Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 45 - Homestead Exemption Regulations
Section 350-45-008 - FORMS PRESCRIBED AND AUTHORIZED
Current through September 17, 2024
008.01 The Tax Commissioner will prescribe all forms necessary for the administration of the homestead exemption program. These forms will be the only forms used by the county for administering the homestead program. No changes or alterations will be made to any form used in this program without the express written consent of the Tax Commissioner.
008.02 The Tax Commissioner will provide each county assessor printed claim forms, Form 458 and Form 458 Schedule I, and address lists of claimants from the prior year.
008.03 The county assessor must mail a notice on or before April 1 to claimants who are the owners of a homestead which has been granted a homestead exemption in the preceding year unless the claimant has already filed the certification or application for the current year or the county assessor has reason to believe there has been a change of circumstances so that the claimant no longer qualifies. The notice will include the claimant's name, the certification or application deadlines for the current year, a list of documents that must be filed with the certification or application, and the county assessor's office address and telephone number.
