Nebraska § 77-3509.02 Transfer of exemption to new homestead; rejection for original homestead; county assessor; duties

Nebraska Statutes

§ 77-3509.02 — Transfer of exemption to new homestead; rejection for original homestead; county assessor; duties

Nebraska § 77-3509.02

Ch. 77Revenue and Taxation

This text of Nebraska § 77-3509.02 (Transfer of exemption to new homestead; rejection for original homestead; county assessor; duties) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-3509.02 (2026).

Text

If the owner of a homestead files an application for transfer of the homestead exemption pursuant to section  77-3509.01  and such application for transfer is approved, the owner's application for exemption for the original homestead shall be rejected for such year if the application was based on the status of such owner. If the transfer involves property in more than one county, the county assessor of the county where the new homestead is located shall notify the other county assessor and the Department of Revenue of the application for transfer within ten days after receipt of such application.

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If the owner of a homestead files an application for transfer of the homestead exemption pursuant to section 77-3509.01 and such application for transfer is approved, the owner's application for exemption for the original homestead shall be rejected for such year if the application was based on the status of such owner. If the transfer involves property in more than one county, the county assessor of the county where the new homestead is located shall notify the other county assessor and the Department of Revenue of the application for transfer within ten days after receipt of such application.

Legislative History

Source: Laws 1983, LB 494, § 6; Laws 1984, LB 809, § 5; Laws 1985, Second Spec. Sess., LB 6, § 2; Laws 1987, LB 376A, § 7; Laws 1988, LB 834, § 2; Laws 1996, LB 921, § 2; Laws 2009, LB302, § 2; Laws 2014, LB1087, § 8; Laws 2018, LB1089, § 12.