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

Nebraska's LB 882 amends tax exemption rules to expand homestead tax relief for veterans and surviving spouses. It directly affects veterans with 100% service-connected disability (or temporary disability), their unremarried surviving spouses, and spouses who remarried after age 57. The bill simplifies certification requirements: veterans qualifying under section 77-3506(2)(a) no longer need annual applications (only every 5 years), while others must provide annual certification from the VA, except every 5 years. Surviving spouses who remarry before age 57 lose their exemption, requiring notification to the county assessor.