2009 Nebraska Code
Chapter 77 REVENUE AND TAXATION
77-3509 Homesteads; assessment; exemptions; certain veterans or unremarried widow or widower; percentage of exemption.

77-3509. Homesteads; assessment; exemptions; certain veterans or unremarried widow or widower; percentage of exemption.

(1)(a) All homesteads in this state shall be assessed for taxation the same as other property, except that there shall be exempt from taxation, on any homestead described in subdivision (b) of this subsection, a percentage of the exempt amount as limited by section 77-3506.03.

(b) The exemption described in subdivision (a) of this subsection shall apply to homesteads of:

(i) A veteran described in section 80-401.01 who was discharged or otherwise separated with a characterization of honorable or general (under honorable conditions), who is drawing compensation from the United States Department of Veterans Affairs because of one hundred percent disability, and who is not eligible for total exemption under sections 77-3526 to 77-3528 or the unremarried widow or widower of a veteran described in this subdivision (i);

(ii) An unremarried widow or widower of any veteran, including a veteran other than a veteran described in section 80-401.01, who was discharged or otherwise separated with a characterization of honorable or general (under honorable conditions) and who died because of a service-connected disability;

(iii) An unremarried widow or widower of a serviceman or servicewoman who died while on active duty during the periods described in section 80-401.01; and

(iv) An unremarried widow or widower of a serviceman or servicewoman, including a veteran other than a veteran described in section 80-401.01, whose death while on active duty was service-connected.

(c) The exemption described in subdivision (a) of this subsection shall be based on the household income of a claimant pursuant to subsections (2) through (4) of this section. Application for exemption under this section shall include certification of the status set forth in this section from the United States Department of Veterans Affairs.

(2) For 2000, for a married or closely related claimant as described in subsection (1) of this section, the percentage of the exempt amount for which the claimant shall be eligible shall be the percentage in Column B which corresponds with the claimant's household income in Column A in the table found in this subsection.

Column A Column B Household Income Percentage In Dollars Of Relief 0 through 24,700 100 24,701 through 25,900 85 25,901 through 27,100 70 27,101 through 28,300 55 28,301 through 29,500 40 29,501 through 30,700 25 30,701 and over 0

(3) For 2000, for a single claimant as described in subsection (1) of this section, the percentage of the exempt amount for which the claimant shall be eligible shall be the percentage in Column B which corresponds with the claimant's household income in Column A in the table found in this subsection.

Column A Column B Household Income Percentage In Dollars Of Relief 0 through 21,600 100 21,601 through 22,600 85 22,601 through 23,600 70 23,601 through 24,600 55 24,601 through 25,600 40 25,601 through 26,600 25 26,601 and over 0

(4) For exemption applications filed in calendar year 2001 and each year thereafter, the income eligibility amounts in subsections (2) and (3) of this section shall be adjusted for inflation by the method provided in section 151 of the Internal Revenue Code. The income eligibility amounts shall be adjusted for cumulative inflation since 2000. If any amount is not a multiple of one hundred dollars, the amount shall be rounded to the next lower multiple of one hundred dollars.

Source

Laws 1979, LB 65, § 9;
Laws 1983, LB 195, § 3;
Laws 1986, LB 1258, § 3;
Laws 1989, LB 762, § 10;
Laws 1994, LB 902, § 35;
Laws 1995, LB 483, § 6;
Laws 1997, LB 182, § 6;
Laws 1999, LB 179, § 3;
Laws 2005, LB 54, § 18.