NE LB547

Expands the definition of "disabled veteran" for tax exemption purposes by adopting the federal definition in 5 U.S.C. 2108, replacing the current narrow definition requiring loss or amputation of two or more extremities

Extends motor vehicle tax exemption eligibility to all veterans with VA-recognized service-connected disabilities who received honorable discharges, not just those with multiple limb amputations

Extends mobile home property tax exemption to the broader category of disabled veterans, also adding "general (under honorable conditions)" as a qualifying discharge characterization

Maintains existing tax exemptions for blind veterans whose sight deficiency seriously limits their ability to engage in ordinary vocations and activities

Becomes operative on January 1, 2026 and amends Nebraska Revised Statutes sections 60-3,185, 77-202.23, and 77-202.24