reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3507 - Homesteads; assessment; exemptions; qualified claimants; based on income.

77-3507.
Homesteads; assessment; exemptions; qualified claimants; based on income.
(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 homesteads of qualified claimants a percentage of the exempt amount as limited by section 77-3506.03. The percentage of the exempt amount shall be determined based on the household income of a claimant pursuant to subsections (2) through (4) of this section.
(2) For 2014, for a qualified married or closely related claimant, 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 31,600
100
31,601 through 33,300
90
33,301 through 35,000
80
35,001 through 36,700
70
36,701 through 38,400
60
38,401 through 40,100
50
40,101 through 41,800
40
41,801 through 43,500
30
43,501 through 45,200
20
45,201 through 46,900
10
46,901 and over
0
(3) For 2014, for a qualified single claimant, 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 26,900
100
26,901 through 28,300
90
28,301 through 29,700
80
29,701 through 31,100
70
31,101 through 32,500
60
32,501 through 33,900
50
33,901 through 35,300
40
35,301 through 36,700
30
36,701 through 38,100
20
38,101 through 39,500
10
39,501 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, § 7;
Laws 1980, LB 647, § 4;
Laws 1981, LB 179, § 19;
Laws 1984, LB 956, § 1;
Laws 1988, LB 1105, § 2;
Laws 1994, LB 902, § 33;
Laws 1995, LB 483, § 4;
Laws 1997, LB 182, § 4;
Laws 1999, LB 179, § 1;
Laws 2014, LB986, § 1;
Laws 2018, LB1089, § 9.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3512 - Homestead; exemption; application; when filed; failure to file; effect.

77-3512.
Homestead; exemption; application; when filed; failure to file; effect.
(1) 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, except that:
(a) 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;
(b) 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;
(c) 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;
(d) A veteran qualifying for a homestead exemption under subdivision (2)(a) of section 77-3506 shall only be required to file an application in every subsequent year evenly divisible by five; and
(e) If a veteran who has been granted a homestead exemption under subdivision (2)(a) of section 77-3506 dies during the five-year exemption period, the surviving spouse of such veteran shall continue to receive such exemption for the remainder of the five-year exemption period. After the expiration of the five-year exemption period, the surviving spouse shall be required to file for an exemption under subdivision (2)(b) of section 77-3506 on an annual basis.
(2) Failure to file an application as required in subsection (1) of this section shall constitute a waiver of the exemption for the year in which the failure occurred.
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;
Laws 2023, LB727, § 85.
Operative Date: January 1, 2024
2023 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 and who are required to refile for such exemption in the current 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;
Laws 2023, LB727, § 86.
Operative Date: January 1, 2024
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 one percent of such amount. 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;
Laws 2022, LB800, § 344.
2023 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.
2023 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.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3527 - Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of property; effect.

77-3527.
Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of property; effect.
The value of a home substantially contributed by the United States Department of Veterans Affairs for a paraplegic veteran or multiple amputee shall be exempt from taxation during the life of such veteran or until the death of his or her surviving spouse or his or her remarriage. If such veteran or his or her unmarried surviving spouse disposes of such home and within one year uses the proceeds therefrom or part of such proceeds to acquire another home for occupancy by such veteran or his or her surviving spouse, such home shall be deemed to be one substantially contributed to by the department and the exemption provided for in this section shall apply to such substituted home during the life of such veteran or until the death of his or her surviving spouse or his or her remarriage. Application for exemption under this section shall include certification from the department affirming that the department has substantially contributed to the purchase, construction, remodeling, or special adaptation of a home by the applicant.
Source
Laws 1979, LB 65, § 27;
Laws 1983, LB 195, § 9;
Laws 1991, LB 2, § 20;
Laws 2004, LB 986, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3528 - Property taxable; paraplegic; multiple amputee; claim exemption.

77-3528.
Property taxable; paraplegic; multiple amputee; claim exemption.
Any veteran claiming the exemption as provided by section 77-3527 shall make application to the county assessor upon forms prescribed and furnished by the Tax Commissioner. Such application shall be made on or before June 30 of each year. Exemptions claimed before June 30 shall apply for the year such exemption is claimed.
Source
Laws 1979, LB 65, § 28;
Laws 1995, LB 133, § 6;
Laws 1996, LB 1039, § 11;
Laws 1997, LB 397, § 33.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3529 - Homestead; exemption; application; denied; other exemption allowed.

77-3529.
Homestead; exemption; application; denied; other exemption allowed.
If any application for exemption pursuant to sections 77-3501 to 77-3529 is denied and the applicant would be qualified for any other exemption under such sections, then such denied application shall be treated as an application for the highest exemption for which qualified. Any additional documentation necessary for such other exemption shall be submitted to the county assessor within a reasonable time after receipt of the notice of denial.
Source
Laws 1979, LB 65, § 29;
Laws 1983, LB 195, § 10;
Laws 1984, LB 809, § 14;
Laws 1987, LB 376A, § 18;
Laws 1989, LB 84, § 17;
Laws 1994, LB 902, § 43;
Laws 2014, LB1087, § 20.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3603 - Terms, defined.

77-3603.
Terms, defined.
For purposes of the School Readiness Tax Credit Act:
(1) Child means an individual who is five years of age or less;
(2) Child care and education provider means a person who owns or operates an eligible program;
(3) Department means the Department of Revenue;
(4) Eligible program means an applicable child care and early childhood education program as defined in section 71-1954 that has applied to participate in the quality rating and improvement system developed under the Step Up to Quality Child Care Act and has been assigned a quality scale rating;
(5) Eligible staff member means an individual who is employed with, or who is a self-employed individual providing child care and early childhood education for, an eligible program for at least six months of the taxable year and who is listed in the Nebraska Early Childhood Professional Record System and classified as provided in subsection (4) of section 71-1962. Eligible staff member does not include certificated teaching and administrative staff employed by programs established pursuant to section 79-1104; and
(6) Quality scale rating means the rating of an eligible program under the Step Up to Quality Child Care Act which is expressed in terms of steps, with step one being the lowest rating and step five being the highest rating.
Source
Laws 2016, LB889, § 3;
Laws 2020, LB266, § 2.
Cross References
Step Up to Quality Child Care Act, see section 71-1952.