Senior, Veteran and Disability Property Tax Relief in Nebraska
Property tax exemptions, freezes and credits in Nebraska for seniors, disabled veterans and people with disabilities.
Short answer: 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). Nebraska Dept. of Revenue, Homestead Exemption Information Guide (Feb. 19, 2026)
| Senior exemptions and freezes | 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. Income table is marked "subject to change." |
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| Veteran exemptions | 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). |
| Disability exemptions | 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. |
| Other relief (credits, deferrals, circuit breakers) | 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. |
More Nebraska property tax & homestead exemptions
- The Homestead Exemption in Nebraska
- Appealing Your Property Tax Assessment in Nebraska
- All Nebraska property tax & homestead exemptions rules
FAQ
Do seniors get a property tax exemption in Nebraska?
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.
Do disabled veterans pay property tax in Nebraska?
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).
Is there a property tax exemption for people with disabilities in Nebraska?
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.
What property tax relief programs does Nebraska offer?
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.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.