All Roll Calls
Yes: 92 • No: 0
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
9 provisions identified: 8 benefits, 1 costs, 0 mixed.
Full homestead break for disabled veterans
The law gives a 100% homestead property tax exemption to veterans with a 100% service‑connected disability or a total disability rating under 38 C.F.R. 4.16 who were discharged honorable or general. Veterans with a 100% service‑connected temporary disability also qualify. Unremarried surviving spouses qualify if the veteran died of a service‑connected cause or died on active duty; surviving spouses who remarry after age 57 still qualify in these cases. Unremarried surviving spouses of servicemembers who died during the periods named in state law also qualify. This exemption removes the full tax on the qualifying home.
No property tax on cars and household items
Household goods and personal items you do not use to make money are not taxed. Motor vehicles, trailers, and semitrailers that must be registered for Nebraska highways are exempt from property tax. County assessors also must ignore any extra land value from shade or ornamental trees planted along a highway. Together, these rules keep common household property off the tax rolls.
Business inventory and other property stay untaxed
Non‑depreciable tangible personal property is exempt from tax. Business and farm inventory is exempt; short‑term leased, returnable items can count as inventory, but property held for financial gain on longer leases does not. Personal property that is exempt under the Nebraska Advantage Act or the ImagiNE Nebraska Act also remains exempt. These rules keep key business assets off the property tax rolls.
Property tax break for broadband gear
Broadband equipment is exempt from property tax if it is in an area funded by the federal BEAD program, or in a qualified census tract inside a metropolitan‑class city and delivers at least 100 Mbps download and 100 Mbps upload. Owners must apply to the county assessor by December 31 before the exemption year on Tax Commissioner forms. The county assessor must approve qualifying applications within 30 days. This lowers the cost of deploying high‑speed networks in targeted areas.
Tax break for data center export gear
A Nebraska data center operator does not pay property tax on tangible personal property that is assembled, processed, or built into other property in Nebraska for later use outside the state. The exemption also covers keeping ownership or control of that property here before it is transported out of Nebraska. This cuts taxes on gear staged in Nebraska for export.
Tax relief for Medicaid nursing and assisted living
For‑profit skilled nursing, nursing, and assisted‑living facilities get a partial property tax exemption if they house Medicaid residents. The exemption equals the facility’s three‑year average share of beds occupied by Medicaid beneficiaries. Nonprofit facility exemptions are unchanged. This lowers taxes in proportion to Medicaid patient mix.
Public and nonprofit properties stay tax-exempt
Government property used for a public purpose is exempt, including property held under lease‑purchase or similar financing that transfers title. If the total acquisition or public‑building construction cost is above the greater of $50,000 or 0.6% of the subdivision’s prior‑year total property value, voters must approve it at an election for the exemption to apply. Unleased state or local property not used for a public purpose can still be exempt if it pays a payment in lieu of taxes for public safety, emergency, and road services, usually based on its share of costs. Property owned and used only by agricultural or horticultural societies is exempt. Property used exclusively for educational, religious, charitable, or cemetery purposes is exempt if it is not for profit, does not sell alcohol more than 20 hours per week, and does not discriminate by race, color, or national origin; for approved charitable student housing, only the commons areas are exempt.
Renewable energy equipment tax exemption
Depreciable equipment used directly to generate wind power is exempt from property tax. Solar, biomass, and landfill‑gas generation equipment is also exempt if installed on or after January 1, 2016 and rated at 100 kW or more. Covered components include items like towers, blades, panels, inverters, generators, and transformers. This lowers yearly taxes on qualified renewable projects.
Veteran homestead: when to reapply
If you claim the veteran homestead exemption based on a 100% permanent service‑connected disability, you must reapply every fifth year and include VA proof. For the other veteran and surviving spouse categories, you must apply each year. VA proof is filed with each application, but the full VA certification is only required every fifth year. These are paperwork schedules to keep your exemption active.
Sponsors & Cosponsors
Sponsor
R. Brad von Gillern
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
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
Approved by Governor on February 25, 2025
2/26/2025legislatureDispensing of reading at large approved
2/21/2025legislaturePassed on Final Reading with Emergency Clause 47-0-2
2/21/2025legislaturePresident/Speaker signed
2/21/2025legislaturePresented to Governor on February 21, 2025
2/21/2025legislaturePlaced on Final Reading
2/13/2025legislatureAdvanced to Enrollment and Review for Engrossment
2/7/2025legislaturePlaced on Select File
1/31/2025legislatureAdvanced to Enrollment and Review Initial
1/29/2025legislaturePlaced on General File
1/24/2025legislatureReferred to Revenue Committee
1/16/2025legislatureNotice of hearing for January 23, 2025
1/16/2025legislatureDate of introduction
1/14/2025legislature
Bill Text
Introduced
2/26/2025
Enrolled / Slip Law
Final / Enacted