The Nebraska Homestead Exemption program is a property tax relief program for qualified individuals who own a home in Nebraska.
Homestead Exemption Categories
- Persons over age 65
- Veterans totally disabled by a nonservice-connected accident or illness
- Qualified disabled individuals
- Qualified totally disabled veterans and their widow(er)s; unremarried widow(er)s of a servicemember who died on active duty
- Veterans whose home was substantially contributed to by the Department of Veterans Affairs and their widow(er)s
- Individuals who have a developmental disability
There are income limits and homestead value requirements for categories 1, 2, 3, and 6. The income limits are on a sliding scale. There are no income limits and homestead value requirements for categories 4 and 5. The State of Nebraska reimburses counties and other governmental subdivisions for the reduction in tax revenue as a result of approved homestead exemptions.
All homestead exemption applications must be filed annually between February 2nd and June 30.
Homestead exemption application forms are available February 2, 2021 Form 458 and NE Schedule I. Previous filers should expect a pre-filled form mailed from the Sarpy County Assessor's office the first part of February.
- Completed applications may be mailed, faxed, emailed to the Homestead Exemption, secure drop box located outside the east entrance of the 1102 Building, and of course dropped off at our office. Please call our office if you have any questions.
- For additional information to include income requirements on exemptions please review the Nebraska Homestead Exemption Information Guide (PDF) (pdf format, must have acrobat reader to view). Or visit the State of Nebraska Property Assessment and Taxation Site.