Nebraska · Property tax exemptions for people with disabilities · Updated Oct 2026
Nebraska property tax exemptions for people with disabilities (2026)
Every statewide property tax break in Nebraska that our guide lists for homeowners with a disability, including senior breaks that also cover people with disabilities. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for people with disabilities in Nebraska is the 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.
- Worth
- See the rules
- Income limit
- 2026 applications : full exemption up to $41,600.99 single or $47,700.99 married/closely…
- Deadline
- After February 1 and on or before June 30 each year.
Property tax breaks for people with disabilities in Nebraska
DisabilityHomestead 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).
- Deadline
- After February 1 and on or before June 30 each year (same late-filing exceptions as Category 1).
- Renewal
- Every year.
- Law
- Neb. Rev. Stat. 77-3508, 77-3501.01, 77-3505.02
Source: official page
How to apply, step by step
- 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).
Form: Form 458B, Certification of Disability for Homestead Exemption
Deadline: After February 1 and on or before June 30 each year (same late-filing exceptions as Category 1).
Renewal: Every year.
Savings estimate for Nebraska
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for Nebraska
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for people with disabilities: you own and live in the home and have a permanent disability. Change any answer.
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 people with disabilities property tax breaks in Nebraska
Who qualifies for property tax breaks for people with disabilities in Nebraska?
Homestead Exemption - Categories 2, 3 and 6 (non-service-connected disabled veterans, persons with physical or developmental disabilities): 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.
Is there an income limit for people with disabilities' property tax breaks in Nebraska?
Homestead Exemption - Categories 2, 3 and 6 (non-service-connected disabled veterans, persons with physical or developmental disabilities): 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.
When is the deadline for people with disabilities to apply in Nebraska?
Homestead Exemption - Categories 2, 3 and 6 (non-service-connected disabled veterans, persons with physical or developmental disabilities): After February 1 and on or before June 30 each year (same late-filing exceptions as Category 1).
Do people with disabilities have to reapply every year in Nebraska?
Homestead Exemption - Categories 2, 3 and 6 (non-service-connected disabled veterans, persons with physical or developmental disabilities): Every year.
Where do people with disabilities apply for property tax breaks 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. For the Homestead Exemption - Categories 2, 3 and 6 (non-service-connected disabled veterans, persons with physical or developmental disabilities): File Form 458 and Schedule I with the county assessor every year.
SourcesLast checked: Oct 2026.