This bill amends existing Nebraska statutes to expand tax exemptions for motor vehicles and mobile homes owned by certain disabled veterans and their surviving spouses. Specifically, it allows for one motor vehicle tax exemption for a disabled veteran or blind veteran of the United States Armed Forces, as well as for the surviving spouse of such veterans, provided they meet specific criteria, including not having remarried. The bill also modifies the language in the statutes to clarify the eligibility requirements for these exemptions.

Additionally, the bill harmonizes provisions across different sections of the law and establishes an operative date of January 1, 2027. It repeals the original sections of the statutes that are being amended, ensuring that the new language and provisions take precedence. The changes aim to provide clearer guidelines and support for disabled veterans and their families regarding tax exemptions on motor vehicles and mobile homes.

Statutes affected:
Introduced: 77-202.24