Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Transferred to section 77-3,102.
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[Repealed or reserved.]
Transferred to section 77-3,103.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 834, § 66.
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[Repealed or reserved.]
Transferred to section 77-3,104.
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[Repealed or reserved.]
Transferred to section 77-3,105.
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[Repealed or reserved.]
Transferred to section 77-3,106.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-3501 Definitions, where found.
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For purposes of sections 77-3501 to 77-3529, unless the context otherwise requires, the definitions found in sections 77-3501.01 to 77-3505.06 shall be used.
Neb. Rev. Stat. § 77-3501.01 Exempt amount, defined.
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(1) For purposes of section 77-3507, exempt amount shall mean the lesser of (a) the taxable value of the homestead or (b) one hundred percent of the average assessed value of single-family residential property in the claimant's county of residence as determined in section 77-3506…
Neb. Rev. Stat. § 77-3501.02 Closely related, defined.
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Closely related shall mean the relationship of being a brother, sister, or parent to another owner-occupant of a homestead.
Neb. Rev. Stat. § 77-3502 Homestead, defined.
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Homestead shall mean either (1) a residence or mobile home, and the land surrounding it, not exceeding one acre, in this state actually occupied as such by a natural person who is the owner of record thereof from January 1 through August 15 in each year, (2) a residence or mobile…
Neb. Rev. Stat. § 77-3503 Owner, defined.
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Owner shall mean the owner of record or surviving spouse, the vendee in possession under a land contract or surviving spouse, one of the joint tenants or tenants in common or surviving spouse, or the beneficiary of a trust of which the trustee is the record title owner and the be…
Neb. Rev. Stat. § 77-3504 Household income, defined.
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Household income means the total federal adjusted gross income, as defined in the Internal Revenue Code, plus (1) any Nebraska adjustments increasing the total federal adjusted gross income, (2) any interest or dividends received by the owner regarding obligations of the State of…
Neb. Rev. Stat. § 77-3505 Qualified claimant, defined.
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A qualified claimant shall mean an owner of a homestead during the calendar year for which the claim is made who was sixty-five years of age or older before January 1 of such year and who shall be entitled to relief pursuant to section 77-3507.
Neb. Rev. Stat. § 77-3505.01 Married, defined.
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Married shall mean a person who would file a federal individual income tax return as married filing jointly or separately if required to file a return.
Neb. Rev. Stat. § 77-3505.02 Maximum value, defined.
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Maximum value shall mean: (1) For applicants eligible under section 77-3507, two hundred percent of the average assessed value of single-family residential property in the claimant's county of residence as determined in section 77-3506.02 or ninety-five thousand dollars, whicheve…
Neb. Rev. Stat. § 77-3505.03 Single, defined.
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Single shall mean a person who would file a federal individual income tax return as single or head of household if required to file a return.
Neb. Rev. Stat. § 77-3505.04 Single-family residential property, defined.
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Single-family residential property shall mean all real property with dwellings designed for occupancy by one family or duplexes designed for occupancy by two families.
Neb. Rev. Stat. § 77-3505.05 Medical condition, defined.
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Medical condition means a disease, physical ailment, or injury requiring inpatient care in a hospital, hospice, or residential care facility or involving any period of incapacity due to a condition for which treatment may not be effective.
Neb. Rev. Stat. § 77-3505.06 Occupy, defined.
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Occupy means to reside on a property with the intention of maintaining the property as the owner's primary residence. A departure from the property for reasons of health or legal duty shall not disqualify the owner of the property from receiving an exemption under sections 77-350…
Neb. Rev. Stat. § 77-3506 Certain veterans; exemption; certain surviving spouses; application; remarriage, effect.
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(1) All homesteads in this state shall be assessed for taxation the same as other property, except that there shall be exempt from taxation, on any homestead described in subsection (2) of this section, one hundred percent of the exempt amount. (2) The exemption described in subs…
Repealed. Laws 1985, Second Spec. Sess., LB 6, § 9.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-3506.02 County assessor; duties.
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After county board of equalization action pursuant to sections 77-1502 to 77-1504.01 and on or before September 1 each year, the county assessor shall certify to the Department of Revenue the average assessed value of single-family residential property in the county for the curre…
Neb. Rev. Stat. § 77-3506.03 Exempt amount; reduction; when; continued eligibility for exemption; when.
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(1) Except as provided in subsection (2) of this section, for homesteads valued at or above the maximum value, the exempt amount for any exemption under section 77-3507 or 77-3508 shall be reduced by ten percent for each two thousand five hundred dollars of value by which the hom…
Neb. Rev. Stat. § 77-3507 Homesteads; assessment; exemptions; qualified claimants; based on income.
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(1) All homesteads in this state shall be assessed for taxation the same as other property, except that there shall be exempt from taxation on homesteads of qualified claimants a percentage of the exempt amount as limited by section 77-3506.03. The percentage of the exempt amount…
Neb. Rev. Stat. § 77-3508 Homesteads; assessment; exemptions; individuals; based on disability and income.
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(1)(a) All homesteads in this state shall be assessed for taxation the same as other property, except that there shall be exempt from taxation, on any homestead described in subdivision (b) of this subsection, a percentage of the exempt amount as limited by section 77-3506.03. Th…
Repealed. Laws 2018, LB1089, § 25.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-3509.01 Transfer of exemption to new homestead; procedure.
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If an owner of a homestead applies for an exemption under section 77-3506, 77-3507, or 77-3508 for any year and such owner subsequently becomes the owner of another homestead prior to August 15 of such year, the owner may file an application with the county assessor of the county…
Neb. Rev. Stat. § 77-3509.02 Transfer of exemption to new homestead; rejection for original homestead; county assessor; duties.
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If the owner of a homestead files an application for transfer of the homestead exemption pursuant to section 77-3509.01 and such application for transfer is approved, the owner's application for exemption for the original homestead shall be rejected for such year if the applicati…
Neb. Rev. Stat. § 77-3509.03 Homesteads; exemptions; property tax statement; contents.
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All property tax statements for homesteads granted an exemption in sections 77-3506, 77-3507, and 77-3508 shall show the amount of the exemption, the tax that would otherwise be due, and a statement that the tax loss shall be reimbursed by the state as a homestead exemption.
Repealed. Laws 1991, LB 9, § 8.
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[Repealed or reserved.]
Transferred to section 77-3,107.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-3510 Homesteads; exemptions; transfers; claimants; forms; contents; county assessor; furnish; confidentiality.
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On or before February 1 of each year, the Tax Commissioner shall prescribe forms to be used by all claimants for homestead exemption or for transfer of homestead exemption. Such forms shall contain provisions for the showing of all information which the Tax Commissioner may deem …
Neb. Rev. Stat. § 77-3511 Homestead; exemption; application; execution.
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The application for homestead exemption or for transfer of homestead exemption shall be signed by the owner of the property who qualifies for exemption under sections 77-3501 to 77-3529 unless the owner is an incompetent or unable to make such application, in which case it shall …
Neb. Rev. Stat. § 77-3512 Homestead; exemption; application; when filed; failure to file; effect.
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(1) It shall be the duty of each owner who wants a homestead exemption under section 77-3506, 77-3507, or 77-3508 to file an application therefor with the county assessor of the county in which the homestead is located after February 1 and on or before June 30 of each year, excep…
Neb. Rev. Stat. § 77-3513 Homestead; exemption; notice; contents.
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The county assessor shall mail a notice on or before April 1 to claimants who are the owners of a homestead which was granted an exemption under section 77-3506, 77-3507, or 77-3508 and who are required to refile for such exemption in the current year unless the claimant has alre…
Neb. Rev. Stat. § 77-3514 Homestead; exemption; failure to give notice; penalty; lien.
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A claimant who is the owner of a homestead which has been granted an exemption under section 77-3506, 77-3507, or 77-3508 may notify the county assessor by August 15 of each year of any change in the homestead exemption status occurring in the preceding portion of the calendar ye…
Neb. Rev. Stat. § 77-3514.01 Homestead; exemption; late application because of medical condition, death of spouse, or certification of status; filing; form; county assessor; powers and duties; rejection; notice; hearing.
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(1) A late application filed pursuant to section 77-3512 because of a medical condition which impaired the claimant's ability to apply in a timely manner shall only be for the current tax year. The late application shall be filed with the county assessor on or before June 30 of t…
Neb. Rev. Stat. § 77-3515 Homestead; exemption; new owner of property; when claimed.
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Any purchaser, new resident, or new owner of property must claim a homestead exemption as provided in section 77-3512 before the allowance to the owner on such property shall be lawful.
Neb. Rev. Stat. § 77-3516 Homestead; exemption; application; county assessor; duties.
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The county assessor shall examine each application for homestead exemption filed with him or her for an exemption pursuant to section 77-3506, 77-3507, or 77-3508 and shall determine, except for the income requirements, whether or not such application should be approved or reject…
Repealed. Laws 1985, Second Spec. Sess., LB 6, § 9.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-3517 Homestead; application for exemption; county assessor; Tax Commissioner; duties; refunds; liens; interest.
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(1) On or before August 1 of each year, the county assessor shall forward the approved applications for homestead exemptions and a copy of the certification of disability status that have been examined pursuant to section 77-3516 to the Tax Commissioner. The Tax Commissioner shal…
Repealed. Laws 1987, LB 376A, § 21.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-3519 Homestead; exemption; county assessor; rejection; applicant; complaint; contents; hearing; appeal.
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In any case when the county assessor rejects an application for homestead exemption, such applicant may obtain a hearing before the county board of equalization by filing a written complaint with the county clerk. If the application for homestead exemption was rejected on the bas…
Transferred to section 77-3,108.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-3520 Homestead; exemption; Tax Commissioner; rejection or reduction; petition; contents; hearing; appeal.
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In any case when the Tax Commissioner rejects or reduces a claim for exemption, the applicant may obtain a hearing before the Tax Commissioner by filing a written petition with the Tax Commissioner within thirty days from the receipt of the notice of rejection or reduction. The p…
Neb. Rev. Stat. § 77-3521 Tax Commissioner; rules and regulations.
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It shall be the duty of the Tax Commissioner to adopt and promulgate rules and regulations for the information and guidance of the county assessors and county boards of equalization, not inconsistent with sections 77-3501 to 77-3529, affecting the application, hearing, assessment…
Neb. Rev. Stat. § 77-3522 Violations; penalty; disallowance of claim; when; revocation of exemption; procedure; appeal.
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(1) Any person who makes any false or fraudulent claim for exemption or any false statement or false representation of a material fact in support of such claim or any person who knowingly assists another in the preparation of any such false or fraudulent claim or enters into any …
Neb. Rev. Stat. § 77-3523 Homestead; exemption; county treasurer and county assessor; certify tax revenue lost within county; reimbursed; manner; distribution.
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The county treasurer and county assessor shall, on or before November 30 of each year, certify to the Tax Commissioner the total tax revenue that will be lost to all taxing agencies within the county from taxes levied and assessed in that year because of exemptions allowed under …
Neb. Rev. Stat. § 77-3524 Homestead; exemption; categories; Department of Revenue; maintain statistics.
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The Department of Revenue shall maintain statistics to demonstrate the number of claimants and the amount of relief granted for the categories of homestead exemption.
Repealed. Laws 1987, LB 376A, § 21.
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[Repealed or reserved.]