Article 35 - HOMESTEAD EXEMPTION
- Section 77-3501 - [Operative 1/1/2025] Definitions, where found
- Section 77-3501.01 - Exempt amount, defined
- Section 77-3501.02 - Closely related, defined
- Section 77-3502 - Homestead, defined
- Section 77-3503 - Owner, defined
- Section 77-3504 - Household income, defined
- Section 77-3505 - Qualified claimant, defined
- Section 77-3505.01 - Married, defined
- Section 77-3505.02 - Maximum value, defined
- Section 77-3505.03 - Single, defined
- Section 77-3505.04 - Single-family residential property, defined
- Section 77-3505.05 - Medical condition, defined
- Section 77-3506 - Certain veterans; exemption; certain surviving spouses; application
- Section 77-3506.01 - [Repealed]
- Section 77-3506.02 - County assessor; duties
- Section 77-3506.03 - [Operative 1/1/2025] Exempt amount; reduction; when; continued eligibility for exemption; when
- Section 77-3507 - Homesteads; assessment; exemptions; qualified claimants; based on income
- Section 77-3508 - Homesteads; assessment; exemptions; individuals; based on disability and income
- Section 77-3509 - [Repealed]
- Section 77-3509.01 - Transfer of exemption to new homestead; procedure
- Section 77-3509.02 - Transfer of exemption to new homestead; rejection for original homestead; county assessor; duties
- Section 77-3509.03 - Homesteads; exemptions; property tax statement; contents
- Section 77-3509.04 - [Repealed]
- Section 77-3510 - Homesteads; exemptions; transfers; claimants; forms; contents; county assessor; furnish; confidentiality
- Section 77-3511 - [Operative 1/1/2025] Homestead; exemption; application; execution
- Section 77-3512 - Homestead; exemption; application; when filed; failure to file; effect
- Section 77-3513 - Homestead; exemption; notice; contents
- Section 77-3514 - Homestead; exemption; failure to give notice; penalty; lien
- Section 77-3514.01 - Homestead; exemption; late application because of medical condition or death of spouse; filing; form; county assessor; powers and duties; rejection; notice; hearing
- Section 77-3515 - Homestead; exemption; new owner of property; when claimed
- Section 77-3516 - Homestead; exemption; application; county assessor; duties
- Section 77-3516.01 - [Repealed]
- Section 77-3517 - [Operative 1/1/2025] Homestead; application for exemption; county assessor; Tax Commissioner; duties; refunds; liens; interest
- Section 77-3518 - [Repealed]
- Section 77-3519 - Homestead; exemption; county assessor; rejection; applicant; complaint; contents; hearing; appeal
- Section 77-3520 - Homestead; exemption; Tax Commissioner; rejection or reduction; petition; contents; hearing; appeal
- Section 77-3521 - [Operative 1/1/2025] Tax Commissioner; rules and regulations
- Section 77-3522 - [Operative 1/1/2025] Violations; penalty; disallowance of claim; when; revocation of exemption; procedure; appeal
- Section 77-3523 - [Operative 1/1/2025] Homestead; exemption; county treasurer and county assessor; certify tax revenue lost within county; reimbursed; manner; distribution
- Section 77-3524 - Homestead; exemption; categories; Department of Revenue; maintain statistics
- Section 77-3525 - [Repealed]
- Section 77-3526 - Paraplegic, multiple amputee; terms, defined
- Section 77-3527 - Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of property; effect
- Section 77-3528 - Property taxable; paraplegic; multiple amputee; claim exemption
- Section 77-3529 - [Operative 1/1/2025] Homestead; exemption; application; denied; other exemption allowed
- Section 77-3530 - [Repealed]