Nebraska · Property tax exemptions · Updated Oct 2026
Nebraska property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in Nebraska: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
No general exemptionhomestead exemption
Yessenior break
Full exemption (100% rating)disabled veterans
See belowhomestead deadline
1.49%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Homestead Exemption - Category 4S (surviving spouses of qualified veterans)
Where to apply in Nebraska
The Nebraska Department of Revenue (Property Assessment Division) runs the homestead exemption and decides the income-based percentage; you file the application with your county assessor, who checks ownership, occupancy and home value.
Homestead Exemption - Category 1 (persons 65 or older)
Exempts a percentage (100% down to 10%, based on household income) of your home's taxable value, up to the 'exempt amount': the county's average assessed value of a single-family home or $40,000, whichever is greater. In Douglas County (Omaha) the 2026 maximum exempt amount is $302,282. The state pays that share of your tax to the county.
Who qualifies
You must be 65 or older before January 1 of the application year, own the home (deed, land contract, life estate or trust beneficiary) and live in it from January 1 through August 15. Home plus up to one acre. Your home's value must be below the county 'maximum value' (200% of the county average or $95,000, whichever is greater; Douglas County 2026: $604,564); the exemption shrinks 10% for every $2,500 over that and ends at $20,000 over.
Income limit
2026 applications (2025 household income): full exemption up to $37,000.99 single or $43,400.99 married/closely related; partial exemption up to $54,300.99 single or $64,500.99 married; none above that. Household income includes all Social Security.
How to apply
File Form 458 (Nebraska Homestead Exemption Application) and Form 458 Schedule I (Income Statement) with your county assessor. Prior-year applicants get a preprinted form in February. Bring your 2025 income records (tax return, Social Security statement, pensions, IRA withdrawals) and receipts for out-of-pocket medical costs if you want to deduct them.
After February 1 and on or before June 30 each year. The county board may extend to July 20 on written request (not two years in a row). A late filing up to June 30 of the next year is allowed if your spouse died that year or a medical condition kept you from filing (Form 458L). Neb. Rev. Stat. 77-3512.
Homestead Exemption - Categories 2, 3 and 6 (non-service-connected disabled veterans, persons with physical or developmental disabilities)
Exempts a percentage of your home's taxable value based on household income, up to 120% of the county average single-family home value or $50,000, whichever is greater. Douglas County 2026 maximum exempt amount: $362,739.
Who qualifies
Owner-occupants (January 1 - August 15) who are: a wartime veteran totally disabled by a non-service-connected accident or illness (Category 2); a person with a permanent physical disability who cannot walk without a mechanical aid, has lost both arms above the elbow, or has more than 75% permanent partial disability of both arms (Category 3); or a person with a developmental disability (Category 6). Social Security disability alone does not qualify. Home value must be below 225% of the county average or $110,000, whichever is greater (Douglas County 2026: $680,135).
Income limit
2026 applications (2025 income): full exemption up to $41,600.99 single or $47,700.99 married/closely related; partial up to $59,000.99 single or $68,700.99 married.
How to apply
File Form 458 and Schedule I with the county assessor every year. With your first application (and on request) add Form 458B, Certification of Disability, signed by a physician, PA or APRN (Category 3), by Nebraska DHHS (Category 6), or Form 458B or a VA certification (Category 2; also in years ending in 0 or 5).
Homestead Exemption - Categories 4V, 5 and 7 (veterans with 100% service-connected disability)
100% of your home's taxable value is exempt. There is no income limit and no home-value limit.
Who qualifies
Honorably discharged veterans who own and live in the home January 1 - August 15 and receive VA compensation for a 100% permanent service-connected disability or a 100% individual unemployability (IU) rating (Category 4V), a 100% temporary service-connected disability (Category 7), or paraplegic/multiple-amputee veterans whose home was substantially paid for by the VA (Category 5). The rating must be effective on or before January 1.
How to apply
File Form 458 with the county assessor plus a VA certification letter of your disability rating. No Schedule I needed.
After February 1 and on or before June 30 in a year you must file. If your VA certification arrives after June 30, you may file late with proof of the date you received it (Neb. Rev. Stat. 77-3512(1)(d), added in 2026).
Renewal
Category 4V: since LB 803 (2026, operative July 18, 2026) you file only once; no new application is needed in later years unless your status changes or you filed late the year before. (The February 2026 DOR guide and Form 458 still describe the older rule of refiling in years ending in 0 or 5.) Categories 5 and 7: every year, with a VA certification.
Law
Neb. Rev. Stat. 77-3506, 77-3512, 77-3526 to 77-3528
Homestead Exemption - Category 4S (surviving spouses of qualified veterans)
100% of your home's taxable value is exempt. No income or home-value limit.
Who qualifies
Unremarried surviving spouse (or one who remarried at 57 or older) of a veteran who died of a service-connected disability, a servicemember whose death on active duty was service-connected or happened during wartime, or a veteran paid for a 100% permanent service-connected disability (or 100% IU). Spouses of veterans with a 100% temporary rating also qualify but must refile every year. You must own and live in the home January 1 - August 15. Remarrying before 57 ends it; tell the assessor within 30 days.
How to apply
File Form 458 with the county assessor plus VA certification (and death certificate if needed).
After February 1 and on or before June 30 of the first year. Late filing is allowed if the VA certification arrived after June 30 (77-3512(1)(d)).
Renewal
Since LB 803 (2026, operative July 18, 2026), Neb. Rev. Stat. 77-3506(3) and 77-3512(1)(e) say you file only once; no new application in later years. File again if your status changes or if you filed late the year before. (The Feb. 2026 DOR guide and Form 458 still say to refile in years ending in 0 or 5; that reflects the older law.) Spouses of 100% temporarily disabled veterans must file every year.
School District Property Tax Relief Credit and Real Property Tax Credit
Automatic credits shown on your tax statement. The school credit (LB 34, 2024) cuts school district taxes by roughly 30% at its start and grows at least 3% a year ($809.5 million statewide for 2026). The Real Property Tax Credit for 2026 is $118.87 per $100,000 of taxable value (non-farm property).
Who qualifies
All owners of real property in Nebraska; no age or income limit.
How to apply
Nothing to file; the county treasurer applies both credits to your statement. (The separate community college tax credit is still claimed on your Nebraska income tax return.)
Deadline
None (automatic).
Renewal
Automatic every year.
Law
Neb. Rev. Stat. 77-7301 to 77-7305 (School District Property Tax Relief Act); Property Tax Credit Act, 77-4209 et seq.
Partly. If you filed on time and buy a new home in Nebraska before August 15, file Form 458T (Application for Transfer) with the assessor in the new county by August 15 to move that year's exemption (Homestead Exemption Information Guide, Feb. 2026).
Is there a cap on value increases?
No cap on how fast a home's assessed value can rise. LB 34 (2024) limits growth in local governments' property tax requests instead (DOR news release, Sept. 6, 2024).
Good to know in Nebraska
When the homestead exemption is granted, the state pays the exempt share of your tax directly to the county treasurer.
If your value notice would push you over the county maximum value, you must protest the valuation by June 30; a homestead appeal cannot change the value.
The Department of Revenue can review your reported income for three years after the application year and send a corrected tax bill.
Savings estimate for Nebraska
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Nebraska
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Nebraska
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Nebraska
Is there a homestead exemption in Nebraska?
Our research found no general homestead exemption that every Nebraska homeowner can claim. Nebraska does have the breaks listed on this page, for example for seniors, veterans or people with disabilities.
Are there property tax breaks for seniors in Nebraska?
Homestead Exemption - Category 1 (persons 65 or older): Exempts a percentage (100% down to 10%, based on household income) of your home's taxable value, up to the 'exempt amount': the county's average assessed value of a single-family home or $40,000, whichever is greater. In Douglas County (Omaha) the 2026 maximum exempt amount is $302,282. The state pays that share of your tax to the county.
Do disabled veterans get a property tax exemption in Nebraska?
Homestead Exemption - Categories 4V, 5 and 7 (veterans with 100% service-connected disability): 100% of your home's taxable value is exempt. There is no income limit and no home-value limit.
Can I move my exemption to a new home in Nebraska?
Partly. If you filed on time and buy a new home in Nebraska before August 15, file Form 458T (Application for Transfer) with the assessor in the new county by August 15 to move that year's exemption (Homestead Exemption Information Guide, Feb. 2026).
Is there a limit on how fast my home's taxable value can rise in Nebraska?
No cap on how fast a home's assessed value can rise. LB 34 (2024) limits growth in local governments' property tax requests instead (DOR news release, Sept. 6, 2024).
Where do I apply for property tax exemptions in Nebraska?
The Nebraska Department of Revenue (Property Assessment Division) runs the homestead exemption and decides the income-based percentage; you file the application with your county assessor, who checks ownership, occupancy and home value.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.