{"data":{"id":"us-ne/neb.-rev.-stat.-77-3505.06","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-3505.06","heading":"Occupy, defined.","body":"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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-3505.06","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"b25d15cc286da6f65a4e344bb996b1a36696b34d647602d0ebc2fb30fb3bf6e3","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-3505.05","next":"us-ne/neb.-rev.-stat.-77-3506"},"notice":"GroundRules: Original legal text. Not legal advice."}