Neb. Rev. Stat. § 77-3505.06: Occupy, defined.

Occupy means to reside on a property with the intention of maintaining the property as the owner's primary residence. A departure from the property for reasons of health or legal duty shall not disqualify the owner of the property from receiving an exemption under sections 77-3501 to 77-3529, so long as the owner demonstrates an intention to return to the property.