Neb. Rev. Stat. § 77-3529
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
If any application for exemption pursuant to sections 77-3501 to 77-3529 is denied and the applicant would be qualified for any other exemption under such sections, then such denied application shall be treated as an application for the highest exemption for which qualified. Any additional documentation necessary for such other exemption shall be submitted to the county assessor within a reasonable time after receipt of the notice of denial.
Neb. Rev. Stat. § 77-3529