2014 Nebraska Revised Statutes
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 2014, 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 34,700 | 100 |
34,701 through 36,400 | 90 |
36,401 through 38,100 | 80 |
38,101 through 39,800 | 70 |
39,801 through 41,500 | 60 |
41,501 through 43,200 | 50 |
43,201 through 44,900 | 40 |
44,901 through 46,600 | 30 |
46,601 through 48,300 | 20 |
48,301 through 50,000 | 10 |
50,001 and over | 0 |
(3) For 2014, 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 30,300 | 100 |
30,301 through 31,700 | 90 |
31,701 through 33,100 | 80 |
33,101 through 34,500 | 70 |
34,501 through 35,900 | 60 |
35,901 through 37,300 | 50 |
37,301 through 38,700 | 40 |
38,701 through 40,100 | 30 |
40,101 through 41,500 | 20 |
41,501 through 42,900 | 10 |
42,901 and over | 0 |
(4) For exemption applications filed in calendar year 2015 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 2014. 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;
Laws 2014, LB986, § 3;
Laws 2014, LB1087, § 6.
Note: The Revisor of Statutes has pursuant to section 49-769 correlated LB986, section 3, with LB1087, section 6, to reflect all amendments.
Note: Changes made by LB986 became effective April 3, 2014. Changes made by LB1087 became operative January 1, 2015.
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