2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3508 - Homesteads; assessment; exemptions; individuals; based on disability and income.

77-3508.
Homesteads; assessment; exemptions; individuals; based on disability and income.
(1)(a) 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 subdivision (b) of this subsection, a percentage of the exempt amount as limited by section 77-3506.03. The exemption shall be based on the household income of a claimant pursuant to subsections (2) through (4) of this section.
(b) The exemption described in subdivision (a) of this subsection shall apply to homesteads of:
(i) Veterans as defined in section 80-401.01 who were discharged or otherwise separated with a characterization of honorable or general (under honorable conditions) and who are totally disabled by a non-service-connected accident or illness;
(ii) Individuals who have a permanent physical disability and have lost all mobility so as to preclude locomotion without the use of a mechanical aid or a prosthetic device as defined in section 77-2704.09;
(iii) Individuals who have undergone amputation of both arms above the elbow or who have a permanent partial disability of both arms in excess of seventy-five percent; and
(iv) Beginning January 1, 2015, individuals who have a developmental disability as defined in section 83-1205.
(c) Application for the exemption described in subdivision (a) of this subsection shall include certification from a qualified medical physician, physician assistant, or advanced practice registered nurse for subdivisions (b)(i) through (b)(iii) of this subsection, certification from the United States Department of Veterans Affairs affirming that the homeowner is totally disabled due to non-service-connected accident or illness for subdivision (b)(i) of this subsection, or certification from the Department of Health and Human Services for subdivision (b)(iv) of this subsection. Such certification from a qualified medical physician, physician assistant, or advanced practice registered nurse or from the Department of Health and Human Services shall be made on forms prescribed by the Department of Revenue. If an individual described in subdivision (b)(i), (ii), (iii), or (iv) of this subsection is granted a homestead exemption pursuant to this section for any year, such individual shall not be required to submit the certification required under this subdivision in succeeding years if no change in medical condition has occurred, except that the county assessor or the Tax Commissioner may request such certification to verify that no change in medical condition has occurred.
(2) For 2014, for a married or closely related claimant as described in subsection (1) of this section, the percentage of the exempt amount for which the claimant shall be eligible shall be the percentage in Column B which corresponds with the claimant's household income in Column A in the table found in this subsection.
Column A
Column B
Household Income
Percentage
In Dollars
Of Relief
0 through 34,700
100
34,701 through 36,400
90
36,401 through 38,100
80
38,101 through 39,800
70
39,801 through 41,500
60
41,501 through 43,200
50
43,201 through 44,900
40
44,901 through 46,600
30
46,601 through 48,300
20
48,301 through 50,000
10
50,001 and over
0
(3) For 2014, for a single claimant as described in subsection (1) of this section, the percentage of the exempt amount for which the claimant shall be eligible shall be the percentage in Column B which corresponds with the claimant's household income in Column A in the table found in this subsection.
Column A
Column B
Household Income
Percentage
In Dollars
Of Relief
0 through 30,300
100
30,301 through 31,700
90
31,701 through 33,100
80
33,101 through 34,500
70
34,501 through 35,900
60
35,901 through 37,300
50
37,301 through 38,700
40
38,701 through 40,100
30
40,101 through 41,500
20
41,501 through 42,900
10
42,901 and over
0
(4) For exemption applications filed in calendar years 2015 through 2017, the income eligibility amounts in subsections (2) and (3) of this section shall be adjusted by the percentage determined pursuant to the provisions of section 1(f) of the Internal Revenue Code of 1986, as it existed prior to December 22, 2017. For exemption applications filed in calendar year 2018 and each calendar year thereafter, the income eligibility amounts in subsections (2) and (3) of this section shall be adjusted by the percentage change in the Consumer Price Index for All Urban Consumers published by the federal Bureau of Labor Statistics from the twelve months ending on August 31, 2016, to the twelve months ending on August 31 of the year preceding the applicable calendar year. The income eligibility amounts shall be adjusted for cumulative inflation since 2014. If any amount is not a multiple of one hundred dollars, the amount shall be rounded to the next lower multiple of one hundred dollars.
Source
Laws 1979, LB 65, § 8;
Laws 1980, LB 647, § 5;
Laws 1981, LB 478, § 1;
Laws 1983, LB 195, § 2;
Laws 1986, LB 1258, § 2;
Laws 1987, LB 376A, § 5;
Laws 1988, LB 1105, § 3;
Laws 1991, LB 2, § 17;
Laws 1994, LB 902, § 34;
Laws 1995, LB 483, § 5;
Laws 1997, LB 182, § 5;
Laws 1999, LB 179, § 2;
Laws 2000, LB 1279, § 2;
Laws 2005, LB 17, § 1;
Laws 2005, LB 54, § 17;
Laws 2014, LB986, § 2;
Laws 2016, LB776, § 6;
Laws 2017, LB20, § 1;
Laws 2018, LB1089, § 10;
Laws 2019, LB512, § 26.