Section 350-45-006 - HOMESTEAD EXEMPTION SUMMARY CERTIFICATE006.01 The county assessor must summarize taxes as specified in Neb. Rev. Stat. § 77-3523 that would have been collected on the exempt portions of the qualifying homesteads, sign the certificate, and forward the certificate to the county treasurer, who must forward the certificate to the Department on or before November 30 of each year. See, Homestead Exemption Summary Certificate, Form 458S. Until May 30 of the next succeeding year, the county assessor and county treasurer may amend the current certificate to show any change in the tax that was lost due to allowed homestead exemptions for the preceding year. The county treasurer must amend the certificate after May 30 of the next succeeding year if the Tax Commissioner has amended the homestead exemption allowed to any claimant because of the income or other requirements pursuant to REG-45-005.04A and REG-45-005.04B. All corrections decreasing the tax loss must be reported to the Tax Commissioner for reconciliation. Corrections increasing the tax loss will not be allowed after the May 30 deadline, except for reasons pursuant to REG-45-005.04A and REG-45-005.04B; however, reimbursement may be sought from the State Claims Board. See, Amended Homestead Exemption Summary Certificate, Form 458X.350 Neb. Admin. Code, ch. 45, § 006