NE LB425

Expands Nebraska's homestead property tax exemption beginning January 1, 2026 to include veterans with 80-99% service-connected disability ratings from the VA, their unremarried surviving spouses, and surviving spouses who remarry after age 57

Veterans with 80-99% disability receive a partial exemption equal to their disability percentage (e.g., an 85% disabled veteran receives an 85% exemption), rather than the 100% exemption provided to fully disabled veterans

Existing 100% homestead exemptions continue unchanged for veterans with 100% service-connected permanent or temporary disability, surviving spouses of veterans who died from service-connected causes, and surviving spouses of servicemembers who died on active duty

Requires annual application and VA certification for the new partial exemption category, with full certification documentation required every five years