Nebraska LB 882: Change provisions relating to homestead exemptions for certain veterans and surviving spouses

Bill Text

LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 882

Introduced by Andersen, 49.
Read first time January 08, 2026
Committee: Revenue
A BILL FOR AN ACT relating to revenue and taxation; to amend section1
77-3512, Revised Statutes Cumulative Supplement, 2024, and section2
77-3506, Revised Statutes Supplement, 2025; to change provisions3
relating to homestead exemptions for certain veterans and surviving4
spouses; and to repeal the original sections.5
Be it enacted by the people of the State of Nebraska,6
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Section 1. Section 77-3506, Revised Statutes Supplement, 2025, is1
amended to read:2
77-3506 (1) All homesteads in this state shall be assessed for3
taxation the same as other property, except that there shall be exempt4
from taxation, on any homestead described in subsection (2) of this5
section, one hundred percent of the exempt amount.6
(2) The exemption described in subsection (1) of this section shall7
apply to homesteads of:8
(a) A veteran who was discharged or otherwise separated with a9
characterization of honorable or general (under honorable conditions),10
who is drawing compensation from the United States Department of Veterans11
Affairs because of (i) one hundred percent service-connected permanent12
disability or (ii) assignment of total disability rating for compensation13
pursuant to 38 C.F.R. 4.16, and who is not eligible for total exemption14
under sections 77-3526 to 77-3528;15
(b) An unremarried surviving spouse of a veteran described in16
subdivision (2)(a) of this section or a surviving spouse of such a17
veteran who remarries after attaining the age of fifty-seven years;18
(c) A veteran who was discharged or otherwise separated with a19
characterization of honorable or general (under honorable conditions),20
who is drawing compensation from the United States Department of Veterans21
Affairs because of one hundred percent service-connected temporary22
disability, and who is not eligible for total exemption under sections23
77-3526 to 77-3528, an unremarried spouse of such a veteran, or a24
surviving spouse of such a veteran who remarries after attaining the age25
of fifty-seven years;26
(d) An unremarried surviving spouse of any veteran, including a27
veteran other than a veteran described in section 80-401.01, who was28
discharged or otherwise separated with a characterization of honorable or29
general (under honorable conditions) and who died because of a service-30
connected disability or a surviving spouse of such a veteran who31
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remarries after attaining the age of fifty-seven years;1
(e) An unremarried surviving spouse of a serviceman or servicewoman,2
including a veteran other than a veteran described in section 80-401.01,3
whose death while on active duty was service-connected or a surviving4
spouse of such a serviceman or servicewoman who remarries after attaining5
the age of fifty-seven years; and6
(f) An unremarried surviving spouse of a serviceman or servicewoman7
who died while on active duty during the periods described in section8
80-401.01 or a surviving spouse of such a serviceman or servicewoman who9
remarries after attaining the age of fifty-seven years.10
(3) Application for exemption under subdivision (2)(a), (b), or (f)11
of this section shall not be required in any every subsequent year evenly12
divisible by five and shall include certification of the status described13
in subdivision (2)(a) of this section from the United States Department14
of Veterans Affairs. Application for exemption under subdivision (2)(c)15
(2)(b), (c), (d), or (e) , or (f) of this section shall be required16
annually and shall include certification of the status described in17
subdivision (2)(c) (2)(b), (c), (d), or (e) , or (f) of this section from18
the United States Department of Veterans Affairs, except that such19
certification of status shall only be required in every subsequent year20
evenly divisible by five.21
(4) If an unremarried surviving spouse who has been granted a22
homestead exemption under subdivision (2)(b) or (f) of this section23
remarries before attaining the age of fifty-seven years, such spouse24
shall lose the homestead exemption. The surviving spouse shall notify the25
county assessor of such remarriage within a reasonable time.26
Sec. 2. Section 77-3512, Revised Statutes Cumulative Supplement,27
2024, is amended to read:28
77-3512 (1) It shall be the duty of each owner who wants a homestead29
exemption under section 77-3506, 77-3507, or 77-3508 to file an30
application therefor with the county assessor of the county in which the31
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homestead is located after February 1 and on or before June 30 of each1
year, except that:2
(a) The county board of the county in which the homestead is located3
may, by majority vote, extend the deadline for an applicant to on or4
before July 20. An extension shall not be granted to an applicant who5
received an extensi