This bill amends sections 77-3506 and 77-3512 of the Nebraska Revised Statutes to modify the provisions regarding homestead exemptions for certain veterans and their surviving spouses. Notably, the bill introduces a provision that exempts unremarried surviving spouses of veterans and servicemen who remarry after the age of fifty-seven from having to reapply for the exemption annually. Additionally, it specifies that applications for exemptions under certain categories will not be required every year, but only in years that are evenly divisible by five, with the exception of specific categories that require annual certification.

Furthermore, the bill clarifies that if an unremarried surviving spouse who has received a homestead exemption remarries before the age of fifty-seven, they will lose the exemption and must notify the county assessor of their remarriage. The bill also streamlines the application process for veterans and surviving spouses qualifying for exemptions, ensuring that they are not burdened with repetitive annual applications. Overall, these changes aim to simplify the process for eligible individuals while ensuring that the benefits are appropriately administered.

Statutes affected:
Introduced: 77-3506, 77-3512