Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB1151

Introduced
1/11/24  
Refer
1/16/24  

Caption

Define the term occupy for purposes of homestead exemptions

Impact

The implementation of LB1151 is expected to have significant effects on state laws regarding property taxation, particularly in relation to how homeowners can qualify for financial relief through homestead exemptions. The bill will standardize the criteria for occupancy, which might ultimately help governments more effectively administer these exemptions and reduce disputes over eligibility. This is particularly important in the context of rising property values and increased concerns about housing affordability in many communities.

Summary

LB1151 aims to define the term 'occupy' for the purposes of determining eligibility for homestead exemptions in property tax law. The bill seeks to clarify what constitutes occupancy, which is vital for homeowners seeking these exemptions. By establishing a clear legal definition, the bill intends to streamline processes and reduce ambiguity in how homestead exemptions are administered by local authorities. This change could foster greater consistency in the application of property taxes across different jurisdictions within the state.

Contention

While supporters believe that LB1151 will simplify the exemption process and provide clarity for homeowners, there may be concerns regarding the precise definition of 'occupy'. Stakeholders, including real estate professionals and advocacy groups, may debate the specifics of this definition, especially regarding circumstances like temporary residency or variations in occupancy levels that could affect eligibility. As the bill moves through the legislative process, it is likely to attract scrutiny from those advocating for broader interpretations, which could potentially include more diverse living situations.

Companion Bills

No companion bills found.

Previously Filed As

NE LB192

Change the definition of household income for homestead exemptions

NE LB1268

Change provisions relating to homestead exemptions for purposes of judgment liens and execution or forced sale

NE LB75

Adopt the Long-Term Owner Homestead Exemption Act

NE LB77

Adopt the Long-Term Resident Homestead Exemption Act

NE LB1361

Adopt the Long-Term Resident Homestead Exemption Act

NE LB79

Change the amount of certain homestead exemptions

NE LB1041

Change provisions relating to homestead exemptions

NE LB853

Change provisions relating to homestead exemptions

NE LB73

Change provisions relating to homestead exemptions

NE LB39

Change provisions relating to homestead exemptions

Similar Bills

No similar bills found.