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LEGISLATIVE BILL 826
Approved by the Governor April 14, 2026
Introduced by DeKay, 40; Lippincott, 34; Conrad, 46; Dungan, 26.
A BILL FOR AN ACT relating to revenue and taxation; to amend sections 77-3512
and 77-3514.01, Revised Statutes Cumulative Supplement, 2024; to change
provisions relating to late applications for homestead exemptions; to
harmonize provisions; to repeal the original sections; and to declare an
emergency.
Be it enacted by the people of the State of Nebraska,
Section 1. Section 77-3512, Revised Statutes Cumulative Supplement, 2024,
is amended to read:
77-3512 (1) It shall be the duty of each owner who wants a homestead
exemption under section 77-3506, 77-3507, or 77-3508 to file an application
therefor with the county assessor of the county in which the homestead is
located after February 1 and on or before June 30 of each year, except that:
(a) The county board of the county in which the homestead is located may,
by majority vote, extend the deadline for an applicant to on or before July 20.
An extension shall not be granted to an applicant who received an extension in
the immediately preceding year;
(b) An owner may file a late application pursuant to section 77-3514.01 if
he or she includes documentation of a medical condition which impaired the
owner's ability to file the application in a timely manner;
(c) An owner may file a late application pursuant to section 77-3514.01 if
he or she includes a copy of the death certificate of a spouse who died during
the year for which the exemption is requested;
(d) An owner may file a late application pursuant to section 77-3514.01 if
he or she includes documentation showing that the certification of status
described in subsection (2) of section 77-3506 was received from the United
States Department of Veterans Affairs after June 30;
(e) (d) A veteran qualifying for a homestead exemption under subdivision
(2)(a) of section 77-3506 shall only be required to file an application in
every subsequent year evenly divisible by five; and
(f) (e) If a veteran who has been granted a homestead exemption under
subdivision (2)(a) of section 77-3506 dies during the five-year exemption
period, the surviving spouse of such veteran shall continue to receive such
exemption for the remainder of the five-year exemption period. After the
expiration of the five-year exemption period, the surviving spouse shall be
required to file for an exemption under subdivision (2)(b) of section 77-3506
on an annual basis.
(2) Failure to file an application as required in subsection (1) of this
section shall constitute a waiver of the exemption for the year in which the
failure occurred.
Sec. 2. Section 77-3514.01, Revised Statutes Cumulative Supplement, 2024,
is amended to read:
77-3514.01 (1) A late application filed pursuant to section 77-3512
because of a medical condition which impaired the claimant's ability to apply
in a timely manner shall only be for the current tax year. The late application
shall be filed with the county assessor on or before June 30 of the year in
which the real estate taxes levied on the property for the current year become
delinquent.
(2) A late application filed pursuant to section 77-3512 because of the
death of a spouse during the year for which the exemption is requested shall
only be for the current tax year. The late application shall be filed with the
county assessor on or before June 30 of the year in which the real estate taxes
levied on the property for the current year become delinquent.
(3) A late application filed pursuant to section 77-3512 because
certification of the status described in subsection (2) of section 77-3506 was
received from the United States Department of Veterans Affairs after June 30
shall only be for the current tax year. The late application shall be filed
with the county assessor on or before June 30 of the year in which the real
estate taxes levied on the property for the current year become delinquent.
(4) (3) Applications filed under subsection (1) of this section shall
include certification of the medical condition affecting the filing from a
physician, physician assistant, or advanced practice registered nurse. The
medical certification shall be made on forms prescribed by the Tax
Commissioner.
(5) (4) Applications filed under subsection (2) of this section shall
include a copy of the death certificate of the deceased spouse.
(6) Applications filed under subsection (3) of this section shall include
documentation showing that the certification of status described in subsection
(2) of section 77-3506 was received from the United States Department of
Veterans Affairs after June 30.
(7) (5) The county assessor shall approve or reject the late filing within
thirty days of receipt of the late filing. If approved, the county assessor
shall mark it approved and sign the application. In case he or she finds that
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the exemption should not be allowed by reason of not being in conformity to
law, the county assessor shall mark the application as rejected and state the
reason for rejection and sign the application. In any case when the county
assessor rejects an exemption, he or she shall notify the applicant of such
action by mailing written notice to the applicant at the address shown in the
application. The notice shall be on forms prescribed by the Tax Commissioner.
In any case when the county assessor rejects an exemption, such applicant may
obtain a hearing before the county board of equalization in the manner
described by section 77-3519.
Sec. 3. Original sections 77-3512 and 77-3514.01, Revised Statutes
Cumulative Supplement, 2024, are repealed.
Sec. 4. Since an emergency exists, this act takes effect when passed and
approved according to law.
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