Current through September 17, 2024
004.01 The claimant must file the Nebraska
Homestead Exemption Application or Certification of Status, Form 458, with any
required schedules and attachments, after February 1 and on or before June 30
with the county assessor of the county where the homestead is located. The Form
458, with any required schedules and attachments, must be filed each year.
Failure to timely file the properly completed application will constitute a
waiver of the exemption for that year. If the IRS allows a filing extension,
the filing deadline is also extended for the Nebraska Schedule I-Income
Statement, Form 458 Schedule I ( REG-45-004.04). The Form 458 must be filed on
or before June 30 with a reference to the IRS extension, and the Income
Statement must be filed by the extended date.
004.01A When the date for filing an
application, supporting documentation, or any other requirement falls on a
Saturday, Sunday, or legal holiday, the items will be considered timely filed
if delivered in person or postmarked on the next business day. When any
document is sent by mail, the postmark date determines the date filed. When any
document is sent by either certified or registered mail, the certification or
registration date determines the postmark date.
004.01B The county board of equalization may
grant an extension for filing from June 30 up to, but not beyond, July 20, upon
written request from an individual claimant. The request for extension may not
be granted if a request for extension for the same claimant was granted for the
prior year, except if a medical condition impaired the claimant's ability to
apply or certify in a timely manner, and a certification from a physician,
physician assistant, or advanced practice registered nurse pursuant to Neb.
Rev. Stat. §
77-3514.01
is received.
004.01C The county
assessor may grant an extension to an owner-occupant to file a late application
if he or she includes documentation of a medical condition which impaired the
owner-occupant's ability to file the application in a timely manner. The
application must be for the current tax year only and filed with the county
assessor on or before the date the first half of the real estate taxes become
delinquent, which in counties with a population of over 100,000 is April 1, and
in all other counties is May 1. The Physician's Certification for Late
Homestead Exemption Filing, Form 458L must be attached to the application.
004.01C(1) The county assessor must approve
or deny the late filing within 30 days of receipt of the late filing. If
approved, the county assessor will mark the late filing approved and sign the
application or certification. If the county assessor finds that the exemption
should not be allowed because it does not conform to law, the county assessor
will mark the application or certification as denied, state the reason for
rejection, and sign the application or certification. When the county assessor
denies an exemption, he or she must notify the applicant of this action by
mailing written notice to the applicant at the address shown in the application
or certification. The notice will be on forms prescribed by the Tax
Commissioner. When the county assessor denies an exemption, the applicant may
obtain a hearing before the county board of equalization in the manner
described by Neb. Rev. Stat. §
77-3519.
004.02 The application
shall be signed by the person claiming the exemption who is owner-occupant of
the homestead. However, if the claimant is incompetent, a guardian or
conservator may sign the application; or, if the claimant is unable to apply
for a homestead exemption and has given a written power of attorney for that
purpose, the attorney-in-fact may sign the application if a copy of the power
of attorney is attached to the application.
004.03 If an owner-occupant who is qualified
for a homestead exemption dies after January 1 and before June 30, the personal
representative may sign and file the application on or before June 30 of that
year if the surviving spouse of the owner as of January 1 continues to occupy
the homestead. This application will be effective for that year only.
004.03A If a change in ownership, other than
that caused by the death of the owner, or a change in the residency occurs
between January 1 and August 16, the exemption will be rejected for that year,
unless the new owner-claimant qualifies for a transfer under Reg-45-013. If
such change occurs after August 15, the exemption will continue for that year
only.
004.04 A Nebraska
Schedule I-Income Statement must be filed with the Form 458 each year except
for claimants described in 004.06B.
004.04A
If the claimant was married, the income of the spouse may be included jointly
with the income of the claimant, or reported on a separate Income Statement.
The income of the spouse must be included whether or not the spouse was an
owner or an occupant of the homestead.
004.04B A separate Income Statement must be
filed for the income of any additional individuals who were owners of the
homestead on January 1 and who occupied the homestead during any part of the
taxable year immediately prior to the year the exemption is claimed.
004.05 Additional information must
be submitted with the Form 458, for the following categories of exemption the
first year an exemption is requested or if the exemption was not approved in
either of the two prior years:
004.05A For
purposes of an exemption claimed as a qualified disabled individual, the
applicant shall file with the application a certification from a qualified
medical physician, physician's assistant, or advanced practitioner registered
nurse, on a form prescribed by the Nebraska Department of Revenue affirming the
status of the claimant.
004.05B For
purposes of all military related exemptions, other than those described in
004.06, the applicant shall file
with the exemption application a certification from the United States
Department of Veterans Affairs affirming the status of the claimant.
004.06 The following additional
information must be submitted with the Form 458, each year an exemption is
requested for the following categories of exemption:
004.06A A qualified veteran totally disabled
due to a non-service-connected accident or illness shall file a certification
from a qualified medical physician, physician's assistant, or advanced
practitioner registered nurse, on a form prescribed by the Nebraska Department
of Revenue affirming the status of the claimant. A disabled veteran may
substitute a certification from the United States Department of Veterans
Affairs affirming total disability.
004.06B For purposes of an exemption claimed
on a home substantially contributed to by the United States Department of
Veterans Affairs, the applicant shall file with the exemption application a
certification from the United States Department of Veterans' Affairs affirming
the contribution to the homestead property. Once this certification is
submitted and the application approved, it is not necessary to renew the
certification with subsequent annual filings. A copy of the original
certification shall be attached to subsequent annual applications, Forms 458.
An income statement is not required to be submitted with Form 458.
004.07 All qualified
owner-occupants of the same residence should file an application for a
homestead exemption. Failure of the other qualified owner-occupants to file
will result in a loss of the exemption if the filing single claimant dies,
transfers his or her ownership, or moves prior to August 16. A married couple
may apply for two homestead exemptions provided each spouse meets the ownership
criteria and each occupies a separate residence. The household income of each
spouse must be added together to determine qualification.
004.08 If the claimant provides incorrect
information or fails to notify the county assessor of a change in status and
this results in an unlawful granting or continuation of a homestead exemption,
the tax that would have been due, together with penalty and interest, shall
become a lien on the property when entered upon the books of the county
treasurer. Any person who has permitted an unlawful allowance of a homestead
exemption shall forfeit his or her right to a homestead exemption on any other
property located in this state for the two succeeding years.
004.09 When an application is disapproved, it
shall be the duty of the applicant to refile a new timely application and a new
disability certification (except for qualified claimants as defined in
REG-45-002.10), for any subsequent year. For audit purposes, the county
assessor shall retain a copy of all applications and certifications.
