This bill amends several sections of the Reissue Revised Statutes of Nebraska to modify tax exemptions for certain disabled veterans. Specifically, it introduces a motor vehicle tax exemption for one vehicle owned and used for personal transportation by a disabled veteran or blind veteran of the United States Armed Forces, provided their disability is recognized by the Department of Veterans Affairs and they have an approved application for the exemption. Additionally, the definition of "disabled veteran" is updated to align with federal law, and the term "blind veteran" is clarified to reflect the veteran's ability to engage in ordinary activities.

Furthermore, the bill extends property tax exemptions to mobile homes owned and occupied by disabled or blind veterans under similar conditions as the motor vehicle exemption. The act is set to become operative on January 1, 2026, and it repeals the original sections that are being amended. Overall, the bill aims to enhance the benefits available to disabled veterans and blind veterans in Nebraska by streamlining and clarifying existing tax exemptions.

Statutes affected:
Introduced: 77-202.23, 77-202.24