Nebraska · Property tax exemptions for surviving spouses · Updated Oct 2026
Nebraska property tax exemptions for surviving spouses (2026)
Every statewide property tax break in Nebraska that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in Nebraska is the Homestead Exemption - Category 4S (surviving spouses of qualified veterans). 100% of your home's taxable value is exempt.
- Worth
- Full exemption
- Income limit
- None listed in our sources
- Deadline
- After February 1 and on or before June 30 of the first year.
Property tax breaks for surviving spouses in Nebraska
Surviving spousesHomestead 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).
- Deadline
- 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.
- Law
- Neb. Rev. Stat. 77-3506(2)(b)-(f), (3), (4); 77-3512(1)(e)
Source: official page
How to apply, step by step
- File Form 458 with the county assessor plus VA certification (and death certificate if needed).
Form: Form 458, Nebraska Homestead Exemption Application (2026)
Deadline: 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.
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
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Document checklist for Nebraska
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Questions about surviving spouses property tax breaks in Nebraska
Who qualifies for property tax breaks for surviving spouses in Nebraska?
Homestead Exemption - Category 4S (surviving spouses of qualified veterans): 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.
Is there an income limit for surviving spouses' property tax breaks in Nebraska?
Our sources list no income limit for any of these breaks.
When is the deadline for surviving spouses to apply in Nebraska?
Homestead Exemption - Category 4S (surviving spouses of qualified veterans): 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)).
Do surviving spouses have to reapply every year in Nebraska?
Homestead Exemption - Category 4S (surviving spouses of qualified veterans): 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.
Where do surviving spouses 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 4S (surviving spouses of qualified veterans): File Form 458 with the county assessor plus VA certification (and death certificate if needed).
SourcesLast checked: Oct 2026.