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. Key changes include the introduction of new criteria for late applications, allowing owners to file if they provide documentation showing that their certification of status from the United States Department of Veterans Affairs was received after the June 30 deadline. Additionally, the bill clarifies that veterans qualifying for a homestead exemption only need to apply every five years, and it ensures that surviving spouses of veterans can continue to receive the exemption for the remainder of the five-year period.

The bill also establishes that late applications due to medical conditions or the death of a spouse must be filed by June 30 of the year in which the property taxes become delinquent. New provisions require that applications based on the late certification from the Veterans Affairs must also include appropriate documentation. The original sections of the law are repealed, and the bill is declared an emergency measure, taking effect immediately upon approval.

Statutes affected:
Introduced: 77-3512, 77-3514.01
Final Reading: 77-3512, 77-3514.01
Slip Law: 77-3512, 77-3514.01