LB30 LB30
2024 2024
LEGISLATURE OF NEBRASKA
ONE HUNDRED EIGHTH LEGISLATURE
FIRST SPECIAL SESSION
LEGISLATIVE BILL 30
Introduced by Day, 49.
Read first time July 26, 2024
Committee: Revenue
1 A BILL FOR AN ACT relating to revenue and taxation; to amend section
2 77-3506, Revised Statutes Supplement, 2023; to change provisions
3 relating to homestead exemptions for certain disabled veterans and
4 surviving spouses as prescribed; and to repeal the original section.
5 Be it enacted by the people of the State of Nebraska,
-1-
LB30 LB30
2024 2024
1 Section 1. Section 77-3506, Revised Statutes Supplement, 2023, is
2 amended to read:
3 77-3506 (1) All homesteads in this state shall be assessed for
4 taxation the same as other property, except that:
5 (a) There there shall be exempt from taxation, on any homestead
6 described in subdivision (2)(a), (b), (c), (d), (e), or (f) subsection
7 (2) of this section, one hundred percent of the exempt amount; and .
8 (b) There shall be exempt from taxation, on any homestead described
9 in subdivision (2)(g) of this section, an amount equal to the applicable
10 amount from subsection (3) of this section. Such amount shall be based on
11 the disability percentage of the veteran.
12 (2) The exemption described in subsection (1) of this section shall
13 apply to homesteads of:
14 (a) A veteran who was discharged or otherwise separated with a
15 characterization of honorable or general (under honorable conditions),
16 who is drawing compensation from the United States Department of Veterans
17 Affairs because of one hundred percent service-connected permanent
18 disability, and who is not eligible for total exemption under sections
19 77-3526 to 77-3528;
20 (b) An unremarried surviving spouse of a veteran described in
21 subdivision (2)(a) of this section or a surviving spouse of such a
22 veteran who remarries after attaining the age of fifty-seven years;
23 (c) A veteran who was discharged or otherwise separated with a
24 characterization of honorable or general (under honorable conditions),
25 who is drawing compensation from the United States Department of Veterans
26 Affairs because of one hundred percent service-connected temporary
27 disability, and who is not eligible for total exemption under sections
28 77-3526 to 77-3528, an unremarried spouse of such a veteran, or a
29 surviving spouse of such a veteran who remarries after attaining the age
30 of fifty-seven years;
31 (d) An unremarried surviving spouse of any veteran, including a
-2-
LB30 LB30
2024 2024
1 veteran other than a veteran described in section 80-401.01, who was
2 discharged or otherwise separated with a characterization of honorable or
3 general (under honorable conditions) and who died because of a service-
4 connected disability or a surviving spouse of such a veteran who
5 remarries after attaining the age of fifty-seven years;
6 (e) An unremarried surviving spouse of a serviceman or servicewoman,
7 including a veteran other than a veteran described in section 80-401.01,
8 whose death while on active duty was service-connected or a surviving
9 spouse of such a serviceman or servicewoman who remarries after attaining
10 the age of fifty-seven years; and
11 (f) An unremarried surviving spouse of a serviceman or servicewoman
12 who died while on active duty during the periods described in section
13 80-401.01 or a surviving spouse of such a serviceman or servicewoman who
14 remarries after attaining the age of fifty-seven years; and .
15 (g) Beginning January 1, 2025, a veteran who was discharged or
16 otherwise separated with a characterization of honorable or general
17 (under honorable conditions), who is drawing compensation from the United
18 States Department of Veterans Affairs because the veteran is at least ten
19 percent disabled but less than one hundred percent disabled due to a
20 service-connected disability, and who is not eligible for total exemption
21 under sections 77-3526 to 77-3528, an unremarried surviving spouse of
22 such a veteran, or a surviving spouse of such a veteran who remarries
23 after attaining the age of fifty-seven years.
24 (3) For a claimant described in subdivision (2)(g) of this section,
25 the exemption provided in this section shall be equal to the amount in
26 Column B which corresponds with the veteran's disability percentage in
27 Column A in the table found in this subsection.
28 Column A Column B
29 Disability Percentage Exemption
30 Of Veteran In Dollars
31 At least 90% but less than 100% disabled 1,000
-3-
LB30 LB30
2024 2024
1 At least 80% but less than 90% disabled 900
2 At least 70% but less than 80% disabled 800
3 At least 60% but less than 70% disabled 700
4 At least 50% but less than 60% disabled 600
5 At least 40% but less than 50% disabled 500
6 At least 30% but less than 40% disabled 400
7 At least 20% but less than 30% disabled 300
8 At least 10% but less than 20% disabled 200
9 (4) (3) Application for exemption under subdivision (2)(a) of this
10 section shall be required in every subsequent year evenly divisible by
11 five and shall include certification of the status described in
12 subdivision (2)(a) of this section from the United States Department of
13 Veterans Affairs. Application for exemption under subdivision (2)(b),
14 (c), (d), (e), or (f), or (g) of this section shall be required annually
15 and shall include certification of the status described in subdivision
16 (2)(b), (c), (d), (e), or (f), or (g) of this section from the United
17 States Department of Veterans Affairs, except that such certification of
18 status shall only be required in every subsequent year evenly divisible
19 by five.
20 Sec. 2. Original section 77-3506, Revised Statutes Supplement,
21 2023, is repealed.
-4-
Statutes affected: Introduced: 77-3506