This bill amends existing Nebraska statutes related to revenue and taxation, specifically focusing on tax exemptions for disabled veterans and blind veterans. It modifies Section 60-3,185 to include 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 U.S. Department of Veterans Affairs and they have an approved application for the exemption. Additionally, the definitions of "disabled veteran" and "blind veteran" in Sections 77-202.23 and 77-202.24 are updated to align with federal definitions and clarify the criteria for these classifications.

The bill also establishes a property tax exemption for mobile homes owned and occupied by disabled or blind veterans, ensuring that their disabilities are recognized as service-connected. The operative date for these changes is set for January 1, 2026, and the original sections being amended are repealed to reflect these updates. Overall, the bill aims to enhance the benefits available to veterans with disabilities in Nebraska by streamlining and clarifying tax exemptions.

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