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---
type: "Bill"
title: "Change provisions relating to late applications for homestead exemptions"
description: "Change provisions relating to late applications for homestead exemptions"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "109"
identifier: "LB 826"
citation: "Nebraska LB 826 (109)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["DeKay"]
version_count: 4
action_count: 19
vote_count: 2
first_action: "2026-01-07"
last_action: "2026-04-17"
source: "openstates"
source_identifier: "ocd-bill/c68db499-744d-4404-8ec6-9251c347fd77"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2026"
source_hash: "af27e9a294a8f87d4fcdcdc3b025a6c6e2d1e384c20ba6145ac1c7f394de69ba"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ne"]
---
# Nebraska LB 826 (109) — Change provisions relating to late applications for homestead exemptions
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB826.pdf)
2. **Enrollment and Review ER175** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/ER175.pdf)
3. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB826.pdf)
4. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB826.pdf)
## Votes
- Passed on Final Reading with Emergency Clause 49-0-0 — **490** (pass) · legislature
- Advanced to Enrollment and Review Initial — **460** (pass) · legislature
## Sponsors
- DeKay — primary (person)
- Conrad — cosponsor (person)
- Dungan — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2026-04-17** Approved by Governor on April 14, 2026 `executive-signature`
- **2026-04-17** Presented to Governor on April 10, 2026 `executive-receipt`
- **2026-04-10** President/Speaker signed `passage`
- **2026-04-10** Passed on Final Reading with Emergency Clause 49-0-0 `passage`
- **2026-04-07** Placed on Final Reading `reading-3`
- **2026-04-02** Advanced to Enrollment and Review for Engrossment
- **2026-04-02** Kauth FA455 withdrawn
- **2026-04-02** Enrollment and Review ER175 adopted
- **2026-04-01** Enrollment and Review ER175 filed `filing`
- **2026-04-01** Placed on Select File with ER175 `filing`
- **2026-03-30** Advanced to Enrollment and Review Initial
- **2026-02-20** Speaker priority bill
- **2026-02-18** Placed on General File `committee-passage`
- **2026-02-12** Dungan name added
- **2026-02-04** Notice of hearing for February 11, 2026
- **2026-01-23** Conrad name added
- **2026-01-09** Referred to Revenue Committee `referral-committee`
- **2026-01-08** Kauth FA455 filed `filing`
- **2026-01-07** Date of introduction `introduction`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c68db499-744d-4404-8ec6-9251c347fd77`. Confidence: reported (aggregated from official Nebraska legislature records).