reglab/housing_qa huggingface dataset:
NE Code § 77-3510 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3510 - Homesteads; exemptions; transfers; claimants; forms; contents; county assessor; furnish; confidentiality.

77-3510.  Homesteads; exemptions; transfers; claimants; forms; contents; county assessor; furnish; confidentiality.On or before February 1 of each year, the Tax Commissioner shall prescribe forms to be used by all claimants for homestead exemption or for transfer of homestead exemption. Such forms shall contain provisions for the showing of all information which the Tax Commissioner may deem necessary to (1) enable the county officials and the Tax Commissioner to determine whether each claim for exemption under sections 77-3506, 77-3507, and 77-3508 should be allowed and (2) enable the county assessor to determine whether each claim for transfer of homestead exemption pursuant to section 77-3509.01 should be allowed. It shall be the duty of the county assessor of each county in this state to furnish such forms, upon request, to each person desiring to make application for homestead exemption or for transfer of homestead exemption. The forms so prescribed shall be used uniformly throughout the state, and no application for exemption or for transfer of homestead exemption shall be allowed unless the applicant uses the prescribed form in making an application. The forms shall require the attachment of an income statement for any applicant seeking an exemption under section 77-3507 or 77-3508 as prescribed by the Tax Commissioner fully accounting for all household income. The Tax Commissioner shall provide to each county assessor claim forms and address lists of applicants from the prior year in the manner approved by the Tax Commissioner. The application and information contained on any attachments to the application shall be confidential and available to tax officials only.Source   Laws 1979, LB 65, § 10;   Laws 1983, LB 494, § 2;   Laws 1983, LB 396, § 1;   Laws 1984, LB 809, § 6;   Laws 1985, Second Spec. Sess., LB 6, § 3;   Laws 1986, LB 1258, § 4;   Laws 1987, LB 376A, § 8;   Laws 1989, LB 84, § 10;   Laws 1991, LB 9, § 4;   Laws 1994, LB 902, § 36;   Laws 1995, LB 135, § 1;   Laws 1996, LB 921, § 3;   Laws 1997, LB 397, § 26;  Laws 2003, LB 192, § 1;  Laws 2007, LB145, § 1;  Laws 2014, LB1087, § 10;  Laws 2017, LB217, § 20;  Laws 2018, LB1089, § 14.
NE Code § 77-3511 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3511 - Homestead; exemption; application; execution.

77-3511.  Homestead; exemption; application; execution.The application for homestead exemption or for transfer of homestead exemption shall be signed by the owner of the property who qualifies for exemption under sections 77-3501 to 77-3529 unless the owner is an incompetent or unable to make such application, in which case it shall be signed by the guardian. If an owner who in all respects qualifies for a homestead exemption under such sections dies after January 1 and before the last day for filing an application for a homestead exemption and before applying for a homestead exemption, his or her personal representative may file the application for exemption on or before the last day for filing an application for a homestead exemption of that year if the surviving spouse of such owner continues to occupy the homestead. Any exemption granted as a result of such application signed by a personal representative shall be in effect for only the year in which the owner died.Source   Laws 1979, LB 65, § 11;   Laws 1980, LB 647, § 6;   Laws 1983, LB 195, § 4;   Laws 1983, LB 494, § 3;   Laws 1984, LB 809, § 7;   Laws 1986, LB 1258, § 5;   Laws 1987, LB 376A, § 9;   Laws 1988, LB 1105, § 4;   Laws 1989, LB 84, § 11;   Laws 1994, LB 902, § 37;  Laws 2014, LB1087, § 11.
NE Code § 77-3512 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3512 - Homestead; exemption; application; when filed.

77-3512.  Homestead; exemption; application; when filed.It shall be the duty of each owner who wants a homestead exemption under section 77-3506, 77-3507, or 77-3508 to file an application therefor with the county assessor of the county in which the homestead is located after February 1 and on or before June 30 of each year. Failure to do so shall constitute a waiver of the exemption for that year, except that:(1) The county board of the county in which the homestead is located may, by majority vote, extend the deadline for an applicant to on or before July 20. An extension shall not be granted to an applicant who received an extension in the immediately preceding year;(2) An owner may file a late application pursuant to section 77-3514.01 if he or she includes documentation of a medical condition which impaired the owner's ability to file the application in a timely manner; and(3) An owner may file a late application pursuant to section 77-3514.01 if he or she includes a copy of the death certificate of a spouse who died during the year for which the exemption is requested.Source   Laws 1979, LB 65, § 12;   Laws 1980, LB 647, § 7;   Laws 1983, LB 195, § 5;   Laws 1983, LB 396, § 2;   Laws 1984, LB 809, § 8;   Laws 1985, Second Spec. Sess., LB 6, § 4;   Laws 1989, LB 84, § 12;   Laws 1991, LB 9, § 5;   Laws 1991, LB 773, § 21;   Laws 1995, LB 133, § 1;   Laws 1996, LB 1039, § 5;   Laws 1997, LB 397, § 27;  Laws 2003, LB 192, § 2;  Laws 2009, LB94, § 3;  Laws 2014, LB1087, § 12;  Laws 2018, LB1089, § 15;  Laws 2021, LB313, § 1.   Effective Date: August 28, 2021
NE Code § 77-3513 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3513 - Homestead; exemption; notice; contents.

77-3513.  Homestead; exemption; notice; contents.The county assessor shall mail a notice on or before April 1 to claimants who are the owners of a homestead which was granted an exemption under section 77-3506, 77-3507, or 77-3508 in the preceding year unless the claimant has already filed the application for the current year or the county assessor has reason to believe there has been a change of circumstances so that the claimant no longer qualifies. The notice shall include the claimant's name, the application deadlines for the current year, a list of documents that must be filed with the application, and the county assessor's office address and telephone number.Source   Laws 1979, LB 65, § 13;   Laws 1980, LB 647, § 8;   Laws 1983, LB 195, § 6;   Laws 1983, LB 396, § 3;   Laws 1984, LB 809, § 9;   Laws 1985, Second Spec. Sess., LB 6, § 5;   Laws 1986, LB 1258, § 6;   Laws 1987, LB 376A, § 10;   Laws 1991, LB 773, § 22;   Laws 1994, LB 902, § 38;   Laws 1995, LB 133, § 2;   Laws 1996, LB 1039, § 6;   Laws 1997, LB 397, § 28;  Laws 1999, LB 179, § 4;  Laws 2005, LB 54, § 19;  Laws 2007, LB145, § 2;  Laws 2009, LB94, § 4;  Laws 2014, LB986, § 4;  Laws 2014, LB1087, § 13;  Laws 2018, LB1089, § 16.
NE Code § 77-3514 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3514 - Homestead; exemption; failure to give notice; penalty; lien.

77-3514.  Homestead; exemption; failure to give notice; penalty; lien.A claimant who is the owner of a homestead which has been granted an exemption under section 77-3506, 77-3507, or 77-3508 may notify the county assessor by August 15 of each year of any change in the homestead exemption status occurring in the preceding portion of the calendar year as a result of a transfer of the homestead exemption pursuant to sections 77-3509.01 and 77-3509.02. If by his or her failure to give such notice any property owner permits the allowance of the homestead exemption for any year after the homestead exemption status of such property has changed, an amount equal to the amount of the taxes lawfully due but not paid by reason of such unlawful and improper allowance of homestead exemption, together with penalty and interest on such total sum as provided by statute on delinquent ad valorem taxes, shall be due and shall upon entry of the amount thereof on the books of the county treasurer be a lien on such property while unpaid. Such lien may be enforced in the manner provided for liens for other delinquent taxes. Any person who has permitted the improper and unlawful allowance of such homestead exemption on his or her property shall, as an additional penalty, also forfeit his or her right to a homestead exemption on any property in this state for the two succeeding years.Source   Laws 1979, LB 65, § 14;   Laws 1983, LB 494, § 4;   Laws 1983, LB 195, § 7;   Laws 1983, LB 396, § 4;   Laws 1984, LB 809, § 10;   Laws 1985, Second Spec. Sess., LB 6, § 6;   Laws 1987, LB 376A, § 11;   Laws 1988, LB 834, § 3;   Laws 1988, LB 1105, § 5;   Laws 1991, LB 2, § 18;   Laws 1991, LB 773, § 23;   Laws 1994, LB 902, § 39;   Laws 1995, LB 133, § 3;   Laws 1995, LB 135, § 2;   Laws 1996, LB 1039, § 7;   Laws 1997, LB 397, § 29;  Laws 2005, LB 54, § 20;  Laws 2007, LB145, § 3;  Laws 2009, LB94, § 5;  Laws 2014, LB1087, § 14;  Laws 2018, LB1089, § 17.
NE Code § 77-3514.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3514.01 - Homestead; exemption; late application because of medical condition or death of spouse; filing; form; county assessor; powers and duties; rejection; notice; hearing.

77-3514.01.  Homestead; exemption; late application because of medical condition or death of spouse; filing; form; county assessor; powers and duties; rejection; notice; hearing.(1) A late application filed pursuant to section 77-3512 because of a medical condition which impaired the claimant's ability to apply in a timely manner shall only be for the current tax year. The late application shall be filed with the county assessor on or before June 30 of the year in which the real estate taxes levied on the property for the current year become delinquent.(2) A late application filed pursuant to section 77-3512 because of the death of a spouse during the year for which the exemption is requested shall only be for the current tax year. The late application shall be filed with the county assessor on or before June 30 of the year in which the real estate taxes levied on the property for the current year become delinquent.(3) Applications filed under subsection (1) of this section shall include certification of the medical condition affecting the filing from a physician, physician assistant, or advanced practice registered nurse. The medical certification shall be made on forms prescribed by the Tax Commissioner.(4) Applications filed under subsection (2) of this section shall include a copy of the death certificate of the deceased spouse.(5) The county assessor shall approve or reject the late filing within thirty days of receipt of the late filing. If approved, the county assessor shall mark it approved and sign the application. In case he or she finds that the exemption should not be allowed by reason of not being in conformity to law, the county assessor shall mark the application as rejected and state the reason for rejection and sign the application. In any case when the county assessor rejects an exemption, he or she shall notify the applicant of such action by mailing written notice to the applicant at the address shown in the application. The notice shall be on forms prescribed by the Tax Commissioner. In any case when the county assessor rejects an exemption, such applicant may obtain a hearing before the county board of equalization in the manner described by section 77-3519.Source  Laws 2009, LB94, § 7;  Laws 2018, LB1089, § 18;  Laws 2021, LB313, § 2.   Effective Date: August 28, 2021
NE Code § 77-3515 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3515 - Homestead; exemption; new owner of property; when claimed.

77-3515.  Homestead; exemption; new owner of property; when claimed.Any purchaser, new resident, or new owner of property must claim a homestead exemption as provided in section 77-3512 before the allowance to the owner on such property shall be lawful.Source   Laws 1979, LB 65, § 15;   Laws 1983, LB 195, § 8.
NE Code § 77-3516 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3516 - Homestead; exemption; application; county assessor; duties.

77-3516.  Homestead; exemption; application; county assessor; duties.The county assessor shall examine each application for homestead exemption filed with him or her for an exemption pursuant to section 77-3506, 77-3507, or 77-3508 and shall determine, except for the income requirements, whether or not such application should be approved or rejected. If the application is approved, the county assessor shall mark the same approved and sign the application. In case he or she finds that the exemption should not be allowed by reason of not being in conformity to law, the county assessor shall mark the application rejected, state thereon the reason for such rejection, and sign the application. In any case when the county assessor rejects an application for exemption, he or she shall notify the applicant of such action by mailing written notice to the applicant at the address shown in the application within ten days after the application is rejected. The notice shall be on forms prescribed by the Tax Commissioner.Source   Laws 1979, LB 65, § 16;   Laws 1980, LB 647, § 9;   Laws 1983, LB 396, § 5;   Laws 1984, LB 809, § 11;   Laws 1985, Second Spec. Sess., LB 6, § 7;   Laws 1986, LB 1258, § 7;   Laws 1987, LB 376A, § 12;   Laws 1989, LB 84, § 13;   Laws 1991, LB 9, § 6;   Laws 1991, LB 773, § 24;   Laws 1995, LB 133, § 4;   Laws 1996, LB 1039, § 8;   Laws 1997, LB 397, § 30;  Laws 2009, LB94, § 6;  Laws 2014, LB1087, § 15;  Laws 2018, LB1089, § 19.
NE Code § 77-3519 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3519 - Homestead; exemption; county assessor; rejection; applicant; complaint; contents; hearing; appeal.

77-3519.  Homestead; exemption; county assessor; rejection; applicant; complaint; contents; hearing; appeal.In any case when the county assessor rejects an application for homestead exemption, such applicant may obtain a hearing before the county board of equalization by filing a written complaint with the county clerk. If the application for homestead exemption was rejected on the basis of value, the complaint must be filed by June 30. The county board of equalization may, by majority vote, extend such deadline to July 20. If the application for homestead exemption was rejected on any other basis, the complaint must be filed within thirty days from receipt of the notice from the county assessor showing such rejection. Such complaint shall specify his or her grievances and the pertinent facts in relation thereto, in ordinary and concise language and without repetition, and in such manner as to enable a person of common understanding to know what is intended. The board may take evidence pertinent to such complaint, and for that purpose may compel the attendance of witnesses and the production of books, records, and papers by subpoena. The board shall issue its decision on the complaint within thirty days after the filing of the complaint. Notice of the board's decision shall be mailed by the county clerk to the applicant within seven days after the decision. The taxpayer shall have the right to appeal from the board's decision with reference to the application for homestead exemption to the Tax Equalization and Review Commission in accordance with section 77-5013 within thirty days after the decision.Source   Laws 1979, LB 65, § 19;   Laws 1987, LB 376A, § 14;   Laws 1995, LB 490, § 177;  Laws 2004, LB 973, § 44;  Laws 2011, LB384, § 19;  Laws 2019, LB512, § 27.
NE Code § 77-3520 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3520 - Homestead; exemption; Tax Commissioner; rejection or reduction; petition; contents; hearing; appeal.

77-3520.  Homestead; exemption; Tax Commissioner; rejection or reduction; petition; contents; hearing; appeal.In any case when the Tax Commissioner rejects or reduces a claim for exemption, the applicant may obtain a hearing before the Tax Commissioner by filing a written petition with the Tax Commissioner within thirty days from the receipt of the notice of rejection or reduction. The petition shall state, in clear and concise language, (1) the amount in controversy, (2) the issues involved, (3) the name and address of the applicant, and (4) a demand for relief. The hearing shall be conducted in accordance with the Administrative Procedure Act. Notice of the Tax Commissioner's decision shall be mailed to the applicant within seven days after the decision. The applicant may appeal the Tax Commissioner's decision to the Tax Equalization and Review Commission in accordance with section 77-5013 within thirty days after the decision.Source   Laws 1979, LB 65, § 20;   Laws 1987, LB 376A, § 15;  Laws 2004, LB 973, § 45.  Cross References  Administrative Procedure Act, see section 84-920.
NE Code § 77-3521 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3521 - Tax Commissioner; rules and regulations.

77-3521.  Tax Commissioner; rules and regulations.It shall be the duty of the Tax Commissioner to adopt and promulgate rules and regulations for the information and guidance of the county assessors and county boards of equalization, not inconsistent with sections 77-3501 to 77-3529, affecting the application, hearing, assessment, or equalization of property which is claimed to be entitled to the exemption granted by such sections.Source   Laws 1979, LB 65, § 21;   Laws 1984, LB 809, § 12;   Laws 1989, LB 84, § 15;   Laws 1994, LB 902, § 40;  Laws 2014, LB1087, § 17.
NE Code § 77-3522 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3522 - Violations; penalty.

77-3522.  Violations; penalty.(1) Any person who makes any false or fraudulent claim for exemption or any false statement or false representation of a material fact in support of such claim or any person who assists another in the preparation of any such false or fraudulent claim or enters into any collusion with another by the execution of a fictitious deed or other instrument for the purpose of obtaining unlawful exemption under sections 77-3501 to 77-3529 shall be guilty of a Class II misdemeanor and shall be subject to a forfeiture of any such exemption for a period of two years from the date of conviction. Any person who shall make an oath or affirmation to any false or fraudulent application for homestead exemption knowing the same to be false or fraudulent shall be guilty of a Class I misdemeanor.(2) In addition to the penalty provided in subsection (1) of this section, if any person files a claim for exemption as provided in section 77-3506, 77-3507, or 77-3508 which is excessive due to misstatements by the owner filing such claim, the claim may be disallowed in full and, if the claim has been allowed, an amount equal to the amount of taxes lawfully due but not paid by reason of such unlawful and improper allowance of homestead exemption shall be due and shall upon entry of the amount thereof on the books of the county treasurer be a lien on such property until paid and a penalty equal to the amount of taxes lawfully due but claimed for exemption shall be assessed.Source   Laws 1979, LB 65, § 22;   Laws 1984, LB 809, § 13;   Laws 1986, LB 1258, § 9;   Laws 1989, LB 84, § 16;   Laws 1994, LB 902, § 41;  Laws 2014, LB1087, § 18;  Laws 2018, LB1089, § 20.
NE Code § 77-3523 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3523 - Homestead; exemption; county treasurer and county assessor; certify tax revenue lost within county; reimbursed; manner; distribution.

77-3523.  Homestead; exemption; county treasurer and county assessor; certify tax revenue lost within county; reimbursed; manner; distribution.The county treasurer and county assessor shall, on or before November 30 of each year, certify to the Tax Commissioner the total tax revenue that will be lost to all taxing agencies within the county from taxes levied and assessed in that year because of exemptions allowed under sections 77-3501 to 77-3529. The county treasurer and county assessor may amend the certification to show any change or correction in the total tax that will be lost until May 30 of the next succeeding year. If a homestead exemption is approved, denied, or corrected by the Tax Commissioner under subsection (2) of section 77-3517 after May 1 of the next year, the county treasurer and county assessor shall prepare and submit amended reports to the Tax Commissioner and the political subdivisions covering any affected year and shall adjust the reimbursement to the county and the other political subdivisions by adjusting the reimbursement due under this section in later years. The Tax Commissioner shall, on or before January 1 next following such certification or within thirty days of any amendment to the certification, notify the Director of Administrative Services of the amount so certified to be reimbursed by the state. Reimbursement of the funds lost shall be made to each county according to the certification and shall be distributed in six as nearly as possible equal monthly payments on the last business day of each month beginning in January. The Director of Administrative Services shall, on the last business day of each month, issue payments by electronic funds transfer. Out of the amount so received the county treasurer shall distribute to each of the taxing agencies within his or her county the full amount so lost by such agency, except that one percent of such amount shall be deposited in the county general fund and that the amount due a Class V school district shall be paid to the district and the county shall be compensated pursuant to section 14-554. Each taxing agency shall, in preparing its annual or biennial budget, take into account the amount to be received under this section.Source   Laws 1979, LB 65, § 23;   Laws 1983, LB 494, § 7;   Laws 1986, LB 1258, § 10;   Laws 1987, LB 376A, § 16;   Laws 1994, LB 902, § 42;   Laws 1995, LB 499, § 3;   Laws 1996, LB 1040, § 5;   Laws 1997, LB 397, § 32;  Laws 2000, LB 1116, § 17;  Laws 2009, LB166, § 18;  Laws 2014, LB1087, § 19;  Laws 2018, LB1089, § 21;  Laws 2021, LB509, § 13.   Effective Date: August 28, 2021
NE Code § 77-3524 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3524 - Homestead; exemption; categories; Department of Revenue; maintain statistics.

77-3524.  Homestead; exemption; categories; Department of Revenue; maintain statistics.The Department of Revenue shall maintain statistics to demonstrate the number of claimants and the amount of relief granted for the categories of homestead exemption.Source   Laws 1979, LB 65, § 24;   Laws 1981, LB 545, § 26;   Laws 1983, LB 396, § 6;   Laws 1984, LB 956, § 2;   Laws 1996, LB 1039, § 10.
NE Code § 77-3526 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3526 - Paraplegic, multiple amputee; terms, defined.

77-3526.  Paraplegic, multiple amputee; terms, defined.As used in sections 77-3526 to 77-3528:(1) Paraplegic shall mean a veteran who is paralyzed in both legs such as to preclude locomotion without the aid of braces, crutches, canes, or wheelchair;(2) Multiple amputee shall mean a veteran who has undergone amputation of (a) either both lower extremities or one lower extremity and one upper extremity, such as to preclude locomotion without the aid of braces, crutches, canes, wheelchair, or artificial limbs, or (b) both upper extremities;(3) Home shall mean one housing unit and necessary land therefor not to exceed one acre occupied by the veteran or his or her unmarried surviving spouse when the veteran or surviving spouse is the owner of record from January 1 through August 15 in each year; and(4) Substantially contributed by the United States Department of Veterans Affairs shall mean any amount received by a veteran from the department under Public Law 85-857 adopted September 2, 1958, as amended and in effect on January 1, 1979.Source   Laws 1979, LB 65, § 26;   Laws 1987, LB 376A, § 17;   Laws 1991, LB 2, § 19;  Laws 2004, LB 986, § 1.