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Bill > LB882
NE LB882
NE LB882Change provisions relating to homestead exemptions for certain veterans and surviving spouses
summary
Introduced
01/08/2026
01/08/2026
In Committee
01/12/2026
01/12/2026
Crossed Over
Passed
Dead
Introduced Session
Potential new amendment
109th Legislature
Bill Summary
A BILL FOR AN ACT relating to revenue and taxation; to amend section 77-3512, Revised Statutes Cumulative Supplement, 2024, and section 77-3506, Revised Statutes Supplement, 2025; to change provisions relating to homestead exemptions for certain veterans and surviving spouses; and to repeal the original sections.
AI Summary
This bill modifies provisions related to homestead exemptions, which are tax breaks on a person's primary residence, for certain veterans and their surviving spouses. Specifically, it changes the application requirements for these exemptions. For veterans or surviving spouses qualifying under specific categories related to service-connected disabilities or deaths, the bill removes the requirement for annual reapplication, stating they will not need to apply in any subsequent year, rather than only in years divisible by five. It also clarifies that surviving spouses who remarry before age fifty-seven will lose their homestead exemption and must notify the county assessor. The bill also repeals the original sections of law it amends.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Dungan name added (on 01/30/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=62753 |
| Fiscal Note for LB882 | https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB882_20260128-132602.pdf |
| Analysis - Statement of Intent | https://nebraskalegislature.gov/FloorDocs/109/PDF/SI/LB882.pdf |
| Kauth FA522 | https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA522.pdf |
| BillText | https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB882.pdf |
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