# Nebraska LB209: Change provisions relating to homestead exemptions for certain veterans and a property tax exemption for certain facilities

Nebraska LB209, Change provisions relating to homestead exemptions for certain veterans and a property tax exemption for certain facilities, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by R. Brad von Gillern; status signed, last action 2025-02-25 (Approved by Governor on February 25, 2025); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB209-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB209
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Change provisions relating to homestead exemptions for certain veterans and a property tax exemption for certain facilities
- Status: signed
- Chamber: legislature
- Introduced: 2025-01-14
- Last action: 2025-02-25, Approved by Governor on February 25, 2025
- Sponsor: R. Brad von Gillern
- Cosponsors: 0
- Subjects: Revenue Committee
- Touches household money: yes
- Roll calls: 2 (92 yes, 0 no in all)
- Economic provisions PRIA read: 3

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Tax break for for-profit nursing homes: benefit, high. 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: benefit, medium. 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.…
- Changes take effect immediately: mixed, low. Because the Legislature declared an emergency, this law takes effect when it is passed and approved. The changes start right away.

## Sponsors and cosponsors

- Sponsor: R. Brad von Gillern, Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-21 | legislature | Final Reading | pass | 47 | 0 | 2 |
| 2025-01-29 | legislature | Vote | fail | 45 | 0 | 4 |

## Actions (13)

- 2025-02-25: Approved by Governor on February 25, 2025 (legislature)
- 2025-02-21: Presented to Governor on February 21, 2025 (legislature)
- 2025-02-21: President/Speaker signed (legislature)
- 2025-02-21: Passed on Final Reading with Emergency Clause 47-0-2 (legislature)
- 2025-02-21: Dispensing of reading at large approved (legislature)
- 2025-02-13: Placed on Final Reading (legislature)
- 2025-02-07: Advanced to Enrollment and Review for Engrossment (legislature)
- 2025-01-31: Placed on Select File (legislature)
- 2025-01-29: Advanced to Enrollment and Review Initial (legislature)
- 2025-01-24: Placed on General File (legislature)
- 2025-01-16: Notice of hearing for January 23, 2025 (legislature)
- 2025-01-16: Referred to Revenue Committee (legislature)
- 2025-01-14: Date of introduction (legislature)

## Bill text

- Introduced, 2025-01-14: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB209.pdf)
- Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB209.pdf)
- Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB209.pdf)

## Related bills

- LB468: Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers (failed)
- LB13: Require the Department of Health and Human Services to file a state plan amendment relating to child care (failed)
- LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide for regulation of medical cannabis (failed)
- LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed)
- LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed)
- LB714: Change provisions relating to motor vehicle taxes and fees (failed)

## Sources
- [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB209.pdf)
- [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB209.pdf)
- [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB209.pdf)

## Related
- [LB468: Change provisions relating to inheritance taxes, change certain fee and tax pro…](https://policyrisk.com/state-bill/NE-LB468-109)
- [LB13: Require the Department of Health and Human Services to file a state plan amendm…](https://policyrisk.com/state-bill/NE-LB13-109)
- [LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide f…](https://policyrisk.com/state-bill/NE-LB677-109)
- [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109)
- [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109)
- [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109)
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Source: PRIA, https://policyrisk.com/state-bill/NE-LB209-109 (as of 2026-10-17).