Change provisions relating to homestead exemptions for certain disabled veterans and surviving spouses

This bill modifies Nebraska's property tax laws to provide homestead exemptions for disabled veterans and their surviving spouses who do not already qualify for a full tax exemption. It expands eligibility to include veterans with service-connected disabilities ranging from 10% to 99%, granting them a partial tax break based on their specific disability percentage, while maintaining full exemptions for those with 100% permanent or temporary disabilities. The legislation also clarifies that surviving spouses of these veterans can claim the exemption if they remain unmarried or remarry after turning 57 years old. To receive these benefits, eligible individuals must submit annual applications to the state, with full certification from the Department of Veterans Affairs required every five years.