77-3506. Certain veterans; exemption; certain surviving spouses; application; remarriage, effect.

569 words·~3 min read·/ne/chapter-77/77-3506

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)All homesteads in this state shall be assessed for taxation the same as other property, except that there shall be exempt from taxation, on any homestead described in subsection

(2)of this section, one hundred percent of the exempt amount.

(2)The exemption described in subsection

(1)of this section shall apply to homesteads of:

(a)A veteran who was discharged or otherwise separated with a characterization of honorable or general (under honorable conditions), who is drawing compensation from the United States Department of Veterans Affairs because of

(i)one hundred percent service-connected permanent disability or

(ii)assignment of total disability rating for compensation pursuant to 38 C.F.R. 4.16, and who is not eligible for total exemption under sections 77-3526 to 77-3528 ;

(b)An unremarried surviving spouse of a veteran described in subdivision (2)(a) of this section or a surviving spouse of such a veteran who remarries after attaining the age of fifty-seven years;

(c)A veteran who was discharged or otherwise separated with a characterization of honorable or general (under honorable conditions), who is drawing compensation from the United States Department of Veterans Affairs because of one hundred percent service-connected temporary disability, and who is not eligible for total exemption under sections 77-3526 to 77-3528 , an unremarried surviving spouse of such a veteran, or a surviving spouse of such a veteran who remarries after attaining the age of fifty-seven years;

(d)An unremarried surviving spouse of any veteran, including a veteran other than a veteran described in section 80-401.01 , who was discharged or otherwise separated with a characterization of honorable or general (under honorable conditions) and who died because of a service-connected disability or a surviving spouse of such a veteran who remarries after attaining the age of fifty-seven years;

(e)An unremarried surviving spouse of a serviceman or servicewoman, including a veteran other than a veteran described in section 80-401.01 , whose death while on active duty was service-connected or a surviving spouse of such a serviceman or servicewoman who remarries after attaining the age of fifty-seven years; and

(f)An unremarried surviving spouse of a serviceman or servicewoman who died while on active duty during the periods described in section 80-401.01 or a surviving spouse of such a serviceman or servicewoman who remarries after attaining the age of fifty-seven years.

(3)Application for exemption under subdivision (2)(a), (b), (d), (e), or

(f)of this section shall not be required in any subsequent year . Application for exemption under subdivision (2)(c) of this section shall be required annually and shall include certification of the status described in subdivision (2)(c) of this section from the United States Department of Veterans Affairs.

(4)(a) If an unremarried surviving spouse who has been granted a homestead exemption under subdivision (2)(b), (d), (e), or

(f)of this section remarries before attaining the age of fifty-seven years, such spouse shall lose the homestead exemption. The surviving spouse shall notify the county assessor of such remarriage within thirty days after the remarriage.

(b)If an unremarried surviving spouse who has applied for a homestead exemption under subdivision (2)(b), (d), (e), or

(f)of this section remarries on or before August 15 of the year of application and before attaining the age of fifty-seven years, such spouse shall be ineligible for the homestead exemption. The surviving spouse shall notify the county assessor of such remarriage within thirty days after the remarriage.