Bill > LB826

This bill amends existing Nebraska law regarding homestead exemptions, which are tax benefits for homeowners. Specifically, it expands the circumstances under which a homeowner can file a late application for a homestead exemption. Previously, late applications were allowed for medical reasons or if a spouse died during the exemption year. This bill adds a new provision allowing a late application if the homeowner receives their certification of status from the U.S. Department of Veterans Affairs after the usual June 30 deadline. The bill also clarifies that these late applications, including the new veteran-related one, must be filed with the county assessor by the date real estate taxes become delinquent for the current tax year and requires specific documentation to support each type of late application. The bill repeals the original sections of law it amends and declares an emergency, meaning it will take effect immediately upon passage.

Budget and Finance

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=62608