Change provisions relating to homestead exemptions for certain disabled veterans and surviving spouses

Nebraska's LB 272 expands homestead tax exemptions to include veterans with 10-99% service-connected disabilities (previously only 100% disability was covered) and their eligible surviving spouses. It directly affects disabled veterans receiving VA compensation for partial disabilities (not total exemption under other sections), as well as their unremarried spouses or surviving spouses who remarried after age 57. The bill adds a new eligibility category (subsection 2(g)) effective January 1, 2026, requiring annual tax exemption applications with VA certification - except for every fifth year. This changes prior rules that limited exemptions to 100% disabled veterans or specific surviving spouse scenarios.