Current through September 17, 2024
002.01 Average assessed value of
single-family residential property
Average assessed value of single-family residential property
means the average assessed value for all single-family residential properties
in the county for the year for which the exemption is
requested.
002.02 Change in
status
Change in status means a change in: the name of the
owner-occupant of the homestead; place of residence; marital status; veteran
status; rating by the United States Department of Veterans Affairs; disability
status; or any other change that would affect the qualification for or type of
exemption granted, except the income status determined by the State Tax
Commissioner.
002.03 Closely
related
Closely related means the relationship of a brother, sister,
child, or parent to another owner-occupant of a homestead.
002.04 Exempt amount is the amount of the
property value that may be exempt from the property tax. The exempt amount
depends upon the basis of the exemption and the county of residence. The exempt
amount shall be the lesser of the taxable value of the homestead or the
following amount:
002.04A For a qualified
claimant, the larger of one hundred percent of the average assessed value of a
single-family residential property in the claimant's county, or forty thousand
dollars.
002.04B For a qualified
disabled claimant, qualified veteran claimant, or qualified veteran's surviving
spouse claimant, the larger of one hundred twenty percent of the average
assessed value of a single-family residential property in the claimant's
county, or fifty thousand dollars.
002.05 Home - for paraplegic or multiple
amputee veterans only - means one housing unit and necessary land not to exceed
one acre that is occupied by the veteran or his or her unmarried surviving
spouse when the veteran or surviving spouse is the owner of record from January
1 through August 15 of each year.
002.06 Homestead
Homestead means the following residences, if actually
occupied by a natural person who is the owner of record from January 1 through
August 15 of each year, or is occupied by the surviving spouse and minor
children, if any, during the year of the owner's death:
002.06A A residence or mobile home, and the
contiguous land surrounding it, not exceeding one acre. A residence may include
a detached garage and one outbuilding, for example, a tool shed;
002.06B A residence or mobile home located on
leased land;
002.06C A mobile home
includes every transportable or relocatable device whether or not it is
permanently attached to real estate, but does not include any cabin trailer
registered for highway use; or,
002.06D A residential unit in a dwelling
complex, not including common areas, if the record title owner of the complex
is a nonprofit corporation, and if the purchaser, for fair market value, has a
life tenancy in a taxable unit of the dwelling complex, and is entitled to
exclusive right of occupancy of that unit for life.
002.07 Household income
Household income means the total federal adjusted gross
income, as defined in the Internal Revenue Code (IRC), plus:
(1) any Nebraska adjustments increasing the
total federal adjusted gross income;
(2) any interest and dividends received by
the owner for obligations of the State of Nebraska or any Nebraska political
subdivision, authority, commission, or instrumentality to the extent excluded
in the computation of gross income for federal income tax purposes; and
(3) any retirement benefits paid
by the Social Security Administration or the Railroad Retirement Board for the
taxable year immediately prior to the year for which the claim for exemption is
made.
002.07A If the claimant was
married, then the household income will include the income of the
spouse.
002.07B Household income
includes the income of any additional owner-occupants who occupied the
homestead during any part of the taxable year immediately prior to the year the
exemption is claimed. The holder of a remainder interest under a life estate is
not an owner.
002.07C Household
income may be reduced by medical expenses paid by the claimant, spouse, or
additional owners that are in excess of four percent of the household income
prior to the deduction for medical expenses. In general, medical expenses mean
expenses that are eligible as medical expenses for itemized deductions for
federal income tax purposes. Medical expenses, for the purposes of this
section, include the costs of health insurance premiums, goods and services
purchased from a person licensed under Chapter 71, article 1 or 47, or a health
care facility or health care service licensed under the Health Care Facility
Licensure Act for purposes of restoring or maintaining health, including
insulin, and prescription medicines. Medical expenses do not include expenses
for nonprescription medicines, whether or not prescribed.
002.07C(1) Prescription medicine means any
drug or medicine requiring a prescription under the IRC definitions.
002.08 Marital status
shall be the claimant's status in the year immediately prior to the year the
exemption is claimed:
002.08A Single means a
person who would file a federal income tax return as single or
head-of-household if required to file a return.
002.08B Married means a person who would file
a federal income tax return as married filing jointly or married filing
separately if required to file a return.
002.09 Maximum value is the highest value of
the homestead at which the full exempt amount is possible before the
consideration of the income of the claimant.
002.09A For a qualified claimant, the maximum
value is 200% of the average assessed value of a single-family residential
property in the claimant's county, or $95,000, whichever is greater.
002.09B For a qualified disabled claimant,
qualified veteran claimant, or qualified veteran's surviving spouse claimant,
the maximum value is 225% of the average assessed value of a single-family
residential property in the claimant's county, or $110,000, whichever is
greater.
002.10 Medical
condition
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.
002.11 Multiple amputee
Multiple amputee means a veteran who has undergone amputation
of more than one extremity precluding locomotion (not able to walk) without the
aid of braces, crutches, canes, wheelchairs, or artificial limbs, or the
amputation of both upper extremities.
002.12 Owner
Owner means a natural person, or surviving spouse, who
either:
002.12A Holds the recorded fee
simple title to the homestead; is in possession of and resides in a homestead
under a bona fide contract to purchase or a deed of conveyance; resides in a
homestead and holds a life estate, which is an estate limited in time by deed,
will, or settlement; is one of the joint tenants or tenants in common of a
homestead; resides in a mobile home and holds a title or bill of sale; is a
resident of a dwelling complex, when the record title owner is a nonprofit
corporation, who has, by purchase for fair market value, secured a life tenancy
in a taxable unit of the complex (the resident must provide a copy of the
contract as proof of life tenancy); or is a beneficiary of a trust of which the
trustee is the record title owner and the beneficiary-occupant either has:
002.12A(1) A specific right to occupy the
premises as stated in the trust agreement;
002.12A(2) The right to amend or revoke the
trust to obtain power of occupancy or of title; or
002.12A(3) The power to withdraw the
homestead premises from the trust and place the record title in such occupant's
name.
002.12B Owner
also means a natural person, or surviving spouse, who is a resident of any of
the homesteads listed in §§002.12A above;
however, if the deed, trust instrument, contract, or memorandum showing proof
of ownership has not been recorded as a matter of public record as of January 1
of the year for which the homestead exemption application is made, a copy of
the instrument dated prior to January 1 of the year for which the homestead
exemption application is made, must be attached to the
application.
002.13
Paraplegic
Paraplegic means a veteran who is paralyzed in both legs
precluding locomotion, and is not able to walk without the aid of braces,
crutches, canes, or a wheelchair.
002.14 Prosthetic device
Prosthetic device means a device that permanently or
temporarily replaces a missing part or a nonfunctioning part of the human
body.
002.15 Qualified
claimant
Qualified claimant means an owner of a homestead who was 65
years of age or older before January 1 of the year for which the claim is made,
and whose household income, as determined by the Tax Commissioner, is less than
the maximum amount.
002.16
Qualified disabled claimant
Qualified disabled claimant means an owner of a homestead who
was disabled on or before January 1 of the year for which the claim is made,
and whose household income, as determined by the Tax Commissioner, is less than
the maximum income amount; and
002.16A Who has a
permanent physical disability and has lost all mobility precluding locomotion
without the regular use of a mechanical aid or prosthetic device. (A cane used
for blindness does not qualify); who has a permanent partial disability of both
arms in excess of 75%; or, who has undergone amputation of both arms above the
elbow.
002.17 Qualified
veteran claimant
002.18 Qualified
veteran's surviving spouse claimant
Qualified veteran's surviving spouse claimant means an owner
of a homestead who, on or before January 1 of the year for which the claim is
made:
002.18A Is the unremarried widow
of a serviceman or widower of a servicewoman who died while on active duty
during the dates listed in Neb. Rev. Stat. §
80-401.01 and
whose household income is less than the maximum income amount determined by the
Tax Commissioner;
002.18B Is the
unremarried widow of a serviceman or widower of a servicewoman, including those
who served during dates not listed in Neb. Rev. Stat. §
80-401.01, whose
death while on active duty was service-connected and whose household income is
less than the maximum income amount determined by the Tax
Commissioner;
002.18C Is the
unremarried widow or widower of any veteran, including those who served during
dates not listed in Neb. Rev. Stat. §
80-401.01, who
died because of a service-connected disability and whose household income is
less than the maximum income amount determined by the Tax
Commissioner;
002.18D Is the
unremarried widow or widower of a veteran whose home was substantially
contributed by the U.S. Department of Veterans Affairs; or
002.18E Is the unremarried widow or widower
of a veteran certified as drawing compensation because of 100% disability from
the U.S. Department of Veterans Affairs and whose household income is less than
the maximum income amount determined by the Tax Commissioner.
002.18F If a widow or widower subsequently
remarries and the subsequent marriage terminates, the widow or widower does not
return to their status as unremarried.
002.19 Residence
Residence means all, or any portion, of a building, mobile
home, or unlicensed cabin trailer occupied by the owner as his or her primary
home.
002.19A An applicant residing in
a nursing home may qualify for a homestead exemption if he or she intends to
return to the residence, the household furnishings have not been removed, and
the home has not been rented or leased. Placing the homestead property on the
real estate market does not disqualify the applicant until the property is
sold.
002.20
Single-family residential property
Single-family residential property means all real property
with dwellings designed for occupancy by one family, or duplexes designed for
occupancy by two families.
002.21 Veteran
Veteran means a person who has been on active duty, for other
than training purposes, in the U.S. Armed Forces, or a citizen of the U.S. who
served with the military forces of a government allied with the U.S. and, who
has received an honorable or general (under honorable conditions) discharge, or
the equivalent. Unless otherwise specified, a veteran must also have served
during the dates listed:
002.21A April
21, 1898 to July 4, 1902 (Spanish-American War); April 6, 1917 to November 11,
1918 (World War I); December 7, 1941 to December 31, 1946 (World War II); June
25, 1950 to January 31, 1955 (Korean War); August 5, 1964 to May 7, 1975
(Vietnam War) or in the Republic of Vietnam between February 28, 1961 and May
7, 1975; August 25, 1982 to February 26, 1984 (Lebanon); October 23, 1983 to
November 23, 1983 (Grenada); December 20, 1989 to January 31, 1990 (Panama);
Persian Gulf War beginning August 2, 1990; or the Global War on Terror
beginning September 14, 2001. Service dates may be certified by the county
veteran service officer or by discharge documents.
