Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 45 - Homestead Exemption Regulations › Section 350-45-004 - CLAIM FOR HOMESTEAD EXEMPTION

Current through June 17, 2024
004.01 The claimant must file the Nebraska
				Homestead Exemption Application or Certification of Status, Form 458, with any
				required schedules and attachments, after February 1 and on or before June 30
				with the county assessor of the county where the homestead is located. The Form
				458, with any required schedules and attachments, must be filed each year.
				Failure to timely file the properly completed application will constitute a
				waiver of the exemption for that year. If the IRS allows a filing extension,
				the filing deadline is also extended for the Nebraska Schedule I-Income
				Statement, Form 458 Schedule I ( REG-45-004.04). The Form 458 must be filed on
				or before June 30 with a reference to the IRS extension, and the Income
				Statement must be filed by the extended date.
004.01A When the date for filing an
				application, supporting documentation, or any other requirement falls on a
				Saturday, Sunday, or legal holiday, the items will be considered timely filed
				if delivered in person or postmarked on the next business day. When any
				document is sent by mail, the postmark date determines the date filed. When any
				document is sent by either certified or registered mail, the certification or
				registration date determines the postmark date.
004.01B The county board of equalization may
				grant an extension for filing from June 30 up to, but not beyond, July 20, upon
				written request from an individual claimant. The request for extension may not
				be granted if a request for extension for the same claimant was granted for the
				prior year, except if a medical condition impaired the claimant's ability to
				apply or certify in a timely manner, and a certification from a physician,
				physician assistant, or advanced practice registered nurse pursuant to Neb.
				Rev. Stat. §
										77-3514.01
				is received.
004.01C The county
				assessor may grant an extension to an owner-occupant to file a late application
				if he or she includes documentation of a medical condition which impaired the
				owner-occupant's ability to file the application in a timely manner. The
				application must be for the current tax year only and filed with the county
				assessor on or before the date the first half of the real estate taxes become
				delinquent, which in counties with a population of over 100,000 is April 1, and
				in all other counties is May 1. The Physician's Certification for Late
				Homestead Exemption Filing, Form 458L must be attached to the application.
004.01C(1) The county assessor must approve
				or deny the late filing within 30 days of receipt of the late filing. If
				approved, the county assessor will mark the late filing approved and sign the
				application or certification. If the county assessor finds that the exemption
				should not be allowed because it does not conform to law, the county assessor
				will mark the application or certification as denied, state the reason for
				rejection, and sign the application or certification. When the county assessor
				denies an exemption, he or she must notify the applicant of this action by
				mailing written notice to the applicant at the address shown in the application
				or certification. The notice will be on forms prescribed by the Tax
				Commissioner. When the county assessor denies an exemption, the applicant may
				obtain a hearing before the county board of equalization in the manner
				described by Neb. Rev. Stat. §
											77-3519.