Travis Bunn
Founder, AppealDesk · Published March 3, 2026 · Updated August 19, 2026
An exemption lowers your bill only after the assessed value is set. If that value is wrong in the first place, you are paying too much. Nobody checks it unless you do.
Free to check. No account needed.
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.
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.
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.
The value your relief programs subtract from, pulled free in seconds. No account needed.
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.
Enter your address to pull your county record free. If it looks too high, your $49 packet gives you everything to challenge it.