Section 350-40-011 - DISABLED OR BLIND HONORABLY DISCHARGED VETERAN EXEMPTION011.01 An honorably discharged veteran or a veteran with a general discharge under honorable conditions from the U.S. Armed Forces, whose disability or blindness is recognized by the Department of Veterans Affairs of the United States of America as service-connected is eligible to have the property described in REG-40-011.01D exempt from taxation if the veteran: 011.01A Has lost the use of, or has undergone amputation of, two or more extremities;011.01B Has undergone amputation of one or more extremities and has lost the use of one or more extremities; or011.01C Has eyesight so defective as to seriously limit his or her ability to engage in ordinary vocations and activities of life.011.01D The following property is eligible for exemption under REG-40-011.01: 011.01D(1) A mobile home owned and occupied by the disabled or blind veteran; and011.01D(2) One motor vehicle owned and used for his or her personal transportation.011.02 Application for the mobile home exemption must be made to the county assessor on or before April 1 of every year. A certificate of the veteran's condition from the Department of Veterans Affairs must be attached to the application. See the Exemption Application for Honorably Discharged Disabled Veterans, Form 453. The county assessor will approve or disapprove the application and notify the taxpayer of the decision within 20days of the filing of the application. The taxpayer may appeal to the county board of equalization within 20days after notice of decision is mailed. The taxpayer may appeal any decision of the county board of equalization under this section to the Tax Equalization and Review Commission.011.03 Application for the motor vehicle exemption must be made to the county treasurer, pursuant to Neb. Rev. Stat. § 23-186, not more than 15 days before and not later than 30 days after the registration date for the motor vehicle. See Form 453. A renewal application must be made annually, not sooner than the first day of the last month of the registration period, and not later than the last day of the registration period. See Form 453. The county treasurer will approve or deny the application and notify the applicant of his or her decision within 20days after the filing of the application. An applicant may appeal the denial of an application to the county board of equalization within 20days after the date the notice was mailed. The taxpayer may appeal any decision of the county board of equalization under this section to the Tax Equalization and Review Commission.011.04 If failure to give notice pursuant to REG-40-011.02 and REG-40-011.03 prevented timely filing of a protest or appeal. The owner may petition the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013, on or before December 31 of the year notice should have been sent, for a determination of the taxable status of their real property or motor vehicle.350 Neb. Admin. Code, ch. 40, § 011