Nebraska Form 458, Categories 1 Through 7: A Sliding-Scale Senior Homestead With $37,000.99 Single / $43,400.99 Married Income Cutoffs for 100% Relief

Updated April 2026

Nebraska's senior property tax relief is structured around Form 458, the Homestead Exemption Application, which routes seniors and disabled persons into one of seven numbered categories. Category 1 is the senior path: age 65 or older as of January 1 of the application year. Eligibility is income-tested on a sliding scale, with 100% relief at single income below $37,000.99 and married income below $43,400.99; relief phases down as income rises through tiered brackets and reaches zero at the upper threshold. Schedule I (Income Statement) attaches to the Form 458 to document the income test. The category structure also routes 100%-service-connected veterans (Category 4V, no income test) and several other paths separately from Category 1.

Category 1: The Senior Path (Age 65+, Income-Tested)

For the 2025 application cycle (filed in 2025 for tax year 2025):

Age 65 or older as of January 1, 2025.
Owner of the property on January 1, used as primary residence.
Single income below $37,000.99 for 100% relief; married income below $43,400.99 for 100% relief.
Schedule I (Income Statement) must be attached unless filing under categories 4V, 4S, 5, or 7.

Above the 100%-relief cutoff, the exemption phases down. At the highest qualifying income tier, partial relief is around 10% of the maximum. Above the upper threshold (varies year to year, currently roughly $48K single / $56K married for any relief), the exemption is zero. Income includes wages, Social Security, pensions, interest, dividends, capital gains — broader than federal AGI in most years.

Mechanic: the exemption reduces the home's taxable value by either an income-tier-determined amount OR up to 200% of the average assessed value for residential property in the county, whichever is less. For Nebraska's lower-cost-of-living counties this often means substantial relief; in higher-cost counties the average-residential-value cap can limit the exemption's reach.

Is your Nebraska assessed value defensible?

The Form 458 exemption reduces your taxable value, but it operates against the assessed value as a baseline. If the underlying assessment is inflated, the exemption shields a larger absolute number than it should but you still pay tax on the inflated remainder.

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Category 4V: 100% Disabled Veterans, No Income Test

Veterans rated 100% service-connected permanent and total disability by the U.S. Department of Veterans Affairs apply under Category 4V, which has no income test. The exemption amount is more generous than Category 1 — full exemption from the home's assessed value at the highest tier, with no Schedule I required. Surviving spouses of qualifying 4V veterans use Category 4S, also without an income test.

Application: County Assessor by June 30

File Form 458 with your county assessor by June 30 of the year you're claiming. Required documentation includes proof of age (driver's license, birth certificate, or Medicare card), proof of ownership, and Schedule I income documentation if filing under Category 1, 2, or 3. Late filings are accepted under limited circumstances; do not assume late filing will work — calendar June 30 firmly.

Frequently Asked Questions

My Nebraska single-filer income is $40,000. Do I get any homestead exemption?

Partial relief, not 100%. The 2025 cutoff for full relief is $37,000.99 single. At $40,000 you fall into the sliding-scale band where relief is reduced based on how far above $37,000.99 you are. Check the current Form 458 sliding-scale table for your specific tier — the percentage drops in defined steps rather than continuously. You qualify for some relief; the dollar value depends on your income tier and the assessed value of your home relative to the county's average residential value cap.

I'm a 100% service-connected disabled Nebraska veteran with $90,000 income. Does income disqualify me?

No — Category 4V has no income test. The 100% service-connected permanent and total disability rating qualifies you regardless of income. Don't file under Category 1 (which has the senior income test); file under Category 4V with VA documentation of your 100% rating. Schedule I (income statement) is not required for 4V applications. The 4V exemption amount is also more generous than the Category 1 senior exemption — for many veterans this means a full exemption rather than a partial one.

Why is the Nebraska single-filer cutoff $37,000.99 and not just $37,000?

The .99 cents reflects how Nebraska's sliding-scale brackets are constructed in statute — the threshold is technically “less than $37,001” (so any income at $37,000.99 or below qualifies for 100% relief; $37,001.00 doesn't). The cutoff is adjusted annually for inflation. Round to $37,000 in casual reference; the .99 is for exact-edge cases where income lands within a dollar of the cutoff.