Nebraska LB826 modifies the rules for late homestead exemption applications, allowing extensions under specific conditions.

Nebraska LB826 amends the rules for late homestead exemption applications. It allows county boards to extend the deadline to July 20 by majority vote, but not consecutively. It also permits late applications if the owner includes documentation of a medical condition, the death of a spouse during the year, or if VA certification was received after June 30. The late application must be for the current tax year and filed by June 30 of the year taxes become delinquent. The bill repeals the original sections and declares an emergency.

Nebraska LB826 modifies the rules for late homestead exemption applications, allowing extensions under specific conditions.

Nebraska LB826 amends the rules for late homestead exemption applications. It allows county boards to extend the deadline to July 20 by majority vote, but not consecutively. It also permits late applications if the owner includes documentation of a medical condition, the death of a spouse during the year, or if VA certification was received after June 30. The late application must be for the current tax year and filed by June 30 of the year taxes become delinquent. The bill repeals the original sections and declares an emergency.