Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 45 - Homestead Exemption Regulations
Section 350-45-005 - PROCESSING OF HOMESTEAD EXEMPTION APPLICATION

Universal Citation: 350 NE Admin Rules and Regs ch 45 ยง 005

Current through September 17, 2024

005.01 The county assessor will examine all homestead exemption applications and will determine if all qualifications for exemption have been met, except for the income standard. If all qualifications for exemption have been met, except the income standard, the county assessor will approve, sign the form, and forward the appropriate copy of the Form 458 with all required attachments to the Tax Commissioner by August 1, except if a medical condition impaired the claimant's ability to apply or certify in a timely manner, and the application is filed with certification of the medical condition affecting the filing from a physician, physician assistant, or advanced practice registered nurse pursuant to Neb. Rev. Stat. § 77-3514.01, and as provided in REG-45-004.01.

005.02 If the county assessor finds that any application should be denied by reason of its failure to conform to law, including the failure to timely file as set out in REG-45-004.01 and REG-45-004.04, he or she will mark it denied and state the reasons for denial. Denied applications will not be forwarded to the Tax Commissioner. When the county assessor denies any exemption, written notice of the action will be mailed to the applicant at the address shown on the exemption application or certification of status. The notice must be mailed no later than July 31, except in cases of a medical condition pursuant to Neb. Rev. Stat. § 77-3514.01, or a change in ownership or occupancy from January 1 through August 15, or other cases when the homestead exemption should not be granted, in which case the notice must be sent within a reasonable time. The notice will be on forms prescribed by the Tax Commissioner. See, Notice of Rejection of Homestead Exemption, Form 458R.

005.02A If the date on a deed shows a transfer from the claimant to another person prior to August 16, the county assessor will deny the application. If the claimant has information to show the transfer did not occur on the date shown on the deed, the claimant may present the information to the county board upon appeal.

005.03 Within 30 days from receipt of a denial notice, the claimant may file a written complaint with the county clerk to obtain a hearing before the county board of equalization. The complaint must specify the grievances and the pertinent facts in ordinary and concise language per Neb. Rev. Stat. § 77-3519. The claimant may appeal the finding of the board in the same manner as appeals on questions of valuation of property as mentioned in 005.05 below.

005.03A The county board of equalization must issue its decision within 30 days of the filing of the complaint.

005.03B If a homestead exemption is denied because of the value of the homestead, the claimant cannot protest the value of the homestead through an appeal of the denial of the homestead exemption. All appeals of the valuation of the homestead must be appealed through the valuation appeals process (see the Property Assessment Division's regulations for appealing property valuations, Chapter 10, Real Property Regulations, Reg-10-002).

005.04 The Tax Commissioner will review the exemption applications received from the county assessor for the purpose of determining if the applicants meet the required income standards, and may also review any other information he or she deems necessary to determine if the application should be approved. The Tax Commissioner will certify to the county assessor of each county those claimants who qualify or fail to qualify for that year by November 1.

005.04A The Tax Commissioner may review, or the claimant may request a review of, the income information of the claimant, or any other information necessary to determine if the application is in compliance with Neb. Rev. Stat. §§ 77-3501 to 77-3529. The result of the review may be to increase or decrease the amount of the homestead exemption allowed, allow a homestead exemption previously denied, or deny a homestead exemption previously granted.

005.04B Any action taken by the Tax Commissioner must be completed within three years after December 31 of the year the exemption was claimed.

005.05 If the Tax Commissioner denies or reduces an exemption application, written notice of the action will be mailed to the claimant. A claimant whose exemption is denied or reduced may obtain a hearing before the Tax Commissioner by filing a written protest with the Tax Commissioner within 30 days of receipt of the notice of denial or reduction. The petition must state the amount in controversy, issues involved, name and address of the claimant, and the relief demanded. The hearing will be conducted in accordance with the Administrative Procedures Act. Notice of the Tax Commissioner's decision must be mailed to the claimant within seven days after the decision. The claimant may appeal the Tax Commissioner's decision to the Tax Equalization and Review Commission in accordance with Neb. Rev. Stat. § 77-5013 within 30 days after the decision.

005.06 No claimant will be allowed more than one homestead exemption per year. The homestead exemption to be allowed is the one which gives the highest exemption. If an application for homestead exemption is denied and the claimant would qualify for any other exemption, the denied application will be treated as an application for the next highest homestead exemption for which the claimant is qualified.

005.07 For purposes of this regulation, a reduction in the amount of homestead exemption will be considered a denial.

005.08 When a denied application is treated as an application for the next highest homestead exemption for which the claimant is qualified, the county assessor will notify the claimant of any additional statements or information needed to complete the application. The county assessor will accept additional statements or information for a reasonable time after this notification.

005.09 The Homestead Exemption Application, Form 458, the Income Statement, Form 458 Schedule I, and any other attachments to the application are confidential and available only to tax officials. Unauthorized disclosure of information may result in civil or criminal penalties.

Disclaimer: These regulations may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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