2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-3512 - Homestead; exemption; application; when filed.
It shall be the duty of each owner who applies for the homestead exemption provided in sections 77-3507 to 77-3509 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. Failure to do so shall constitute a waiver of the exemption for that year, except that:
(1) 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; and
(2) 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.
- Laws 1979, LB 65, § 12;
Laws 1980, LB 647, § 7;
Laws 1983, LB 195, § 5;
Laws 1983, LB 396, § 2;
Laws 1984, LB 809, § 8;
Laws 1985, Second Spec. Sess., LB 6, § 4;
Laws 1989, LB 84, § 12;
Laws 1991, LB 9, § 5;
Laws 1991, LB 773, § 21;
Laws 1995, LB 133, § 1;
Laws 1996, LB 1039, § 5;
Laws 1997, LB 397, § 27;
Laws 2003, LB 192, § 2;
Laws 2009, LB94, § 3.
Effective Date: May 27, 2009
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