350 Neb. Admin. Code, ch. 45, § 004 - CLAIM FOR HOMESTEAD EXEMPTION

004.01 The claimant must file the Nebraska Homestead Exemption Application or Certification of Status, Form 458, with any required schedules and attachments, after February 1 and on or before June 30 with the county assessor of the county where the homestead is located. The Form 458, with any required schedules and attachments, must be filed each year. Failure to timely file the properly completed application will constitute a waiver of the exemption for that year. If the IRS allows a filing extension, the filing deadline is also extended for the Nebraska Schedule I-Income Statement, Form 458 Schedule I ( REG-45-004.04). The Form 458 must be filed on or before June 30 with a reference to the IRS extension, and the Income Statement must be filed by the extended date.

004.01A When the date for filing an application, supporting documentation, or any other requirement falls on a Saturday, Sunday, or legal holiday, the items will be considered timely filed if delivered in person or postmarked on the next business day. When any document is sent by mail, the postmark date determines the date filed. When any document is sent by either certified or registered mail, the certification or registration date determines the postmark date.

004.01B The county board of equalization may grant an extension for filing from June 30 up to, but not beyond, July 20, upon written request from an individual claimant. The request for extension may not be granted if a request for extension for the same claimant was granted for the prior year, except if a medical condition impaired the claimant's ability to apply or certify in a timely manner, and a certification from a physician, physician assistant, or advanced practice registered nurse pursuant to Neb. Rev. Stat. § 77-3514.01 is received.

004.01C The county assessor may grant an extension to an owner-occupant to file a late application if he or she includes documentation of a medical condition which impaired the owner-occupant's ability to file the application in a timely manner. The application must be for the current tax year only and filed with the county assessor on or before the date the first half of the real estate taxes become delinquent, which in counties with a population of over 100,000 is April 1, and in all other counties is May 1. The Physician's Certification for Late Homestead Exemption Filing, Form 458L must be attached to the application.

004.01C(1) The county assessor must approve or deny the late filing within 30 days of receipt of the late filing. If approved, the county assessor will mark the late filing approved and sign the application or certification. If the county assessor finds that the exemption should not be allowed because it does not conform to law, the county assessor will mark the application or certification as denied, state the reason for rejection, and sign the application or certification. When the county assessor denies an exemption, he or she must notify the applicant of this action by mailing written notice to the applicant at the address shown in the application or certification. The notice will be on forms prescribed by the Tax Commissioner. When the county assessor denies an exemption, the applicant may obtain a hearing before the county board of equalization in the manner described by Neb. Rev. Stat. § 77-3519.

004.02 The application shall be signed by the person claiming the exemption who is owner-occupant of the homestead. However, if the claimant is incompetent, a guardian or conservator may sign the application; or, if the claimant is unable to apply for a homestead exemption and has given a written power of attorney for that purpose, the attorney-in-fact may sign the application if a copy of the power of attorney is attached to the application.

004.03 If an owner-occupant who is qualified for a homestead exemption dies after January 1 and before June 30, the personal representative may sign and file the application on or before June 30 of that year if the surviving spouse of the owner as of January 1 continues to occupy the homestead. This application will be effective for that year only.

004.03A If a change in ownership, other than that caused by the death of the owner, or a change in the residency occurs between January 1 and August 16, the exemption will be rejected for that year, unless the new owner-claimant qualifies for a transfer under Reg-45-013. If such change occurs after August 15, the exemption will continue for that year only.

004.04 A Nebraska Schedule I-Income Statement must be filed with the Form 458 each year except for claimants described in 004.06B.

004.04A If the claimant was married, the income of the spouse may be included jointly with the income of the claimant, or reported on a separate Income Statement. The income of the spouse must be included whether or not the spouse was an owner or an occupant of the homestead.

004.04B A separate Income Statement must be filed for the income of any additional individuals who were owners of the homestead on January 1 and who occupied the homestead during any part of the taxable year immediately prior to the year the exemption is claimed.

004.05 Additional information must be submitted with the Form 458, for the following categories of exemption the first year an exemption is requested or if the exemption was not approved in either of the two prior years:

004.05A For purposes of an exemption claimed as a qualified disabled individual, the applicant shall file with the application a certification from a qualified medical physician, physician's assistant, or advanced practitioner registered nurse, on a form prescribed by the Nebraska Department of Revenue affirming the status of the claimant.

004.05B For purposes of all military related exemptions, other than those described in 004.06, the applicant shall file with the exemption application a certification from the United States Department of Veterans Affairs affirming the status of the claimant.

004.06 The following additional information must be submitted with the Form 458, each year an exemption is requested for the following categories of exemption:

004.06A A qualified veteran totally disabled due to a non-service-connected accident or illness shall file a certification from a qualified medical physician, physician's assistant, or advanced practitioner registered nurse, on a form prescribed by the Nebraska Department of Revenue affirming the status of the claimant. A disabled veteran may substitute a certification from the United States Department of Veterans Affairs affirming total disability.

004.06B For purposes of an exemption claimed on a home substantially contributed to by the United States Department of Veterans Affairs, the applicant shall file with the exemption application a certification from the United States Department of Veterans' Affairs affirming the contribution to the homestead property. Once this certification is submitted and the application approved, it is not necessary to renew the certification with subsequent annual filings. A copy of the original certification shall be attached to subsequent annual applications, Forms 458. An income statement is not required to be submitted with Form 458.

004.07 All qualified owner-occupants of the same residence should file an application for a homestead exemption. Failure of the other qualified owner-occupants to file will result in a loss of the exemption if the filing single claimant dies, transfers his or her ownership, or moves prior to August 16. A married couple may apply for two homestead exemptions provided each spouse meets the ownership criteria and each occupies a separate residence. The household income of each spouse must be added together to determine qualification.

004.08 If the claimant provides incorrect information or fails to notify the county assessor of a change in status and this results in an unlawful granting or continuation of a homestead exemption, the tax that would have been due, together with penalty and interest, shall become a lien on the property when entered upon the books of the county treasurer. Any person who has permitted an unlawful allowance of a homestead exemption shall forfeit his or her right to a homestead exemption on any other property located in this state for the two succeeding years.

004.09 When an application is disapproved, it shall be the duty of the applicant to refile a new timely application and a new disability certification (except for qualified claimants as defined in REG-45-002.10 ), for any subsequent year. For audit purposes, the county assessor shall retain a copy of all applications and certifications.

Notes

350 Neb. Admin. Code, ch. 45, § 004