77-3512.

Homestead; exemption; application; when filed; failure to file; effect.

(1) It shall be the duty of each owner who wants a homestead exemption under section 77-3506, 77-3507, or 77-3508 to file an application therefor with the county assessor of the county in which the homestead is located after February 1 and on or before June 30 of each year, except that:

(a) The county board of the county in which the homestead is located may, by majority vote, extend the deadline for an applicant to on or before July 20. An extension shall not be granted to an applicant who received an extension in the immediately preceding year;

(b) An owner may file a late application pursuant to section 77-3514.01 if he or she includes documentation of a medical condition which impaired the owner's ability to file the application in a timely manner;

(c) An owner may file a late application pursuant to section 77-3514.01 if he or she includes a copy of the death certificate of a spouse who died during the year for which the exemption is requested;

(d) An owner may file a late application pursuant to section 77-3514.01 if he or she includes documentation showing that the certification of status described in subsection (2) of section 77-3506 was received from the United States Department of Veterans Affairs after June 30; and

(e) A veteran or surviving spouse of a veteran, serviceman, or servicewoman qualifying for a homestead exemption under subdivision (2)(a), (b), (d), (e), or (f) of section 77-3506 shall not be required to file an application in any subsequent year.

(2) Failure to file an application as required in subsection (1) of this section shall constitute a waiver of the exemption for the year in which the failure occurred.