25-1556. Specific exemptions; personal property; selection by debtor; adjustment by Department of Revenue.
(1) No property hereinafter mentioned shall be liable to attachment, execution, or sale on any final process issued from any court in this state, against any person being a resident of this state: (a) The immediate personal possessions of the debtor and his or her family; (b) all necessary wearing apparel of the debtor and his or her family; (c) the debtor's interest, not to exceed an aggregate fair market value of three thousand dollars, in household furnishings, household goods, household computers, household appliances, books, or musical instruments which are held primarily for personal, family, or household use of such debtor or the dependents of such debtor; (d) the debtor's interest, not to exceed an aggregate fair market value of five thousand dollars, in implements, tools, or professional books or supplies, other than a motor vehicle, held for use in the principal trade or business of such debtor or his or her family; (e) the debtor's interest, not to exceed five thousand dollars, in a motor vehicle; and (f) the debtor's interest in any professionally prescribed health aids for such debtor or the dependents of such debtor. The specific exemptions in this section shall be selected by the debtor or his or her agent, clerk, or legal representative in the manner provided in section 25-1552.
(2) The dollar limitations in this section shall be adjusted by the Department of Revenue every fifth year beginning with the year 2023 to reflect the cumulative percentage change over the preceding five years in the Consumer Price Index for All Urban Consumers, as prepared by the United States Department of Labor, Bureau of Labor Statistics.
Source
Cross References
Annotations
1. Who may claim exemptions
2. Property exempt
1. Who may claim exemptions
A widow is not entitled to claim all farm machinery as exempt. Thomas v. Sternhagen, 178 Neb. 578, 134 N.W.2d 237 (1965).
Only residents and heads of families are entitled; physicians, attorneys, and other professional men, not heads of families, are not entitled to exemption. Howells State Bank v. Arps, 117 Neb. 110, 219 N.W. 844 (1928).
Debtor may also claim benefits of other statutes allowing specific exemptions. Johnson v. Bartek, 56 Neb. 422, 76 N.W. 878 (1898).
Debtor may make selection. Conway v. Roberts, 38 Neb. 456, 56 N.W. 980 (1893).
Where husband absconds, wife may claim benefit of statute. Frazier v. Syas, 10 Neb. 115, 4 N.W. 934 (1880).
2. Property exempt
A combine exceeding the value of fifty dollars is not exempt to one engaged in agriculture. Miller v. Dixon, 176 Neb. 659, 127 N.W.2d 203 (1964).
Property is specifically exempted under this section, irrespective of homestead exemption, and need not be appraised. Johnson v. Bartek, 56 Neb. 422, 76 N.W. 878 (1898).
Growing crops are personal property. Sims v. Jones, 54 Neb. 769, 75 N.W. 150 (1898).
Library of lawyer is not exempt where judgment is for money collected for client. Shreck v. Gilbert, 52 Neb. 813, 73 N.W. 276 (1897).
Exempt property is not subject to fraudulent alienation. Bloedorn v. Jewell, 34 Neb. 649, 52 N.W. 367 (1892).
Homestead exemption does not bar claim under this section. Axtell v. Warden, 7 Neb. 182 (1878).
Team of mules instead of horses may be claimed. State ex rel. Metz v. Cunningham, 6 Neb. 90 (1877).
Term "plow" includes any plow, even though too large for operation by two horses. Clay Center Bank v. McKelvie, 19 F.2d 308 (8th Cir. 1927).
Dealer in eggs and poultry, which he buys at farmers' houses and takes to his place of business, is entitled to hold as exempt a horse, harness, wagon and office furniture, scales, coops, etc., necessary to be used in conducting his business. In re Conley, 162 F. 806 (D. Neb. 1907).
Truck used by painter in carrying on business was exempt in bankruptcy court. In re Bailey, 172 F.Supp. 925 (D. Neb. 1959).
Exemption of truck as tool for carrying on business allowed in bankruptcy court. In re Burden, 83 F.Supp. 416 (D. Neb. 1949).