77-3509.02 Transfer of exemption to new homestead; disallowance for original homestead; county assessor; duties. - Nebraska Statutes

77-3509.02. Transfer of exemption to new homestead; disallowance for original homestead; county assessor; duties.If the owner of any homestead granted an exemption under sections 77-3507 to 77-3509 becomes the owner of another homestead on or before August 15 of any year pursuant to section 77-3509.01 and makes the application for transfer of the homestead exemption and such application is approved, the exemption shall be disallowed for such year as applied to the original homestead if the exemption was granted 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 the application. SourceLaws 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.Effective Date: May 27, 2009