This bill amends sections 77-3512 and 77-3514.01 of the Revised Statutes Cumulative Supplement, 2024, to modify the provisions regarding late applications for homestead exemptions in Nebraska. It allows homeowners to file late applications under specific circumstances, including medical conditions, the death of a spouse, and if the certification of status from the U.S. Department of Veterans Affairs is received after the June 30 deadline. The bill introduces new provisions that require documentation for these late applications, including medical certification, a death certificate, or proof of late certification from the Veterans Affairs.

Additionally, the bill clarifies that late applications must be filed by June 30 of the year in which the property taxes become delinquent and establishes a process for the county assessor to approve or reject these applications within thirty days. The original sections of the law being amended are repealed, and the bill is set to take effect immediately upon passage due to the declaration of an emergency.

Statutes affected:
Introduced: 77-3512, 77-3514.01