Nebraska Property Tax Exemptions: Homestead, Senior and Veteran Relief

Nebraska's homestead exemption is a means-tested relief program for seven categories of owner-occupants, not all homeowners: (1) persons 65 or older; (2) veterans totally disabled by a non-service-connected accident or illness; (3) qualified individuals with a physical disability; (4V) veterans with a 100% service-connected permanent disability or a 100% individual unemployability rating; (4S) surviving spouses of qualified veterans; (5) veterans whose home was substantially contributed to by the VA, and their surviving spouses; (6) individuals with a developmental disability; and (7) veterans with a 100% service-connected temporary disability, and their surviving spouses. Categories 1, 2, 3 and 6 have income and home-value limits; categories 4V, 4S, 5 and 7 do not. The applicant must own the home and occupy it as a primary residence from January 1 through August 15. For homes at or above the county's maximum value, the exempt amount is reduced by 10% for each $2,500 over the maximum, and a home $20,000 or more over the maximum is not eligible. The state pays the exempted tax directly to the county treasurer.

File Form 458 (Nebraska Homestead Exemption Application) with the county assessor; categories 1, 2, 3 and 6 must also file Form 458 Schedule I (Income Statement). Categories 1, 2, 3, 4S, 5, 6 and 7 file every year; category 4V files only when first applying, after a change in status, and with VA certification in years ending in 0 or 5. Disability categories need Form 458B or VA certification as specified. County assessors mail preprinted applications to prior-year applicants in February. If you buy a new homestead before August 15, file Form 458T (Application for Transfer) with the new county's assessor by August 15.

File after February 1 and on or before June 30 (for 2026: after February 1, 2026 and on or before June 30, 2026). The county board may, on written request, extend the deadline to on or before July 20 (not for applicants who received an extension the prior year). Late filing until June 30 of the following year is allowed if the applicant's spouse died during the application year or a licensed medical practitioner certifies (Form 458L) that a medical condition prevented timely filing. With an approved federal income tax extension, Schedule I may be filed by the October 15 extension due date.

Category 1: persons 65 or older before January 1 of the application year who own and occupy the homestead January 1 through August 15 and have qualifying household income (prior-year income, including nontaxable Social Security). Relief is a percentage based on income; for 2026 (based on 2025 income): 100% relief for single applicants with household income up to $37,000.99 and married/closely related applicants up to $43,400.99, stepping down by 10% per bracket to no relief at $54,301 and over (single) or $64,501 and over (married/closely related). Must refile Form 458 and Schedule I each year.

Veterans with a 100% service-connected permanent disability or a 100% individual unemployability rating (effective on or before January 1 of the application year) qualify under category 4V with no income or value limit; VA certification is needed when first applying and in years ending in 0 or 5. Category 4S covers the unremarried surviving spouse (or one who remarries after age 57) of a veteran who died of a service-connected disability, a servicemember whose death on active duty was service-connected or occurred during wartime, or a veteran who received VA compensation for a 100% permanent service-connected disability. Category 5 covers paraplegic or multiple-amputee veterans whose home was substantially contributed to by the VA; category 7 covers veterans with a 100% service-connected temporary disability. Veterans totally disabled by a non-service-connected accident or illness (category 2) are subject to income limits (2026: 100% relief up to $41,600.99 single / $47,700.99 married or closely related).

Category 3: individuals with a qualifying permanent physical disability (loss of all mobility without a mechanical aid or prosthetic, amputation of both arms above the elbow, or permanent partial disability of both arms over 75%), disabled on or before January 1, and category 6: individuals with a developmental disability. Both are subject to income and value limits (2026: 100% relief up to $41,600.99 single / $47,700.99 married or closely related, phasing out at $59,001 single / $68,701 married or closely related). Form 458B certification is required; qualifying for Social Security disability does not automatically qualify someone.

When a homestead is rendered uninhabitable by a natural disaster between January 1 and August 15, the applicant remains eligible if they intend to rebuild or repair (Directive 22-3). Owners away from home for health reasons (for example, a nursing facility) or legal duty can keep the exemption if they show intent to return.

To contest a valuation, file a written, signed protest (Form 422 or 422A) with the county clerk for the county board of equalization between June 1 and June 30 each year; board decisions may be appealed to the Tax Equalization and Review Commission. For homestead exemption decisions: appeal a county assessor's rejection to the county board of equalization within 30 days of receiving the notice, or file a Petition for Redetermination (Form 458P) with the Department of Revenue within 30 days of a Tax Commissioner denial.

All real and personal property taxes are due December 31, payable to the county treasurer. In most counties the first half becomes delinquent May 1 and the second half September 1; in Douglas, Lancaster and Sarpy counties, the first half becomes delinquent April 1 and the second half August 1.