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NebraskaLB826109th Legislature 1st and 2nd SessionslegislatureWALLET

Change provisions relating to late applications for homestead exemptions

Sponsored By: Barry DeKay

Signed by Governor

Revenue Committee

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Bill Overview

Analyzed Economic Effects

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

Veterans file homestead only every five years

If you qualify for the five‑year veteran homestead exemption, after the first approval you file again only in years divisible by five. If the veteran dies during that five‑year period, the surviving spouse keeps the exemption for the rest of that period. After the five years end, the surviving spouse must file each year under the ongoing veteran spouse rule.

Homestead filing window and limited extensions

You must file your homestead exemption after February 1 and by June 30 each year with the county assessor. Your county board can extend the deadline to July 20 by majority vote. You cannot get an extension two years in a row. If you do not file by the required date, you lose the exemption for that tax year.

Late homestead filing for illness, loss, or VA delay

You can file a late homestead exemption for the current tax year if a medical condition stopped you from filing, your spouse died that year, or your VA status letter came after June 30. File with the county assessor by June 30 of the year the current‑year taxes become delinquent. Include the right documents: a medical certification from a physician, physician assistant, or advanced practice registered nurse; a death certificate; or proof the VA letter arrived after June 30. The county assessor must approve or deny within 30 days and mail notice. If denied, you can ask for a hearing before the county board of equalization.

Sponsors & Cosponsors

Sponsor

  • Barry DeKay

    legislature

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 95 • No: 0

legislature vote • 4/10/2026

Final Reading

Yes: 49 • No: 0

legislature vote • 3/30/2026

Vote

Yes: 46 • No: 0 • Other: 3

Actions Timeline

  1. Presented to Governor on April 10, 2026

    4/17/2026legislature

  2. Approved by Governor on April 14, 2026

    4/17/2026legislature

  3. Passed on Final Reading with Emergency Clause 49-0-0

    4/10/2026legislature

  4. President/Speaker signed

    4/10/2026legislature

  5. Placed on Final Reading

    4/7/2026legislature

  6. Enrollment and Review ER175 adopted

    4/2/2026legislature

  7. Kauth FA455 withdrawn

    4/2/2026legislature

  8. Advanced to Enrollment and Review for Engrossment

    4/2/2026legislature

  9. Placed on Select File with ER175

    4/1/2026legislature

  10. Enrollment and Review ER175 filed

    4/1/2026legislature

  11. Advanced to Enrollment and Review Initial

    3/30/2026legislature

  12. Speaker priority bill

    2/20/2026legislature

  13. Placed on General File

    2/18/2026legislature

  14. Dungan name added

    2/12/2026legislature

  15. Notice of hearing for February 11, 2026

    2/4/2026legislature

  16. Conrad name added

    1/23/2026legislature

  17. Referred to Revenue Committee

    1/9/2026legislature

  18. Kauth FA455 filed

    1/8/2026legislature

  19. Date of introduction

    1/7/2026legislature

Bill Text

  • Introduced

    4/17/2026

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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