Revenue committee hears bill to clarify property-tax exemptions for nursing facilities and certain disabled veterans

Senator Brad Von Gillern introduced Legislative Bill 209 at a Nebraska Legislature Revenue Committee hearing to clarify how property-tax exemptions should apply to nonprofit and for‑profit nursing and assisted‑living facilities and to specify homestead‑exemption eligibility for certain disabled veterans.

The bill would make two technical changes: first, it would distinguish clearly between nonprofit facilities, which historically have received a full property‑tax exemption, and for‑profit facilities, which under 2024 legislation receive a partial exemption tied to Medicaid occupancy. Second, it would add statutory clarity to preserve homestead exemptions for veterans who receive individual unemployability compensation from the federal Department of Veterans Affairs even though their disability rating is less than 100 percent.

Why it matters: Committee members and testifiers said…