77-3510. Homesteads; exemptions; transfers; claimants; forms; contents; county assessor; furnish; confidentiality.

318 words·~1 min read·/ne/chapter-77/77-3510

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

On or before February 1 of each year, the Tax Commissioner shall prescribe forms to be used by all claimants for homestead exemption or for transfer of homestead exemption. Such forms shall contain provisions for the showing of all information which the Tax Commissioner may deem necessary to

(1)enable the county officials and the Tax Commissioner to determine whether each claim for exemption under sections 77-3506 , 77-3507 , and 77-3508 should be allowed and

(2)enable the county assessor to determine whether each claim for transfer of homestead exemption pursuant to section 77-3509.01 should be allowed. It shall be the duty of the county assessor of each county in this state to furnish such forms, upon request, to each person desiring to make application for homestead exemption or for transfer of homestead exemption. The forms so prescribed shall be used uniformly throughout the state, and no application for exemption or for transfer of homestead exemption shall be allowed unless the applicant uses the prescribed form in making an application. The forms shall require an affirmation for any applicant seeking an exemption under subdivision (2)(b), (d), (e), or

(f)of section 77-3506 as prescribed by the Tax Commissioner that such applicant is aware that a surviving spouse is required to notify the county assessor of any remarriage that causes the surviving spouse to be ineligible for the exemption pursuant to subsection

(4)of section 77-3506 . The forms shall require the attachment of an income statement for any applicant seeking an exemption under section 77-3507 or 77-3508 as prescribed by the Tax Commissioner fully accounting for all household income. The Tax Commissioner shall provide to each county assessor claim forms and address lists of applicants from the prior year in the manner approved by the Tax Commissioner. The application and information contained on any attachments to the application shall be confidential and available to tax officials only.