NE LB882

Veterans with 100% service-connected disability (permanent or temporary) and their surviving spouses receive 100% homestead exemption from property taxes, along with surviving spouses of veterans who died from service-connected causes or while on active duty

Eliminates the requirement for veterans and surviving spouses under subdivisions (2)(a), (b), and (f) to reapply for the exemption every five years; these recipients will no longer need to file applications in subsequent years once approved

Surviving spouses who remarry after age 57 remain eligible for the homestead exemption; those who remarry before age 57 lose eligibility and must notify the county assessor

Annual applications with VA certification are still required for veterans with temporary 100% disability and surviving spouses of veterans who died from service-connected causes (subdivisions (2)(c), (d), and (e)), though VA certification is only needed every five years

Amends Nebraska Revised Statutes sections 77-3506 and 77-3512 to streamline the application process and reduce administrative burden for qualifying disabled veterans and their surviving spouses