Legislative Bill 36 amends section 77-3506 of the Revised Statutes Cumulative Supplement, 2024, to modify the provisions regarding homestead exemptions for certain disabled veterans and their surviving spouses. The bill introduces a new exemption for veterans who are at least eighty percent disabled but less than one hundred percent disabled due to a service-connected disability, effective January 1, 2026. This exemption allows for a percentage of the exempt amount to be determined by the veteran's disability percentage. Additionally, the bill clarifies that the existing exemptions for veterans and their surviving spouses will continue, with specific requirements for annual applications and certifications from the United States Department of Veterans Affairs.

The bill also makes several changes to the language of the existing law, including the replacement of "there" with "There" at the beginning of a sentence and the addition of "and" to connect clauses. It specifies that the exemption applies to various categories of veterans and their surviving spouses, ensuring that those who are unremarried or who remarry after the age of fifty-seven are included. The original section 77-3506 is repealed, consolidating the updated provisions into the amended section.

Statutes affected:
Introduced: 77-3506