Nebraska Homestead Exemption: Restricted to Seniors, Disabled, and Veterans, Not Universal

Updated August 2026

Nebraska does not have a homestead exemption available to every homeowner. A proposal for a universal $100,000 exemption (LB152) was introduced in 2025 but never passed, it is not current law. Nebraska's real exemption is restricted by age, disability, or veteran status.

If you don't fall into one of Nebraska's specific eligibility categories, age 65+, a qualifying disability, or veteran/surviving-spouse status, you do not qualify for a Nebraska homestead exemption at all. Several categories also carry income limits.

Nebraska's Property Tax Relief Programs

Homestead Exemption, Age 65+ (Category 1)

What it does: 100% exemption for 2026 if income is under roughly $37,000 (single) / $43,400 (married), sliding down to a partial exemption up to about $54,300 (single) / $63,100 (married). Capped at the taxable value up to $40,000 or 100% of county average, whichever is greater.

Who qualifies: Age 65+, income-limited per above, and the home’s total assessed value must not exceed $95,000 or 200% of county average, whichever is greater.

Deadline and form: February 1 - June 30 (Form 458). Citation: Neb. Rev. Stat. §§ 77-3501 to 77-3529.

Disability, Veteran, and Surviving Spouse Categories

What it does: Similar exemption structure to the senior category for qualifying disability (Categories 2-3, income-limited); 100% service-connected disabled veterans and qualifying surviving spouses (Categories 4V, 4S, 5, 7) qualify with no income or value limit.

Who qualifies: Varies by category, disability, veteran, or surviving spouse status.

Deadline and form: February 1 - June 30 (Form 458, plus Form 458B for disability certification). Citation: Neb. Rev. Stat. §§ 77-3501 to 77-3529.

An exemption or credit lowers your bill only after the assessed value is set. If that value is too high to begin with, you are overpaying on everything above it regardless of which relief programs you claim. Nobody checks the underlying value unless you do.

See what your county has your home on record at

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How to Apply

Contact your county assessor's (or, where noted above, your state revenue department's) office for the current application form
Gather proof of ownership, occupancy, and, for income-tested programs, your prior-year income documentation
File before the deadline listed above, most jurisdictions do not accept late applications for that tax year
Confirm the relief shows up on your next assessment notice or tax bill

The Bottom Line

If a source tells you Nebraska now has a universal $100,000 homestead exemption for every homeowner, that's describing LB152, a bill that died in committee in 2025 and was never enacted. Nebraska's real exemption remains restricted to seniors, the disabled, and veterans, with income limits for most categories.

Note: Program names, dollar figures, and income limits above are current as of August 2026 and are set or adjusted by the state legislature or department of revenue, not by AppealDesk. Some figures adjust annually, confirm the current-year number with your county or state before applying. AppealDesk helps homeowners identify available relief programs and appeal overassessments.

Most homeowners stack these programs on top of whatever value the assessor assigned and never question the value itself. It came from a mass-appraisal model, not an individual review of your home. It is worth checking once.

Check the value under your exemption

Enter your address to pull your county record free. If it looks too high, your $49 packet gives you everything to challenge it.