Section 350-45-009 - HOMESTEAD EXEMPTION TRANSFER009.01 The owner of a homestead which has been granted an exemption provided in Neb. Rev. Stat. §§ 77-3507 to 77-3509 may transfer the exemption to a newly acquired homestead within the state, if the new homestead was acquired after January 1 and on or before August 14 of the year for which the exemption was claimed and the claimant occupies the new homestead on or before August 15 of that year. See, Application for Transfer of Nebraska Homestead Exemption, Form 458T. The claimant is not required to transfer ownership of the original homestead during the same time period.009.02 The claimant must file a timely application on the original homestead and then must file an application for transfer with the county assessor of the county where the new homestead is located, on or before August 15 of that year. The transfer must be approved by the county assessor using the same criteria as previously applied to the original homestead and the claimant must meet the August 15 occupancy requirement. If the transfer is approved, the exemption, as applied to the original homestead, will be denied for that year.009.03 For intercounty transfers, a copy of the approved request for transfer must be sent to the county assessor of the county where the former homestead was located, and another copy must be sent to the Department.009.04 For intracounty transfers, the Department will process all applications received without regard to the transfer provisions. For the year during which the transfer occurred, the approved roster certified by the Tax Commissioner will contain the legal description of the original homestead as provided on the application.009.05 The time of transfer is determined by the date the seller signs the deed or land contract. Upon appeal, a claimant may prove through documentation that title did pass on or before August 14 rather than the date stated on the deed, if the date on the deed is after August 14.009.06 A claimant who has transferred ownership of the homestead, and mistakenly or inadvertently failed to retain a life estate or other interest in the property, may execute a corrective deed correcting the original transfer. If the county assessor has sent a denial notice, the claimant may appeal to the county board of equalization within 30 days after the mailing of the notice of denial. Upon the filing of a corrective deed, the claim for the homestead exemption will be allowed.009.07 When a mobile home transfers from one county to another county, the claimant must timely file an application in the original county. The taxes must be accelerated and paid per Neb. Rev. Stat. § 77-1725.01. The claimant then must file an application for transfer with the county assessor of the county where the mobile home has been moved on or before August 15 of that year. A claim for refund of the accelerated taxes may be filed in the original county with approval subject to the Tax Commissioner's determination per REG-45-005.04. The tax loss may be claimed on the original county's summary certificate.350 Neb. Admin. Code, ch. 45, § 009