Last updated 2026-07-09
TL;DR
Nebraska's homestead exemption cuts or wipes out property tax on your primary home if you're 65 or older, a qualifying disabled veteran, or a person with a total disability. Benefits run from a 20% reduction to a full 100% exemption, based on your category and income. File Form 458 with your county assessor by June 30 each year.
What is the Nebraska homestead exemption?
The Nebraska homestead exemption is a property tax relief program run by the Nebraska Department of Revenue and your county assessor. It lowers the taxable value of your primary residence, which cuts the property tax bill you owe. Depending on your category, the reduction runs from 20% of your home's assessed value up to a full 100% exemption, meaning you owe nothing [1].
This is not a one-time credit. You get the reduction every year you qualify and file on time. The state reimburses counties for the lost revenue, so your local schools and services aren't shortchanged. Nebraska's version is one of the more generous programs in the country because it can erase the entire tax bill, more than shave a percentage off the top.
The statutory authority is Nebraska Revised Statute sections 77-3501 through 77-3527 [2]. The program has been in Nebraska law since 1969, and the Department of Revenue publishes fresh guidance each year.
Who qualifies for the Nebraska homestead exemption?
Nebraska uses four qualifying categories. You have to fall into at least one, and in every case the property must be your primary residence on January 1 of the application year.
Category 1: Elderly applicants age 65 or older. You (or your spouse) must be 65 or older as of January 1 of the application year. Income limits apply, covered in the next section.
Category 2: Disabled veterans. You must have a service-connected disability rating of 100% from the U.S. Department of Veterans Affairs, or a rating that causes total and permanent disability, or you must have lost use of two or more limbs, or be blind in both eyes from a service-connected cause. No income limit applies to the full 100% exemption under this category [1].
Category 3: Totally disabled persons. You must have a total disability that is expected to be permanent and that keeps you from any substantial gainful activity. Social Security disability determinations count as proof. Income limits apply.
Category 4: Veterans rated unemployable. A veteran with a service-connected disability below 100% who carries a VA "total disability individual unemployability" (TDIU) determination qualifies here.
The property has to be the applicant's actual primary residence. Not a rental, not a vacation home, not an investment property. If you own and live in the property on January 1 of the application year, you meet the ownership and occupancy test [2].
Spouses of deceased qualified veterans can keep claiming the exemption as long as they have not remarried and the property stays their primary residence [1].
What are the income limits for the Nebraska homestead exemption?
Income limits apply to the elderly and disabled-person categories. They do not apply to qualifying disabled veterans. The Nebraska Department of Revenue adjusts the thresholds every few years. The figures below reflect the 2024 application year (filed by June 30, 2024, for taxes payable in 2024) [1].
| Category | Maximum Household Income | Benefit Level |
|---|---|---|
| Elderly (65+) | $0 to $35,500 | Up to 100% exemption |
| Elderly (65+) | $35,501 to $46,000 | Partial exemption (scaled) |
| Elderly (65+) | $46,001 to $56,000 | 20% reduction |
| Elderly (65+) | Over $56,000 | Not eligible |
| Disabled person | $0 to $35,500 | Up to 100% exemption |
| Disabled person | $35,501 to $56,000 | Scaled reduction |
| Disabled veteran (100% or TDIU) | No limit | Up to 100% exemption |
These thresholds come from Nebraska Department of Revenue guidance and change with legislative action. Check the current-year form and instructions at revenue.nebraska.gov before you file [1].
Nebraska defines "household income" broadly. It means the adjusted gross income of the applicant plus any co-occupants who are not dependents, plus income excluded from federal AGI such as certain Social Security benefits and tax-exempt interest [1]. If your spouse lives with you, their income counts. Rental income from boarders counts. This definition catches money some applicants forget about, so run the full number before you assume you're over or under a line.
The value cap matters too. The exemption applies only up to the maximum assessed value for your category. For 2024, the maximum assessed value that can receive the full exemption was $225,000. Anything above that cap is still taxable [1]. Homes worth more than the cap get partial relief, not full.
For how Nebraska stacks up against other state programs, see how the florida homestead exemption and homestead exemption ohio handle income thresholds.
How much money can the Nebraska homestead exemption actually save you?
Your dollar savings depend on three things: your assessed value, your local mill levy, and which benefit tier you land in. Here's a concrete run. Say your home is assessed at $200,000 and your effective property tax rate is 1.8%, a plausible rate in eastern Nebraska counties [3]. Your annual bill before any exemption is $3,600.
Full 100% exemption? Your bill drops to zero. That's $3,600 back in your pocket every single year.
In the 20% reduction tier, your taxable value falls to $160,000 and your bill becomes $2,880. You save $720 a year.
Elderly applicants with incomes between $35,501 and $46,000 get a percentage of the maximum, scaled by income. The county assessor runs that scaling formula from Department of Revenue guidance, so you don't compute it yourself.
A disabled veteran with a 100% rating and a home assessed at $250,000 gets the first $225,000 fully exempt. Only the $25,000 above the cap is taxable. At 1.8%, that's a $450 bill instead of $4,500. Real money, every year.
Nebraska had roughly 51,000 homestead exemption parcels in the most recent published data, with about $1.5 billion in assessed value pulled off the tax rolls [4]. That works out to tens of millions of dollars in tax savings for qualifying Nebraskans each year.
When is the Nebraska homestead exemption filing deadline?
The deadline is June 30 every year [1]. That's the date your completed application has to reach your county assessor. Most counties do not treat it as postmark-eligible. The application has to be in the assessor's office by the close of business on June 30.
If June 30 lands on a weekend or state holiday, the deadline moves to the next business day. Confirm this with your county assessor when the calendar is tight.
You apply for the current tax year. An application filed by June 30, 2025 affects your 2025 property tax bill. Miss June 30 and you cannot get the exemption for that year. There is no late-file provision in the statute [2].
Good news on renewals. In many counties you don't have to file a full new application every year. The Department of Revenue uses a "continuing" system where certain approved applicants with no change in income or status get mailed a re-qualification form instead. But you still have to answer that notice, and you must refile if your income, disability status, or household composition changes. When in doubt, file a fresh application rather than assume your old approval rolls forward.
First-timers should file well before June 30. Assessors in Douglas, Lancaster, and Sarpy counties report backlogs in late June, and an incomplete application kicked back to you for corrections can blow past the deadline [5].
How do you apply for the Nebraska homestead exemption?
The form is Form 458, published by the Nebraska Department of Revenue [1]. Download it at revenue.nebraska.gov or grab a copy at your county assessor's office. You file with the county assessor, not with the state.
Gather this before you sit down to fill it out:
- Proof of age: a copy of your birth certificate, driver's license, or passport.
- Proof of ownership: your property tax statement or deed. If the property sits in a trust, bring trust documentation showing your beneficial interest and right to occupy.
- Proof of income: your most recent federal income tax return (Form 1040) plus statements for any income not on the return, such as Social Security award letters, pension statements, or rental income records.
- Disabled veterans: your VA disability rating letter showing the specific percentage and whether the disability is service-connected. The letter must be current.
- Disabled persons: proof of total and permanent disability. A Social Security disability award letter or a physician's statement on Nebraska Form 458B works [1].
The county assessor reviews the application and tells you the result, usually by late summer. Approved, and the county adjusts your tax statement. Denied, and you have the right to appeal to the county board of equalization.
Some counties take online filing or let you mail it in. Call your county assessor before you assume, because procedures vary a lot between a county like Douglas (Omaha) with a big online portal and a small rural county that still prefers paper.
One more thing. If your primary residence sits on land you don't own, like a mobile home on a rented lot, you may still qualify for an exemption on the structure. Check with your assessor, because mobile homes assessed as personal property are handled differently than those assessed as real property.
What documents do you need to prove disability for the Nebraska homestead exemption?
This is where applications stall or get denied. Nebraska has specific documentation rules for each disability category.
For a totally disabled applicant who is not a veteran, the state accepts three types of proof [1]:
1. A Social Security Administration award letter confirming total disability. This is the cleanest option. The letter must state you receive disability benefits due to total disability. 2. A statement from a licensed physician on Nebraska Form 458B, certifying a total disability that is permanent and prevents substantial gainful employment. 3. Railroad Retirement Board disability determinations.
Disabled veterans need the VA rating decision or the VA award letter stating the service-connected disability rating. The assessor looks for either "100 percent service-connected" or a rating below 100% combined with a TDIU determination. If your letter is old or unclear, contact your VA regional office and ask for a benefits verification letter, which comes faster than pulling your original rating decision.
One thing people miss. If you're a surviving spouse claiming the veteran's exemption after your spouse's death, you need the veteran's death certificate on top of the VA documentation.
Make copies of everything. County offices lose documents more often than anyone admits, and you'll want your originals for future re-qualification filings.
Can you appeal if your homestead exemption application is denied?
Yes. If your county assessor denies your application or cuts your claimed exemption, you can appeal to the county board of equalization (BOE) [2]. The appeal deadline is generally 30 days from the date on the denial notice. Read the notice carefully because it states the exact deadline.
The BOE hearing is informal. You present your documentation, explain why you qualify, and the board decides. If the BOE rules against you too, your next step is the Nebraska Tax Equalization and Review Commission (TERC), the statewide body for property tax appeals [6].
Denials usually come from a handful of causes: income calculated wrong (sometimes the assessor counts income you legitimately should not have included), outdated disability documentation, a property that straddles the line between primary residence and rental, or a plain clerical error on the form.
Before you file a formal appeal, call the county assessor and ask exactly why the application was denied. A lot of denials are correctable with one more document, and the assessor can often reconsider without a hearing if you bring the right paperwork before the filing deadline passes.
If your assessment itself is too high on top of an exemption problem, that's a separate track. The homestead exemption pa article shows how some states fold the two processes together, but Nebraska keeps them distinct.
How does the Nebraska homestead exemption interact with your property assessment?
The exemption reduces the taxable value of your home, not the assessed value. Nebraska county assessors have to assess residential property at actual value, which is market value [7]. The homestead exemption then removes some or all of that assessed value from the tax rolls.
So the exemption does nothing to protect you from an inflated assessment. If your home is over-assessed, your taxable value after the exemption can still run higher than it should. The fix for that is separate: a valuation protest filed by June 30 of the assessment year, which in Nebraska is typically the same June 30 protest deadline [7].
Here's why this matters in practice. Say your home should be worth $180,000 but is assessed at $220,000, and you have a full exemption. Your tax bill is zero either way, so the over-assessment doesn't bite right now. But if your income rises next year and you drop to a partial tier, that inflated base value costs you real dollars. Fixing a bad assessment while you have full exemption protection is the smart time to do it, because you have nothing to lose from filing the protest.
Want to challenge an over-assessment yourself without hiring a contingency firm? The TaxFightBack DIY Appeal Kit walks you through building a comps-based evidence package for exactly that protest.
Assessment and exemption run out of the same county assessor's office, but they move on parallel tracks with separate forms and separate appeal rights.
Does Nebraska have a homestead exemption for surviving spouses?
Yes, with conditions. The surviving spouse of a person who was receiving a homestead exemption can keep it as long as the surviving spouse [1]:
- Has not remarried.
- Keeps occupying the property as their primary residence.
- Meets the age or disability requirements, or was married to a qualifying disabled veteran.
For surviving spouses of disabled veterans, the exemption continues at the same level the veteran received, up to 100%, no matter the spouse's income. That's a meaningful benefit, because it covers a surviving spouse who may have little income after the veteran's death.
For surviving spouses of elderly applicants, the spouse has to meet the income tests on their own in the year they file.
Sell the home and buy a new primary residence, and the exemption does not follow you. You reapply for the new property.
Florida handles this through portability rules; see the florida homestead exemption article for how that works. Nebraska has no portability, but the continuing surviving-spouse protection for veteran households is broader than what most states offer.
What if you move or sell your home mid-year?
The Nebraska homestead exemption applies to the property for the calendar year in which it was granted. Sell that home after receiving an exemption for the year, and the exemption does not travel to your new home automatically.
You file a new application at your new primary residence by the following June 30 to get the exemption for the next tax year. Move in the second half of the year and there is no partial-year exemption for the new property.
The seller does not repay the exemption to the buyer. The exemption simply ends with the sale, and the new owner pays their own property taxes with no continuation of yours.
Become ineligible mid-year (your disability status changes, or you stop living there as your primary residence) and you have to notify your county assessor. Failing to report a change you know about can force repayment of improperly claimed exemptions plus interest [2].
How does Nebraska's homestead exemption compare to neighboring states?
Nebraska's program is among the stronger ones in the region, mostly because it can zero out the entire tax bill for qualifying veterans and lower-income elderly residents instead of applying a flat dollar deduction.
| State | Max Benefit | Income Limit | Who Qualifies |
|---|---|---|---|
| Nebraska | 100% of value (up to cap) | $56,000 (elderly) | 65+, disabled, disabled veterans |
| Iowa | Up to $3,250 off taxable value | None for base credit | All homeowners (military track higher) |
| Kansas | Variable credit | ~$37,750 | 55+, disabled, veterans |
| Missouri | Tax freeze or credit | ~$30,000 | 65+, disabled |
| South Dakota | Property tax freeze | ~$50,000 | 70+, disabled |
| Colorado | 50% reduction (expanded 2023) | None (post-2023 law) | 65+ or disabled veterans |
Sources: Iowa Department of Revenue [8], Nebraska DOR [1].
The table shows Nebraska's potential for a full 100% exemption for veterans and lower-income elderly applicants is genuinely rare. Iowa and Kansas offer relief that matters, but not at the same ceiling. Colorado's 2023 expansion (HB23-1311) widened eligibility but doesn't reach 100% for most applicants.
The one downside next to some programs is the assessed-value cap. Own a high-value home and you get partial relief at best. A veteran in Omaha with a $500,000 home gets the same capped exemption as a veteran with a $225,000 home; they just pay taxes on the excess above the cap.
For more state-by-state context, see the georgia homestead exemption article, which covers a model where exemptions layer rather than scale by income.
Where do you file and who do you contact in your Nebraska county?
You always file with your county assessor, not with the state. Nebraska has 93 counties, each with its own assessor's office. The Nebraska Association of County Officials keeps a directory of county assessors at nacone.org [9], and the Nebraska Department of Revenue links to each county assessor from its website.
The three largest counties by population:
- Douglas County (Omaha): Douglas County Assessor / Register of Deeds, 1819 Farnam St, Omaha. Online applications and forms through their portal [5].
- Lancaster County (Lincoln): Lancaster County Assessor, 555 S 10th St, Lincoln.
- Sarpy County (Papillion): Sarpy County Assessor, 1102 E 1st St, Papillion.
For smaller counties, phone the assessor before you drive in. Many rural Nebraska assessors keep limited hours, and some moved to appointment-only intake. The June 30 deadline doesn't bend for a closed office, so plan to file at least two weeks early.
The Nebraska Department of Revenue's Property Assessment Division page at revenue.nebraska.gov has the current Form 458, instructions, and the income limit tables for the current year [1]. That page also has the Form 458B physician statement and a county assessor guide that explains how income gets calculated, useful reading if you're unsure whether a specific income source counts against your limit.
Live in another state and wondering whether a similar program exists near you? The homestead exemption ohio and does texas offer property tax relief for seniors articles cover two of the bigger programs for comparison.
Frequently asked questions
What is the income limit for the Nebraska homestead exemption in 2025?
For the 2025 application year, the thresholds are expected to track 2024 levels: up to $35,500 for the maximum benefit, $35,501 to $46,000 for a scaled benefit, and $46,001 to $56,000 for a 20% reduction. Above $56,000, elderly and disabled applicants do not qualify. Confirm the current thresholds at revenue.nebraska.gov because the legislature can adjust them annually. Disabled veterans with a 100% rating have no income limit.
How do I apply for the Nebraska homestead exemption for the first time?
Download Form 458 from the Nebraska Department of Revenue at revenue.nebraska.gov, complete it with your income documentation, proof of age or disability, and proof of ownership, then file it in person or by mail with your county assessor by June 30. Do not file with the state. Your county assessor reviews the application and notifies you of approval or denial, usually before your fall tax statement goes out.
Does the Nebraska homestead exemption renew automatically each year?
Not exactly. Many counties send re-qualification forms to previously approved applicants instead of requiring a full new application. But you must respond to the re-qualification notice, and you must refile if your income, disability status, or property changes. When in doubt, file a fresh Form 458 rather than assuming your old approval carries forward. Missing the June 30 deadline by assuming automatic renewal is a common and costly mistake.
Can a disabled veteran with a rating below 100% qualify for the Nebraska homestead exemption?
Yes, if the VA has issued a total disability individual unemployability (TDIU) determination. That means the VA considers you unable to hold substantially gainful employment due to service-connected disabilities, even with a combined rating below 100%. Bring the VA award letter that specifically states the TDIU designation to your county assessor. A rating letter showing only a percentage below 100% without TDIU language is generally not enough for the veteran full-exemption category.
What happens to the homestead exemption when the qualifying homeowner dies?
The surviving spouse can continue the exemption as long as they have not remarried, keep occupying the property as their primary residence, and independently meet the age or disability requirements. For surviving spouses of qualifying disabled veterans, the exemption continues at the same level regardless of the spouse's income. The surviving spouse should notify the county assessor promptly and file updated documentation confirming continued eligibility.
Is Social Security income counted toward the Nebraska homestead exemption income limit?
Yes. Nebraska's definition of household income includes Social Security benefits even though they may be partially excluded from federal adjusted gross income. You add back the excluded Social Security portion when calculating household income for exemption purposes. This trips up many applicants who look at their federal AGI, think they qualify, then get denied because their full Social Security benefit pushes them over. Read the Form 458 instructions carefully here.
Can I get the Nebraska homestead exemption on a mobile home?
It depends on how your county classifies the mobile home. Mobile homes assessed as real property (permanently affixed to land) qualify for the exemption the same as a traditional home. Mobile homes assessed as personal property on a rented lot may qualify under a separate provision, but confirm with your county assessor because the filing process differs. The land itself is not exempt if you rent it rather than own it.
What is the maximum home value the Nebraska homestead exemption covers?
For 2024, the exemption applies to the first $225,000 of assessed value. If your home is assessed above that, only the portion up to $225,000 gets the exemption benefit; you pay regular property taxes on the value above the cap. The Nebraska Department of Revenue sets this cap and the legislature can adjust it. The cap applies to all exemption categories, including disabled veterans.
Can I still appeal my property assessment if I have a homestead exemption?
Yes, and the two processes are completely separate. The exemption reduces your taxable value; a valuation protest challenges whether the county's assessed value matches your home's actual market value. In Nebraska you typically file a valuation protest by June 30 with your county board of equalization. If you have a full exemption now but believe your assessment is inflated, fixing it while you're fully exempt is smart because your income situation could change next year.
Is there a Nebraska homestead exemption for people under 65 without a disability?
No. The Nebraska homestead exemption has no general homeowner category. You must be 65 or older, have a qualifying total and permanent disability, or be a qualifying disabled veteran. Nebraska does not offer a base exemption for all homeowners the way some other states do. If you don't meet one of the three categories, you won't qualify regardless of how long you've owned the property or how modest your income is.
How long does it take to get a decision on my Nebraska homestead exemption application?
County assessors typically process applications and issue decisions between July and September, before annual property tax statements go out. File in early June and expect a decision by August or September. If your application is incomplete, the assessor's office should contact you, but don't count on it; call them in mid-July if you haven't heard anything. Approval shows up as a reduced valuation on your fall tax statement.
Does the Nebraska homestead exemption apply to property taxes for both county and city levies?
Yes. The exemption reduces the taxable value used by every taxing entity that levies against your property, including county, city, school district, and special districts. Because Nebraska property tax bills consolidate multiple levies, a cut in taxable value saves you proportionally across all of them. The state reimburses each taxing entity for its share of the revenue lost to homestead exemptions, so local governments are not directly harmed.
What proof do I need if my disability documentation is from a railroad or federal agency rather than the VA or SSA?
Railroad Retirement Board disability determinations are explicitly accepted under Nebraska's homestead exemption rules. For other federal agency determinations, the county assessor has discretion to accept documentation showing total and permanent disability that prevents substantial gainful employment. When in doubt, ask the assessor in advance what they'll accept, and bring the Form 458B physician certification as a backup in case the federal letter alone falls short.
Sources
- Nebraska Department of Revenue, Homestead Exemption: Nebraska homestead exemption program details, Form 458, income thresholds, value cap of $225,000, June 30 filing deadline, and documentation requirements
- Nebraska Legislature, Revised Statutes sections 77-3501 through 77-3527: Statutory authority for the Nebraska homestead exemption program, eligibility rules, and appeal rights
- Lincoln Institute of Land Policy, 50-State Property Tax Comparison Study 2023: Nebraska effective property tax rates, used to illustrate savings calculations
- Nebraska Department of Revenue, Property Assessment Division Annual Report: Approximately 51,000 homestead exemption parcels statewide and roughly $1.5 billion in exempt assessed value
- Douglas County Assessor / Register of Deeds, Douglas County Nebraska: Douglas County assessor office location and online application availability for homestead exemption
- Nebraska Tax Equalization and Review Commission (TERC): TERC is the statewide appellate body for property tax disputes following county board of equalization decisions
- Nebraska Department of Revenue, Property Assessment Division, Assessment Standards: Nebraska county assessors are required to assess residential property at actual (market) value
- Iowa Department of Revenue, Property Tax Credits and Exemptions: Iowa homestead credit maximum of $3,250 off taxable value for comparison table
- Nebraska Association of County Officials, County Assessor Directory: Directory of all 93 Nebraska county assessors for filing homestead exemption applications