Nebraska · Property tax exemptions for seniors · Updated Oct 2026
Nebraska property tax exemptions for seniors (2026)
Every statewide property tax break for older homeowners in Nebraska that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.
Short answer
The main property tax break for seniors in Nebraska is the 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.
- Worth
- Exempts a percentage
- Age
- 65 or older
- Income limit
- 2026 applications : full exemption up to $37,000.99 single or $43,400.99 married/closely…
- Deadline
- After February 1 and on or before June 30 each year.
Property tax breaks for seniors in Nebraska
SeniorsHomestead 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.
- Deadline
- 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.
- Renewal
- Every year (Form 458 and Schedule I).
- Law
- Neb. Rev. Stat. 77-3501.01, 77-3505.02, 77-3507, 77-3510, 77-3512
Source: official page
How to apply, step by step
- 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.
Form: Form 458, Nebraska Homestead Exemption Application (2026)
Deadline: 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.
Renewal: Every year (Form 458 and Schedule I).
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 seniors: you own and live in the home, age 65. Change any answer to your own.
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 seniors property tax breaks in Nebraska
Who qualifies for property tax breaks for seniors in Nebraska?
Homestead Exemption - Category 1 (persons 65 or older): 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.
Is there an income limit for seniors' property tax breaks in Nebraska?
Homestead Exemption - Category 1 (persons 65 or older): 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.
When is the deadline for seniors to apply in Nebraska?
Homestead Exemption - Category 1 (persons 65 or older): 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.
Do seniors have to reapply every year in Nebraska?
Homestead Exemption - Category 1 (persons 65 or older): Every year (Form 458 and Schedule I).
Where do seniors 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 - Category 1 (persons 65 or older): File Form 458 (Nebraska Homestead Exemption Application) and Form 458 Schedule I (Income Statement) with your county assessor.
SourcesLast checked: Oct 2026.