NE LB826

Adds a new exception allowing veterans to file late homestead exemption applications if their disability status certification from the U.S. Department of Veterans Affairs was received after the June 30 deadline

Late applications for delayed VA certification must be filed by June 30 of the year when property taxes for that year become delinquent, and must include documentation showing the VA certification was received after the original deadline

Amends Nebraska Revised Statutes sections 77-3512 and 77-3514.01 to incorporate the new late filing provision alongside existing exceptions for medical conditions and spousal death

County assessors must approve or reject late filings within 30 days, with rejected applicants able to appeal to the county board of equalization

Declared an emergency measure, taking effect immediately upon passage and approval