77-3517 Homestead; application for exemption; county assessor; Tax Commissioner; duties; refunds; liens.
77-3517. Homestead; applicationfor exemption; county assessor; Tax Commissioner; duties; refunds; liens.(1) On or before August 1 of each year, the county assessorshall forward the approvedapplications for homestead exemptions and a copy of the certification of disabilitystatus that have been examinedpursuant to section 77-3516 to the Tax Commissioner. The Tax Commissioner shall determine if theapplicant meets the income requirements and mayalso review any other application information he or she deems necessary inorder to determine whether the application should be approved. The Tax Commissionershall, on or before November 1, certify his or her determinationsto the county assessor. If the application is approved, the county assessorshall make the proper deduction on the assessment rolls. If the applicationis denied or approved in part, the Tax Commissioner shall notify the applicantof the denial or partial approval by mailing written notice to the applicantat the address shown on the application. The applicant may appeal the TaxCommissioner's denial or partial approval pursuant to section 77-3520. Lateapplications authorized by the county board shall be processed in a similarmanner after approval by the county assessor.(2)(a) Upon his or her own action or upon a request by anapplicant, a spouse, or an owner-occupant, the Tax Commissioner may review any information necessary to determinewhether an application is in compliance with sections 77-3501 to 77-3529. Anyaction taken by the Tax Commissioner pursuant to this subsection shall betaken within three years after December 31 of the year in which the exemptionwas claimed.(b) If aftercompletion of the review the Tax Commissioner determines that anexemption should have been approved or increased, the Tax Commissioner shallnotify the applicant, spouse, or owner-occupant and the county treasurer andassessor of his or her determination. The applicant, spouse, or owner-occupantshall receive a refund of the tax, if any, that was paid as a result of theexemption being denied, in whole or in part. The county treasurer shall makethe refund and shall amend the county's claim for reimbursement from the state.(c) If aftercompletion of the review the Tax Commissioner determines that anexemption should have been denied or reduced, theTax Commissioner shall notify the applicant, spouse, or owner-occupant ofsuch denial or reduction. The applicant, the spouse, and any owner-occupantmay appeal the Tax Commissioner's denial or reduction pursuant to section 77-3520. Upon the expiration of the appeal period in section 77-3520, theTax Commissioner shall notify the county assessor of the denial or reductionand the county assessor shall remove or reduce the exemption from the taxrolls of the county. Upon notification by the Tax Commissioner to the countyassessor, the amount of tax due as a result of the action of the Tax Commissionershall become a lien on the homestead until paid. Upon attachment of the lien,the county treasurer shall refund to the Tax Commissioner the amount of taxequal to the denied or reduced exemption for deposit into the General Fund.No lien shall be created if a change in ownership of the homestead or deathof the applicant, the spouse, and all other owner-occupants has occurred priorto the Tax Commissioner's notice to the county assessor. SourceLaws 1979, LB 65, § 17; Laws 1980, LB 647, § 10; Laws 1986, LB 1258, § 8; Laws 1987, LB 376A, § 13; Laws 1989, LB 84, § 14; Laws 1991, LB 9, § 7; Laws 1991, LB 773, § 25; Laws 1995, LB 133, § 5; Laws 1995, LB 499, § 2; Laws 1996, LB 1039, § 9; Laws 1997, LB 397, § 31; Laws 2010, LB877, § 6.Effective Date: April 14, 2010