Neb. Rev. Stat. § 77-3505
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
A qualified claimant shall mean an owner of a homestead during the calendar year for which the claim is made who was sixty-five years of age or older before January 1 of such year and who shall be entitled to relief pursuant to section 77-3507.
Neb. Rev. Stat. § 77-3505