reglab/housing_qa huggingface dataset:
NE Code § 77-3410.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3410.01 - Budget limitation adopted prior to April 11, 1981; termination.

77-3410.01.  Budget limitation adopted prior to April 11, 1981; termination.Any limitation placed on a budget pursuant to the Local Option Tax Control Act prior to April 11, 1981, which has been in effect for two or more fiscal years shall not apply to any budget for a fiscal year commencing after April 11, 1981. Any limitation placed on a budget pursuant to the Local Option Tax Control Act prior to April 11, 1981, which has been in effect for less than two fiscal years shall be terminated after a total of two fiscal years unless terminated prior to such date pursuant to section 77-3410.Source  Laws 1981, LB 17, § 7.
NE Code § 77-3411 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3411 - Statutory limitation on budgets; not applicable; when.

77-3411.  Statutory limitation on budgets; not applicable; when.Any statutory limitation on the budget, funded by property taxes, of a political subdivision authorized to levy a tax or cause a tax to be levied shall not apply to any such political subdivision which has adopted a tax or budgetary limitation on property taxes by vote of the electors of the political subdivision pursuant to the Local Option Tax Control Act or any home rule charter.Source   Laws 1978, Spec. Sess., LB 2, § 11;   Laws 1992, LB 1063, § 189;   Laws 1992, Second Spec. Sess., LB 1, § 161.
NE Code § 77-3445 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3445 - Council on public improvements and services; membership; powers and duties.

77-3445.  Council on public improvements and services; membership; powers and duties.A council on public improvements and services may be created within each county or for adjoining counties by resolutions of county boards or by joint resolutions passed by at least three different types of political subdivisions located in the county which are authorized to levy property taxes or which may benefit from property taxes affected by the levy limits imposed by sections 77-3442 to 77-3444. Such councils shall include, but are not limited to, one elected official from each school board, county board, incorporated city or village, natural resources district, community college, educational service unit, hospital district, airport authority, fire protection district, and township taxing property within the county or counties. The elected governing body of each political subdivision which has the legal authority to request property tax funding or a levy set by the county board within a county may by resolution of the governing body appoint one elected official from the governing board to the council on public improvements and services.Councils on public improvements and services may meet as often as necessary prior to the adoption of budgets and property tax requests affected by the levy limits described in sections 77-3442 to 77-3444. The council shall jointly examine the budgets and property tax requests of each governmental agency or quasi-governmental agency with statutory authority to request a share of the property tax. The county clerk of each county shall attend such meetings and keep a public record of the proceedings. Each council on public improvements and services which is created by resolution as provided in this section shall hold at least one public meeting prior to the adoption of public budgets affected by the levy limits imposed by sections 77-3442 to 77-3444. Such council may continue to meet to discuss issues of public service provision in an effective and coordinated manner, the impacts of levy limits, state and federal law, program, or aid changes, and the joint provision or use of capital facilities and equipment.Source   Laws 1996, LB 1114, § 4;   Laws 1998, LB 306, § 39;  Laws 2012, LB801, § 100.
NE Code § 77-3446 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3446 - Base limitation, defined.

77-3446.  Base limitation, defined.Base limitation means the budget limitation rate applicable to school districts and the limitation on growth of restricted funds applicable to other political subdivisions prior to any increases in the rate as a result of special actions taken by a supermajority of any governing board or of any exception allowed by law. The base limitation is two and one-half percent until adjusted, except that the base limitation for school districts for school fiscal years 2017-18 and 2018-19 is one and one-half percent and for school fiscal year 2019-20 is two percent. The base limitation may be adjusted annually by the Legislature to reflect changes in the prices of services and products used by school districts and political subdivisions.Source   Laws 1998, LB 989, § 15;  Laws 2001, LB 365, § 1;  Laws 2003, LB 540, § 3;  Laws 2009, LB545, § 2;  Laws 2009, First Spec. Sess., LB5, § 1;  Laws 2011, LB235, § 1;  Laws 2013, LB407, § 1;  Laws 2017, LB409, § 1;  Laws 2019, LB675, § 1.
NE Code § 77-3501 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3501 - Definitions, where found.

77-3501.  Definitions, where found.For purposes of sections 77-3501 to 77-3529, unless the context otherwise requires, the definitions found in sections 77-3501.01 to 77-3505.05 shall be used.Source   Laws 1979, LB 65, § 1;   Laws 1984, LB 809, § 1;   Laws 1987, LB 376A, § 1;   Laws 1989, LB 84, § 7;   Laws 1994, LB 902, § 25;   Laws 1995, LB 483, § 2;   Laws 1997, LB 182, § 1;  Laws 2009, LB94, § 1;  Laws 2014, LB1087, § 1.
NE Code § 77-3501.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3501.01 - Exempt amount, defined.

77-3501.01.  Exempt amount, defined.(1) For purposes of section 77-3507, exempt amount shall mean the lesser of (a) the taxable value of the homestead or (b) one hundred percent of the average assessed value of single-family residential property in the claimant's county of residence as determined in section 77-3506.02 or forty thousand dollars, whichever is greater.(2) For purposes of section 77-3508, exempt amount shall mean the lesser of (a) the taxable value of the homestead or (b) one hundred twenty percent of the average assessed value of single-family residential property in the claimant's county of residence as determined in section 77-3506.02 or fifty thousand dollars, whichever is greater.(3) For purposes of section 77-3506, exempt amount shall mean the taxable value of the homestead.Source   Laws 1994, LB 902, § 27;  Laws 2006, LB 968, § 13;  Laws 2014, LB1087, § 2;  Laws 2018, LB1089, § 4.
NE Code § 77-3501.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3501.02 - Closely related, defined.

77-3501.02.  Closely related, defined.Closely related shall mean the relationship of being a brother, sister, or parent to another owner-occupant of a homestead.Source  Laws 1997, LB 182, § 2.
NE Code § 77-3502 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3502 - Homestead, defined.

77-3502.  Homestead, defined.Homestead shall mean either (1) a residence or mobile home, and the land surrounding it, not exceeding one acre, in this state actually occupied as such by a natural person who is the owner of record thereof from January 1 through August 15 in each year, (2) a residence or mobile home located on land leased by the owner of the residence or mobile home, which is located within this state, and is actually occupied by the person who is the owner of record from January 1 through August 15 in each year, or so occupied by the surviving spouse and minor children, if any, of such owner of record during the year of the owner's death, or so much thereof as shall be so occupied, or (3) a residential unit in a dwelling complex, the record title owner of which is a not-for-profit corporation, when the purchase for fair market value of a life tenancy in a taxable unit of the dwelling complex entitles the purchaser to exclusive occupancy of that unit for life, actually occupied by a natural person who has a life tenancy therein from January 1 through August 15 in each year. For purposes of this section, mobile home shall include every transportable or relocatable device of any description without motive power and designed for living quarters, whether or not permanently attached to real estate, but shall not include a cabin trailer registered for operation upon the highways of this state.Source   Laws 1979, LB 65, § 2;   Laws 1980, LB 647, § 1;   Laws 1981, LB 168, § 17;   Laws 1987, LB 376A, § 2.
NE Code § 77-3503 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3503 - Owner, defined.

77-3503.  Owner, defined.Owner shall mean the owner of record or surviving spouse, the vendee in possession under a land contract or surviving spouse, one of the joint tenants or tenants in common or surviving spouse, or the beneficiary of a trust of which the trustee is the record title owner and the beneficiary-occupant (1) has a specific right to occupy the premises as stated in the trust instrument, (2) has the right to amend or revoke the trust to obtain such power of occupancy or of title, or (3) has the power to withdraw the homestead premises from the trust and place the record title in such occupant's name. Owner shall also mean a resident of a dwelling complex, the record title owner of which is a not-for-profit corporation, who has by purchase for fair market value secured a life tenancy in a taxable unit of the complex. The deed, trust instrument, contract, or memorandum showing that the criteria of this section have been met shall be on file on the appropriate public record as of January 1 of the year for which exemption is sought, except that if such instrument is not on file as of January 1, a copy of such instrument shall be attached to such application before the homestead exemption shall be granted.Source   Laws 1979, LB 65, § 3;   Laws 1980, LB 647, § 2;   Laws 1983, LB 195, § 1.
NE Code § 77-3504 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3504 - Household income, defined.

77-3504.  Household income, defined.Household income means the total federal adjusted gross income, as defined in the Internal Revenue Code, plus (1) any Nebraska adjustments increasing the total federal adjusted gross income, (2) any interest or dividends received by the owner regarding obligations of the State of Nebraska or any political subdivision, authority, commission, or instrumentality thereof to the extent excluded in the computation of gross income for federal income tax purposes, (3) any social security or railroad retirement benefit to the extent excluded in the computation of gross income for federal income tax purposes, and (4) any carryforward of a net operating loss to the extent deducted for federal income tax purposes, of the claimant and spouse, and any additional owners who are natural persons and who occupy the homestead, for the taxable year of the claimant immediately prior to the year for which the claim for exemption is made, less all medical expenses actually incurred and paid by the claimant, his or her spouse, or any owner-occupant which are in excess of four percent of household income calculated prior to the deduction for medical expenses. For purposes of this section, medical expenses means the costs of health insurance premiums and the costs of goods and services purchased from a person licensed under the Uniform Credentialing Act or a health care facility or health care service licensed under the Health Care Facility Licensure Act for purposes of restoring or maintaining health, including insulin and prescription medicine, but not including nonprescription medicine.Source   Laws 1979, LB 65, § 4;   Laws 1987, LB 376A, § 3;   Laws 1988, LB 1105, § 1;   Laws 1994, LB 902, § 26;   Laws 1995, LB 574, § 74;   Laws 1996, LB 1039, § 3;  Laws 2000, LB 819, § 152;  Laws 2007, LB463, § 1309;  Laws 2015, LB591, § 14.  Cross References   Health Care Facility Licensure Act, see section 71-401.  Uniform Credentialing Act, see section 38-101.
NE Code § 77-3505 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3505 - Qualified claimant, defined.

77-3505.  Qualified claimant, defined.A qualified claimant shall mean an owner of a homestead during the calendar year for which the claim is made who was sixty-five years of age or older before January 1 of such year and who shall be entitled to relief pursuant to section 77-3507.Source   Laws 1979, LB 65, § 5;   Laws 1981, LB 179, § 18;   Laws 1986, LB 1258, § 1;   Laws 1987, LB 376A, § 4.
NE Code § 77-3505.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3505.01 - Married, defined.

77-3505.01.  Married, defined.Married shall mean a person who would file a federal individual income tax return as married filing jointly or separately if required to file a return.Source  Laws 1994, LB 902, § 28.
NE Code § 77-3505.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3505.02 - Maximum value, defined.

77-3505.02.  Maximum value, defined.Maximum value shall mean:(1) For applicants eligible under section 77-3507, two hundred percent of the average assessed value of single-family residential property in the claimant's county of residence as determined in section 77-3506.02 or ninety-five thousand dollars, whichever is greater; and(2) For applicants eligible under section 77-3508, two hundred twenty-five percent of the average assessed value of single-family residential property in the claimant's county of residence as determined in section 77-3506.02 or one hundred ten thousand dollars, whichever is greater.Source   Laws 1994, LB 902, § 29;   Laws 1995, LB 483, § 3;   Laws 1996, LB 1039, § 4;   Laws 1997, LB 182, § 3;  Laws 2006, LB 968, § 14;  Laws 2018, LB1089, § 5.
NE Code § 77-3505.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3505.03 - Single, defined.

77-3505.03.  Single, defined.Single shall mean a person who would file a federal individual income tax return as single or head of household if required to file a return.Source  Laws 1994, LB 902, § 30.
NE Code § 77-3505.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3505.04 - Single-family residential property, defined.

77-3505.04.  Single-family residential property, defined.Single-family residential property shall mean all real property with dwellings designed for occupancy by one family or duplexes designed for occupancy by two families.Source  Laws 1994, LB 902, § 31.
NE Code § 77-3505.05 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3505.05 - Medical condition, defined.

77-3505.05.  Medical condition, defined.Medical condition means a disease, physical ailment, or injury requiring inpatient care in a hospital, hospice, or residential care facility or involving any period of incapacity due to a condition for which treatment may not be effective.Source Laws 2009, LB94, § 2.
NE Code § 77-3506 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3506 - Certain veterans; exemption; unremarried surviving spouse; application.

77-3506.  Certain veterans; exemption; unremarried surviving spouse; application.(1) All homesteads in this state shall be assessed for taxation the same as other property, except that there shall be exempt from taxation, on any homestead described in subsection (2) of this section, one hundred percent of the exempt amount.(2) The exemption described in subsection (1) of this section shall apply to homesteads of:(a) A veteran who was discharged or otherwise separated with a characterization of honorable or general (under honorable conditions), who is drawing compensation from the United States Department of Veterans Affairs because of one hundred percent service-connected disability, and who is not eligible for total exemption under sections 77-3526 to 77-3528, an unremarried surviving spouse of such a veteran, or a surviving spouse of such a veteran who remarries after attaining the age of fifty-seven years;(b) An unremarried surviving spouse of any veteran, including a veteran other than a veteran described in section 80-401.01, who was discharged or otherwise separated with a characterization of honorable or general (under honorable conditions) and who died because of a service-connected disability or a surviving spouse of such a veteran who remarries after attaining the age of fifty-seven years;(c) An unremarried surviving spouse of a serviceman or servicewoman, including a veteran other than a veteran described in section 80-401.01, whose death while on active duty was service-connected or a surviving spouse of such a serviceman or servicewoman who remarries after attaining the age of fifty-seven years; and(d) An unremarried surviving spouse of a serviceman or servicewoman who died while on active duty during the periods described in section 80-401.01 or a surviving spouse of such a serviceman or servicewoman who remarries after attaining the age of fifty-seven years.(3) Application for exemption under this section shall include certification of the status set forth in subsection (2) of this section from the United States Department of Veterans Affairs. Such certification shall not be required in succeeding years if no change in status has occurred, except that the county assessor or the Tax Commissioner may request such certification to verify that no change in status has occurred.Source  Laws 2014, LB1087, § 5;  Laws 2016, LB683, § 1;  Laws 2018, LB1089, § 6;  Laws 2019, LB512, § 25.
NE Code § 77-3506.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3506.02 - County assessor; duties.

77-3506.02.  County assessor; duties.After county board of equalization action pursuant to sections 77-1502 to 77-1504.01 and on or before September 1 each year, the county assessor shall certify to the Department of Revenue the average assessed value of single-family residential property in the county for the current year for purposes of sections 77-3507 and 77-3508.The county assessor shall determine the current average assessed value of single-family residential property from all real property records containing dwellings, mobile homes, and duplexes all of which are designed for occupancy as single-family residential property and any associated land not to exceed one acre.The county assessor shall also report to the Department of Revenue the computed exempt amounts pursuant to section 77-3501.01.Source   Laws 1994, LB 902, § 32;   Laws 1995, LB 499, § 1;  Laws 2004, LB 973, § 43;  Laws 2014, LB1087, § 3;  Laws 2018, LB1089, § 7.
NE Code § 77-3506.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3506.03 - Exempt amount; reduction; when; homestead exemption; limitation.

77-3506.03.  Exempt amount; reduction; when; homestead exemption; limitation.For homesteads valued at or above the maximum value, the exempt amount for any exemption under section 77-3507 or 77-3508 shall be reduced by ten percent for each two thousand five hundred dollars of value by which the homestead exceeds the maximum value and any homestead which exceeds the maximum value by twenty thousand dollars or more is not eligible for any exemption under section 77-3507 or 77-3508. This section shall not apply to any exemption under section 77-3506.Source   Laws 1995, LB 483, § 1;  Laws 2014, LB1087, § 4;  Laws 2018, LB1089, § 8.
NE Code § 77-3509.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3509.01 - Transfer of exemption to new homestead; procedure.

77-3509.01.  Transfer of exemption to new homestead; procedure.If an owner of a homestead applies for an exemption under section 77-3506, 77-3507, or 77-3508 for any year and such owner subsequently becomes the owner of another homestead prior to August 15 of such year, the owner may file an application with the county assessor of the county where the new homestead is located for a transfer of the exemption to the new homestead. The owner shall file the application for transfer with the county assessor on or before August 15 of such year or within thirty days after receiving a notice of rejection on the owner's application for exemption for the original homestead. The county assessor shall examine each application for transfer and determine whether or not the new homestead, except for the January 1 through August 15 ownership and occupancy requirement and the income requirements, is eligible for exemption under section 77-3506, 77-3507, or 77-3508. If the application for transfer is approved by the county assessor, he or she shall make a deduction upon the assessment rolls using the same criteria as previously applied to the original homestead. The county assessor may allow the application for transfer to also be considered an application for a homestead exemption for the subsequent year.Source   Laws 1983, LB 494, § 5;   Laws 1984, LB 809, § 4;   Laws 1985, Second Spec. Sess., LB 6, § 1;   Laws 1987, LB 376A, § 6;   Laws 1988, LB 834, § 1;   Laws 1996, LB 921, § 1;  Laws 2009, LB302, § 1;  Laws 2014, LB1087, § 7;  Laws 2018, LB1089, § 11.
NE Code § 77-3509.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3509.02 - Transfer of exemption to new homestead; rejection for original homestead; county assessor; duties.

77-3509.02.  Transfer of exemption to new homestead; rejection for original homestead; county assessor; duties.If the owner of a homestead files an application for transfer of the homestead exemption pursuant to section 77-3509.01 and such application for transfer is approved, the owner's application for exemption for the original homestead shall be rejected for such year if the application was based on the status of such owner. If the transfer involves property in more than one county, the county assessor of the county where the new homestead is located shall notify the other county assessor and the Department of Revenue of the application for transfer within ten days after receipt of such application.Source   Laws 1983, LB 494, § 6;   Laws 1984, LB 809, § 5;   Laws 1985, Second Spec. Sess., LB 6, § 2;   Laws 1987, LB 376A, § 7;   Laws 1988, LB 834, § 2;   Laws 1996, LB 921, § 2;  Laws 2009, LB302, § 2;  Laws 2014, LB1087, § 8;  Laws 2018, LB1089, § 12.
NE Code § 77-3509.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3509.03 - Homesteads; exemptions; property tax statement; contents.

77-3509.03.  Homesteads; exemptions; property tax statement; contents.All property tax statements for homesteads granted an exemption in sections 77-3506, 77-3507, and 77-3508 shall show the amount of the exemption, the tax that would otherwise be due, and a statement that the tax loss shall be reimbursed by the state as a homestead exemption.Source   Laws 1984, LB 956, § 3;   Laws 1989, LB 84, § 9;   Laws 1991, LB 9, § 3;  Laws 2014, LB1087, § 9;  Laws 2018, LB1089, § 13.