77-3527 Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of property; effect.
77-3527. Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of property; effect.The value of a home substantially contributed by the United States Department of Veterans Affairs for a paraplegic veteran or multiple amputee shall be exempt from taxation during the life of such veteran or until the death of his or her surviving spouse or his or her remarriage. If such veteran or his or her unmarried surviving spouse disposes of such home and within one year uses the proceeds therefrom or part of such proceeds to acquire another home for occupancy by such veteran or his or her surviving spouse, such home shall be deemed to be one substantially contributed to by the department and the exemption provided for in this section shall apply to such substituted home during the life of such veteran or until the death of his or her surviving spouse or his or her remarriage. Application for exemption under this section shall include certification from the department affirming that the department has substantially contributed to the purchase, construction, remodeling, or special adaptation of a home by the applicant. SourceLaws 1979, LB 65, § 27; Laws 1983, LB 195, § 9; Laws 1991, LB 2, § 20; Laws 2004, LB 986, § 2.