77-3514.01. Homestead; exemption; late application because of medical condition, death of spouse, or certification of status; filing; form; county assessor; powers and duties; rejection; notice; hearing.

460 words·~2 min read·/ne/chapter-77/77-3514-01

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

(1)A late application filed pursuant to section 77-3512 because of a medical condition which impaired the claimant's ability to apply in a timely manner shall only be for the current tax year. The late application shall be filed with the county assessor on or before June 30 of the year in which the real estate taxes levied on the property for the current year become delinquent.

(2)A late application filed pursuant to section 77-3512 because of the death of a spouse during the year for which the exemption is requested shall only be for the current tax year. The late application shall be filed with the county assessor on or before June 30 of the year in which the real estate taxes levied on the property for the current year become delinquent.

(3)A late application filed pursuant to section 77-3512 because certification of the status described in subsection

(2)of section 77-3506 was received from the United States Department of Veterans Affairs after June 30 shall only be for the current tax year. The late application shall be filed with the county assessor on or before June 30 of the year in which the real estate taxes levied on the property for the current year become delinquent.

(4)Applications filed under subsection

(1)of this section shall include certification of the medical condition affecting the filing from a physician, physician assistant, or advanced practice registered nurse. The medical certification shall be made on forms prescribed by the Tax Commissioner.

(5)Applications filed under subsection

(2)of this section shall include a copy of the death certificate of the deceased spouse.

(6)Applications filed under subsection

(3)of this section shall include documentation showing that the certification of status described in subsection

(2)of section 77-3506 was received from the United States Department of Veterans Affairs after June 30.

(7)The county assessor shall approve or reject the late filing within thirty days of receipt of the late filing. If approved, the county assessor shall mark it approved and sign the application. In case he or she finds that the exemption should not be allowed by reason of not being in conformity to law, the county assessor shall mark the application as rejected and state the reason for rejection and sign the application. In any case when the county assessor rejects an exemption, he or she shall notify the applicant of such action by mailing written notice to the applicant at the address shown in the application. The notice shall be on forms prescribed by the Tax Commissioner. In any case when the county assessor rejects an exemption, such applicant may obtain a hearing before the county board of equalization in the manner described by section 77-3519 .