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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 756
Introduced by Wordekemper, 15.
Read first time January 07, 2026
Committee: Revenue
A BILL FOR AN ACT relating to revenue and taxation; to amend section1
60-3,189, Reissue Revised Statutes of Nebraska, and sections2
60-3,185 and 77-202.24, Revised Statutes Supplement, 2025; to change3
a motor vehicle tax exemption and a property tax exemption relating4
to certain disabled veterans; to harmonize provisions; to provide an5
operative date; and to repeal the original sections.6
Be it enacted by the people of the State of Nebraska,7
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Section 1. Section 60-3,185, Revised Statutes Supplement, 2025, is1
amended to read: 2
60-3,185 A motor vehicle tax is imposed on motor vehicles registered3
for operation upon the highways of this state, except:4
(1) Motor vehicles exempt from the registration fee in section5
60-3,160; 6
(2) One motor vehicle owned and used for his or her personal7
transportation by: 8
(a) A a disabled veteran or blind veteran of the United States Armed9
Forces as defined in section 77-202.23 whose disability or blindness is10
recognized by the United States Department of Veterans Affairs and who11
was discharged or otherwise separated with a characterization of12
honorable if an application for the exemption has been approved under13
subsection (1) of section 60-3,189; or 14
(b) A surviving spouse of a disabled veteran or blind veteran if:15
(i) Such veteran would have qualified for the exemption under16
subdivision (2)(a) of this section at the time of death of such veteran;17
and 18
(ii) Such surviving spouse has not remarried;19
(3) Motor vehicles owned by Indians who are members of an Indian20
tribe; 21
(4) Motor vehicles owned by a member of the United States Armed22
Forces serving in this state in compliance with military or naval orders23
or his or her spouse if such servicemember or spouse is a resident of a24
state other than Nebraska; 25
(5) Motor vehicles owned by the state and its governmental26
subdivisions and exempt as provided in subdivision (1)(a) or (b) of27
section 77-202; 28
(6) Motor vehicles owned and used exclusively by an organization or29
society qualified for a tax exemption provided in subdivision (1)(c) or30
(d) of section 77-202 if an application for the exemption provided in31
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this subdivision has been approved under subsection (2) of section1
60-3,189; and 2
(7) Trucks, trailers, or combinations thereof registered under3
section 60-3,198. 4
Sec. 2. Section 60-3,189, Reissue Revised Statutes of Nebraska, is5
amended to read: 6
60-3,189 (1) A person veteran of the United States Armed Forces who7
qualifies for an exemption from the motor vehicle tax under subdivision8
(2) of section 60-3,185 shall apply for the exemption to the county9
treasurer not more than fifteen days before and not later than thirty10
days after the registration date for the motor vehicle. A renewal11
application shall be made annually not sooner than the first day of the12
last month of the registration period or later than the last day of the13
registration period. The county treasurer shall approve or deny the14
application and notify the applicant of his or her decision within twenty15
days after the filing of the application. An applicant may appeal the16
denial of an application to the county board of equalization within17
twenty days after the date the notice was mailed. 18
(2) An organization which qualifies for an exemption from the motor19
vehicle tax under subdivision (6) of section 60-3,185 shall apply for the20
exemption to the county treasurer not more than fifteen days before and21
not later than thirty days after the registration date for the motor22
vehicle. For a newly acquired motor vehicle, an application for exemption23
must be made within thirty days after the purchase date. A renewal24
application shall be made annually not sooner than the first day of the25
last month of the registration period or later than the last day of the26
registration period. The county treasurer shall examine the application27
and recommend either exempt or nonexempt status to the county board of28
equalization within twenty days after receipt of the application. The29
county board of equalization, after a hearing on ten days' notice to the30
applicant and after considering the recommendation of the county31
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treasurer and any other information it may obtain, shall approve or deny1
the exemption on the basis of law and of rules and regulations adopted2
and promulgated by the Tax Commissioner within thirty days after the3
hearing. The county board of equalization shall mail or deliver its final4
decision to the applicant and the county treasurer within seven days5
after the date of decision. The decision of the county board of6
equalization may be appealed to the Tax Equalization and Review7
Commission in accordance with the Tax Equalization and Review Commission8
Act within thirty days after the final decision. 9
Sec. 3. Section 77-202.24, Revised Statutes Supplement, 2025, is10
amended to read: 11
77-202.24 A mobile home shall be exempt from taxation if it is owned12
and occupied by: 13
(1) A a disabled veteran or blind veteran of the United States Armed14
Forces whose disability or blindness is recognized by the United States15
Department of Veterans Affairs as service connected and who was16
discharged or otherwise separated with a characterization of honorable or17
general (under honorable conditions); or . 18
(2) A surviving spouse of a disabled veteran or blind veteran if:19
(a) Such veteran would have qualified for the exemption under20
subdivision (1) of this section at the time of death of such veteran; and21
(b) Such surviving spouse has not remarried; 22
Sec. 4. This act becomes operative on January 1, 2027.23
Sec. 5. Original section 60-3,189, Reissue Revised Statutes of24
Nebraska, and sections 60-3,185 and 77-202.24, Revised Statutes25
Supplement, 2025, are repealed. 26
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