Transfer of exemption to new homestead; procedure

If an owner of a homestead applies for an exemption under section 77-3506 , 77-3507 , or 77-3508 for any year and such owner subsequently becomes the owner of another homestead prior to August 15 of such year, the owner may file an application with the county assessor of the county where the new homestead is located for a transfer of the exemption to the new homestead. The owner shall file the application for transfer with the county assessor on or before August 15 of such year or within thirty days after receiving a notice of rejection on the owner's application for exemption for the original homestead. The county assessor shall examine each application for transfer and determine whether or not the new homestead, except for the January 1 through August 15 ownership and occupancy requirement and the income requirements, is eligible for exemption under section 77-3506 , 77-3507 , or 77-3508 . If the application for transfer is approved by the county assessor, he or she shall make a deduction upon the assessment rolls using the same criteria as previously applied to the original homestead. The county assessor may allow the application for transfer to also be considered an application for a homestead exemption for the subsequent year.