Nebraska Revised Statute 77-3508

Revised Statutes » Chapter 77 » 77-3508
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77-3508. Homesteads; assessment; exemptions; individuals; based on disability and income.

(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. The exemption shall be based on the household income of a claimant pursuant to subsections (2) through (4) of this section.

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

(i) Veterans as defined in section 80-401.01 who were discharged or otherwise separated with a characterization of honorable or general (under honorable conditions) and who are totally disabled by a non-service-connected accident or illness;

(ii) Individuals who have a permanent physical disability and have lost all mobility so as to preclude locomotion without the regular use of a mechanical aid or prostheses; and

(iii) Individuals who have undergone amputation of both arms above the elbow or who have a permanent partial disability of both arms in excess of seventy-five percent.

(c) Application for the exemption described in subdivision (a) of this subsection shall include certification from a qualified medical physician, physician assistant, or advanced practice registered nurse for subdivisions (b)(i) through (b)(iii) of this subsection or certification from the United States Department of Veterans Affairs affirming that the homeowner is totally disabled due to non-service-connected accident or illness for subdivision (b)(i) of this subsection. Such certification from a qualified medical physician, physician assistant, or advanced practice registered nurse shall be made on forms prescribed by the Department of Revenue.

(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, § 8;
    Laws 1980, LB 647, § 5;
    Laws 1981, LB 478, § 1;
    Laws 1983, LB 195, § 2;
    Laws 1986, LB 1258, § 2;
    Laws 1987, LB 376A, § 5;
    Laws 1988, LB 1105, § 3;
    Laws 1991, LB 2, § 17;
    Laws 1994, LB 902, § 34;
    Laws 1995, LB 483, § 5;
    Laws 1997, LB 182, § 5;
    Laws 1999, LB 179, § 2;
    Laws 2000, LB 1279, § 2;
    Laws 2005, LB 17, § 1;
    Laws 2005, LB 54, § 17.