Homestead Exemption

The Nebraska Homestead Exemption program is a property tax relief program for qualified individuals who own a home in Nebraska.

Homestead Exemption Categories

  1. Persons over age 65
  2. Veterans totally disabled by a nonservice-connected accident or illness
  3. Qualified disabled individuals
  4. Qualified totally disabled veterans and their widow(er)s; unremarried widow(er)s of a servicemember who died on active duty
  5. Veterans whose home was substantially contributed to by the Department of Veterans Affairs and their widow(er)s
  6. 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.

Applications

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.

Natural Disaster Directive

Homestead Exemption Applications Following a Natural Disaster - Directive 15-3 - Nebraska Department of Revenue (PDF)