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NE LB547

Redefine disabled veteran for purposes of motor vehicle and property tax exemptions


summary

Introduced
01/22/2025
In Committee
01/24/2025
Crossed Over
Passed
Dead

Introduced Session

109th Legislature

Bill Summary

A BILL FOR AN ACT relating to revenue and taxation; to amend sections 60-3,185, 77-202.23, and 77-202.24, Reissue Revised Statutes of Nebraska; to change a motor vehicle tax exemption and a property tax exemption relating to certain disabled veterans; to harmonize provisions; to provide an operative date; and to repeal the original sections.

AI Summary

This bill redefines the term "disabled veteran" for the purposes of motor vehicle and property tax exemptions in Nebraska, primarily by updating the definition to reference the federal definition in 5 U.S.C. 2108 as it existed on January 1, 2025, instead of the previous state-specific definition that focused on physical disabilities. The bill modifies several sections of state law to clarify tax exemptions for disabled and blind veterans, ensuring that veterans with service-connected disabilities who were discharged honorably or under honorable conditions can continue to receive exemptions on motor vehicle taxes and mobile home property taxes. The changes include updating language to be more gender-neutral and standardizing the terminology around veteran status and disability recognition by the United States Department of Veterans Affairs. The bill will become operative on January 1, 2026, and repeals the original sections of law that are being amended, effectively replacing the previous definitions with the updated language that provides a more comprehensive and current approach to defining disabled veterans for tax exemption purposes.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Revenue Hearing (13:30:00 3/14/2025 Room 1524) (on 03/14/2025)

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