Property Tax Exemptions You're Probably Not Claiming in Nebraska

Nebraska's homestead exemption isn't one program with one set of rules. It's seven separate categories filed on the same form, and which one applies to you determines whether your income and your home's value even matter. Whichever category fits, there's one rule that applies to all of them: you file again every single year, with no exceptions.

The categories that check your income

Homeowners 65 or older, along with certain disabled and developmentally disabled residents, qualify under categories that are income-tested on a sliding scale. For 2025 income, full relief requires roughly $37,000 or less for a single filer, or $43,400 or less if married; above those thresholds, the exemption phases down gradually rather than cutting off all at once. These categories also carry a home value cap, set annually by the Department of Revenue, so a home valued well above the local median may not qualify even if your income does. You have to own and occupy the home continuously from January 1 through August 15 of the exemption year, a longer continuous-occupancy window than a simple single-date test.

The categories that don't check either

Veterans certified with a 100% permanent service-connected disability, paraplegic or multiple-amputee veterans whose home was substantially provided through VA assistance, and qualifying surviving spouses face neither the income test nor the value cap that apply to the categories above. A full exemption here doesn't depend on how much you earn or what your home is worth. Surviving spouse eligibility has one specific wrinkle worth knowing: you don't lose it by remarrying, as long as that remarriage happens after age 57 following the veteran's service-connected death.

The rule that applies no matter which category you're in

Every homestead exemption category in Nebraska, including the no-limit veteran categories, requires a fresh application every year. File Form 458 with your county assessor between February 2 and June 30; miss that window and you forfeit the exemption for the entire tax year, with no partial credit. This is worth calling out specifically because some states let a veteran's exemption continue automatically once granted. Nebraska doesn't. If you're denied, you have 30 days to appeal to your county Board of Equalization.

What to actually check

Figure out which of the seven categories actually fits your situation before assuming you don't qualify; a lot of people assume the income test applies to everyone, when veteran and qualifying surviving-spouse categories skip it entirely. Mark your calendar for the February 2 through June 30 filing window every single year, regardless of which category you're in. And if you're denied, remember you have a real, time-limited path to appeal.