NE · No general homestead exemption
Nebraska homestead exemption
Nebraska has no homestead exemption for all homeowners; it is limited to owners 65+, certain disabled owners and disabled veterans.
- Main exemption
- No general exemption
- Filing deadline
- June 30
- Own and live there by
- January 1
- Renewal
- Must reapply
- Where to file
- County assessor
Nebraska has no homestead exemption for all homeowners; it is limited to owners 65+, certain disabled owners and disabled veterans. For 2026, a single owner 65+ with 2025 income up to $37,000 gets 100% relief, phasing down to zero at $54,301, up to a cap tied to the county's average home value. Apply on Form 458 with your county assessor between February 2 and June 30.
Last verified · Sources
How much the Nebraska exemption is worth
Nebraska has no general homestead exemption for all homeowners. The relief that does exist is described below.
Who qualifies
- Category 1: owners 65 or older before January 1, 2026, within the household income limits.
- Categories 2, 3 and 6: wartime veterans totally disabled by a non-service-connected cause, and owners with qualifying permanent physical or developmental disabilities, within income limits.
- Categories 4V, 4S, 5 and 7: 100% service-connected disabled veterans, qualifying surviving spouses and veterans whose homes were contributed to by the VA, with no income limit.
- You must own and occupy the home as your residence.
Deadline and renewal
File Form 458 and any required documents with your county assessor after February 1 and on or before June 30, 2026. Most categories must file every year.
Owners 65+, disabled owners and most other categories must file Form 458 and the Schedule I income statement every year. 100% disabled veterans (4V) and qualifying surviving spouses (4S) file Form 458 only with their first application or after a late filing.
Form: Nebraska Homestead Exemption Application (Form 458) · open the official form
Extra breaks for seniors, veterans and disabled owners
| Who | Program | Amount | Details |
|---|---|---|---|
| Seniors | Homestead exemption for owners 65+ | 100% of value | For 2026, single owners with 2025 household income up to $37,000.99 (married up to $43,400.99) get 100% relief, falling by 10% steps to zero at $54,301 single or $64,501 married. The exempt amount is capped at the county's average residential value. Source |
| Veterans | 100% service-connected disabled veterans (Category 4V) | Not in our data | Veterans drawing VA compensation for a 100% service-connected permanent disability, or with an Individual Unemployability rating, certified by January 1 qualify without an annual income statement. A VA certification is required with the first application. Source |
| Disabled owners | Homestead exemption for disabled owners and disabled veterans | 100% of value | Qualified disabled owners and non-service-connected disabled veterans get 100% relief with 2026 single income up to $41,600.99 (married $47,700.99), phasing out at $59,001 single or $68,701 married. Their exempt amount is capped at 120% of the county's average residential value. Source |
| Surviving spouses | Surviving spouses of qualified veterans (Category 4S) | Not in our data | Unremarried surviving spouses, or spouses who remarried after age 57, who draw VA compensation because of a 4V veteran's death, a service-connected death or a death on active duty qualify. No annual income statement is required. Source |
Law: Neb. Rev. Stat. §§77-3510 to 77-3514
Nebraska county guides
County guides for Nebraska are not published yet. File with: County assessor.
Frequently asked questions
Who can get the Nebraska homestead exemption?
Owners 65+, certain disabled owners and disabled veterans who meet the income limits, plus 100% disabled veterans and qualifying surviving spouses with no income limit.
When do I file?
Between February 2 and June 30 each year, on Form 458 with your county assessor.
Do I have to reapply every year?
Most categories do. 100% service-connected disabled veterans and qualifying surviving spouses file only with their first application.
Sources
- Nebraska Homestead Exemption · Nebraska Department of Revenue
- 2026 Household Income Table · Nebraska Department of Revenue
- 2026 Homestead Category Requirement Table · Nebraska Department of Revenue
- Form 458, 2026 Nebraska Homestead Exemption Application · Nebraska Department of Revenue
- 2026 Average Residential Value by County · Nebraska Department of Revenue
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