Nebraska Statutes 77-3507. Homesteads; assessment; exemptions; qualified claimants; based on income
(1) All homesteads in this state shall be assessed for taxation the same as other property, except that there shall be exempt from taxation on homesteads of qualified claimants a percentage of the exempt amount as limited by section 77-3506.03. The percentage of the exempt amount shall be determined based on the household income of a claimant pursuant to subsections (2) through (4) of this section.
Terms Used In Nebraska Statutes 77-3507
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
(2) For 2014, for a qualified married or closely related claimant, the percentage of the exempt amount for which the claimant shall be eligible shall be the percentage in Column B which corresponds with the claimant’s household income in Column A in the table found in this subsection.
| Column A | Column B |
| Household Income | Percentage |
| In Dollars | Of Relief |
| 0 through 31,600 | 100 |
| 31,601 through 33,300 | 90 |
| 33,301 through 35,000 | 80 |
| 35,001 through 36,700 | 70 |
| 36,701 through 38,400 | 60 |
| 38,401 through 40,100 | 50 |
| 40,101 through 41,800 | 40 |
| 41,801 through 43,500 | 30 |
| 43,501 through 45,200 | 20 |
| 45,201 through 46,900 | 10 |
| 46,901 and over | 0 |