NE LB272

Expands Nebraska homestead exemptions beginning January 1, 2026 to include veterans with service-connected disabilities rated 10% to less than 100% by the VA, as well as their unremarried surviving spouses or surviving spouses who remarry after age 57

Veterans with partial disability ratings receive a property tax exemption percentage equal to their VA disability percentage (e.g., 50% disabled = 50% of the exempt amount)

Veterans with 100% permanent or temporary service-connected disability continue to receive 100% homestead exemption under existing law

Annual application with VA certification is required for the new partial disability exemption category, with full recertification required every five years

Amends Section 77-3506 of the Nebraska Revised Statutes and repeals the original section