All Roll Calls
Yes: 95 • No: 0
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
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Late homestead help for homeowners
You must apply each year after February 1 and by June 30. A county board can extend the deadline to July 20 by a majority vote, but not two years in a row. You can file late for the current tax year only if a medical condition stopped you, your spouse died during the year, or your VA certification arrived after June 30. File the late application with the county assessor by June 30 of the year when that year’s property taxes become delinquent. Include required documents: medical certification from a doctor, physician assistant, or advanced practice registered nurse; a copy of the death certificate; or proof the VA certification arrived after June 30. The assessor must approve or reject within 30 days and notify you; if rejected, you can ask the county board of equalization for a hearing. For veterans granted the exemption under the permanent-status rule, refiling is needed only once every five years. If the veteran dies during that five-year period, the surviving spouse keeps the exemption for the rest of that period, then must file each year under the surviving-spouse rule. If you miss the required filing, you waive the exemption for that year.
Sponsors & Cosponsors
Sponsor
Barry DeKay
Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
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
Presented to Governor on April 10, 2026
4/17/2026legislatureApproved by Governor on April 14, 2026
4/14/2026legislaturePresident/Speaker signed
4/10/2026legislaturePassed on Final Reading with Emergency Clause 49-0-0
4/10/2026legislaturePlaced on Final Reading
4/7/2026legislatureAdvanced to Enrollment and Review for Engrossment
4/2/2026legislatureKauth FA455 withdrawn
4/2/2026legislatureEnrollment and Review ER175 adopted
4/2/2026legislatureEnrollment and Review ER175 filed
4/1/2026legislaturePlaced on Select File with ER175
4/1/2026legislatureAdvanced to Enrollment and Review Initial
3/30/2026legislatureSpeaker priority bill
2/20/2026legislaturePlaced on General File
2/18/2026legislatureDungan name added
2/12/2026legislatureNotice of hearing for February 11, 2026
2/4/2026legislatureConrad name added
1/23/2026legislatureReferred to Revenue Committee
1/9/2026legislatureKauth FA455 filed
1/8/2026legislatureDate of introduction
1/7/2026legislature
Bill Text
Introduced
1/7/2026
Enrolled / Slip Law
Final / Enacted
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