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Panel backs narrow fix to allow late veteran homestead applications when VA paperwork is delayed (LB826)

Nebraska Legislature Revenue Committee · February 11, 2026
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Summary

Sen. Barry DeKay’s LB826 would allow disabled veterans or spouses to file late homestead exemption applications when the VA’s certification arrives after the June 30 deadline; county officials and veterans service officers supported the narrow administrative fix.

Sen. Barry DeKay introduced LB826 to extend the late‑file deadline for disabled veterans and their spouses seeking the veteran homestead exemption when the U.S. Department of Veterans Affairs issues a disability certification after the statutory June 30 filing deadline. He described a constituent who received a 100% service‑connected disability rating after the deadline and said the lack of a late‑file rule in that circumstance unfairly denies eligible veterans the exemption.

Supporters included John Cannon, executive director of the Nebraska Association of County Officials, who said the late VA paperwork issue is an administrative barrier that should not penalize veterans. Mark Lakamp, Lancaster County Veterans Service Officer, described cases in 2025 where county staff assisted veterans who received VA decisions after the deadline and urged the committee to advance the bill.

Sponsor and proponents said the bill would have minimal fiscal impact and only affect a small number of cases in most years. No opponents testified.

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