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NebraskaLB209109th Legislature 1st and 2nd SessionslegislatureWALLET

Change provisions relating to homestead exemptions for certain veterans and a property tax exemption for certain facilities

Sponsored By: R. Brad von Gillern

Signed by Governor

Revenue Committee

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

Tax break for for-profit nursing homes

For‑profit skilled nursing, nursing, and assisted‑living homes get a property tax exemption. The exempt share equals the facility’s three‑year average of beds occupied by Medicaid residents. Owners pay property tax only on the remaining share. Exemptions for nonprofit facilities stay the same.

New homestead exemption for disabled veterans

The law grants a 100% homestead property tax exemption of the exempt amount for certain veterans and spouses. You qualify if you were discharged honorably or under honorable conditions and receive VA pay for a 100% service‑connected permanent disability or a total disability rating under 38 C.F.R. 4.16, and you are not already eligible for a total exemption under sections 77‑3526 to 77‑3528. It also covers veterans with a 100% service‑connected temporary disability and unremarried surviving spouses (or those who remarried after age 57) of these veterans, as well as spouses of veterans who died of a service‑connected disability and of service members who died on active duty. You file each year, and VA disability certification is required in years evenly divisible by five. The exemption does not raise the statutory exempt amount.

Changes take effect immediately

Because the Legislature declared an emergency, this law takes effect when it is passed and approved. The changes start right away.

Sponsors & Cosponsors

Sponsor

  • R. Brad von Gillern

    Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 92 • No: 0

legislature vote • 2/21/2025

Final Reading

Yes: 47 • No: 0 • Other: 2

legislature vote • 1/29/2025

Vote

Yes: 45 • No: 0 • Other: 4

Actions Timeline

  1. Approved by Governor on February 25, 2025

    2/25/2025legislature

  2. Presented to Governor on February 21, 2025

    2/21/2025legislature

  3. President/Speaker signed

    2/21/2025legislature

  4. Passed on Final Reading with Emergency Clause 47-0-2

    2/21/2025legislature

  5. Dispensing of reading at large approved

    2/21/2025legislature

  6. Placed on Final Reading

    2/13/2025legislature

  7. Advanced to Enrollment and Review for Engrossment

    2/7/2025legislature

  8. Placed on Select File

    1/31/2025legislature

  9. Advanced to Enrollment and Review Initial

    1/29/2025legislature

  10. Placed on General File

    1/24/2025legislature

  11. Notice of hearing for January 23, 2025

    1/16/2025legislature

  12. Referred to Revenue Committee

    1/16/2025legislature

  13. Date of introduction

    1/14/2025legislature

Bill Text

  • Introduced

    1/14/2025

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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