilities. For veterans, the bill clarifies and expands homestead tax exemptions, specifically for those with 100% service-connected permanent disability or total disability ratings, and their surviving spouses. The bill also introduces a new provision for for-profit skilled nursing facilities, nursing facilities, and assisted-living facilities, allowing them a partial property tax exemption proportional to the percentage of Medicaid-covered beds they maintain over a three-year period. Additionally, the bill updates language around the definitions of these facilities and ensures that this new exemption does not impact existing tax exemptions for nonprofit healthcare facilities. The changes aim to provide tax relief for disabled veterans and their families while also offering some financial support to healthcare facilities that serve Medicaid patients. The bill includes an emergency clause, meaning it will take effect immediately upon passage and approval.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Approved by Governor on February 25, 2025 (on 02/26/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
Document Type | Source Location |
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State Bill Page | https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=58885 |
BillText | https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB209.pdf |
BillText | https://nebraskalegislature.gov/FloorDocs/109/PDF/Engrossed/LB209.pdf |
BillText | https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB209.pdf |
Analysis - Committee Statement | https://nebraskalegislature.gov/FloorDocs/109/PDF/CS/LB209.pdf |
Analysis - Statement of Intent | https://nebraskalegislature.gov/FloorDocs/109/PDF/SI/LB209.pdf |
Fiscal Note for LB209 | https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB209_20250122-120922.pdf |
BillText | https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB209.pdf |
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