Nebraska Homestead Exemption: Who Is Eligible, Form 458 and Deadline

Nebraska does not give every homeowner a homestead exemption. Its property tax homestead exemption covers three groups who file Form 458 with their county assessor after February 1 and on or before June 30 each year: owners age 65 or older (Neb. Rev. Stat. 77-3507); qualified disabled individuals, individuals with a developmental disability and veterans totally disabled by a non-service-connected accident or illness (77-3508); and veterans with a 100 percent service-connected disability and certain surviving spouses (77-3506). The first two groups receive a share of an "exempt amount" scaled by household income; the third is exempt on the home's full taxable value. For other states, see our guide to homestead exemptions by state.

Information last verified on 2026-10-08. This article has not been reviewed by a licensed lawyer.

Jurisdiction scope: This article covers Nebraska's property tax homestead exemption under Neb. Rev. Stat. 77-3501 to 77-3529, the statewide Real Property Tax Credit and School District Property Tax Relief Credit, the creditor homestead under Neb. Rev. Stat. 40-101 to 40-112, and the probate homestead allowance under 30-2322. It does not cover county-by-county exempt amounts and maximum values, valuation or levy limits, agricultural or business property, or any other state's law.

Does Nebraska have a homestead exemption?

Yes, but only for specific groups of owners. Section 77-3507 of the Nebraska Revised Statutes opens with the general rule:

"All homesteads in this state shall be assessed for taxation the same as other property, except that there shall be exempt from taxation on homesteads of qualified claimants a percentage of the exempt amount as limited by section 77-3506.03."

Article 35 of chapter 77 (sections 77-3501 to 77-3529) sets out who those qualified claimants are. No section of that article creates an exemption for every owner-occupant. A homeowner who is under 65, is not disabled within the statute's definitions and is not a qualifying veteran or surviving spouse has no homestead exemption to claim, though the general real property tax credits described below still apply.

The exemption comes off the taxable value of the home, so it reduces the tax from every levy on that value. The Nebraska Department of Revenue explains that "The State of Nebraska reimburses counties and other governmental subdivisions for the loss in tax revenue because of approved homestead exemptions."

The three homestead exemption groups at a glance

The exempt-amount formulas come from Neb. Rev. Stat. 77-3501.01 and the home value limits from 77-3505.02. Your county assessor can tell you your county's average assessed value of single-family residential property, which drives both figures.

How much is the Nebraska homestead exemption?

For the two income-based groups, the exemption is a percentage of the "exempt amount." Section 77-3501.01 defines it for owners 65 or older:

"For purposes of section 77-3507, exempt amount shall mean the lesser of (a) the taxable value of the homestead or (b) one hundred percent of the average assessed value of single-family residential property in the claimant's county of residence as determined in section 77-3506.02 or forty thousand dollars, whichever is greater."

For the 77-3508 disability group, the same section substitutes "one hundred twenty percent" of the county average and "fifty thousand dollars." For veterans and surviving spouses under 77-3506, "exempt amount shall mean the taxable value of the homestead," and 77-3506 exempts "one hundred percent of the exempt amount."

Household income then sets the percentage you receive. The Department of Revenue publishes a new household income table each application year. The 2026 table, used for applications filed in 2026 and based on 2025 income, has these endpoints:

Between the 100 percent and 10 percent rows, the percentage drops in 10-point steps; the full set of bands is on the Department of Revenue's 2026 income table. The bands are adjusted for inflation each application year, so the 2027 table will be different and had not been published when this page was verified. The Department's homestead page also still carries tables for earlier years; use the one for the year you are applying.

Home value limit. For owners 65 or older, the "maximum value" is "two hundred percent of the average assessed value of single-family residential property in the claimant's county of residence as determined in section 77-3506.02 or ninety-five thousand dollars, whichever is greater" (77-3505.02). For the 77-3508 groups it is the greater of 225 percent of the county average or $110,000. Under 77-3506.03, "the exempt amount for any exemption under section 77-3507 or 77-3508 shall be reduced by ten percent for each two thousand five hundred dollars of value by which the homestead exceeds the maximum value and any homestead which exceeds the maximum value by twenty thousand dollars or more is not eligible." The statute carves out some homes that crossed that line after receiving the exemption the prior year; ask your assessor whether the carve-out applies to you. The full-exemption veteran and surviving-spouse categories have no home value limit.

Who is eligible for the Nebraska homestead exemption?

Owners 65 or older (77-3507). Under 77-3505, a qualified claimant is "an owner of a homestead during the calendar year for which the claim is made who was sixty-five years of age or older before January 1 of such year." Household income must fall within the table for that year.

Disabled individuals and non-service-connected disabled veterans (77-3508). This exemption covers:

• "Veterans as defined in section 80-401.01 who were discharged or otherwise separated with a characterization of honorable or general (under honorable conditions) and who are totally disabled by a non-service-connected accident or illness;"
• "Individuals who have a permanent physical disability and have lost all mobility so as to preclude locomotion without the use of a mechanical aid or a prosthetic device," along with double arm amputees above the elbow and individuals with more than 75 percent permanent partial disability of both arms;
• Individuals with a developmental disability, certified by the Department of Health and Human Services.

Each needs a certification: Form 458B, Certification of Disability for Homestead Exemption, completed by a physician, physician assistant or advanced practice registered nurse, or a VA or DHHS certification. The Department of Revenue warns that "An individual who qualifies for Social Security disability does not automatically qualify for the Nebraska Homestead Exemption."

Veterans with a 100 percent service-connected disability and surviving spouses (77-3506). The full exemption covers "A veteran who was discharged or otherwise separated with a characterization of honorable or general (under honorable conditions), who is drawing compensation from the United States Department of Veterans Affairs because of (i) one hundred percent service-connected permanent disability or (ii) assignment of total disability rating for compensation pursuant to 38 C.F.R. 4.16." It also covers:

• Unremarried surviving spouses (or spouses who remarried at age 57 or older) of such veterans, of veterans who died because of a service-connected disability, and of service members who died while on active duty (category 4S);
• Veterans with a 100 percent temporary service-connected disability, and their unremarried surviving spouses or spouses who remarried at age 57 or older (category 7);
• Paraplegic or multiple-amputee veterans whose home the VA substantially contributed to (its purchase, construction, remodeling or special adaptation), and their unremarried surviving spouses, under 77-3527 (category 5).

Occupancy and ownership. The Department's guide states: "The owner of the homestead property must occupy the homestead from January 1 through August 15 each year." For the tax exemption, the Department defines the homestead as the residence or mobile home and the land around it, not exceeding one acre. (The 160-acre figure later on this page belongs to the separate creditor homestead.) Since 2024, 77-3505.06 adds: "A departure from the property for reasons of health or legal duty shall not disqualify the owner of the property from receiving an exemption under sections 77-3501 to 77-3529, so long as the owner demonstrates an intention to return to the property."

How and when to apply for the Nebraska homestead exemption

You apply on Form 458, Nebraska Homestead Exemption Application, filed with the county assessor of the county where the home is located. The 2026 form instructs: "File this form and any required documents with your county assessor." The county assessor approves or rejects the application, subject to the Department of Revenue's decision on the income-based percentage. Forms and the current income table are on the Department of Revenue homestead exemption page, and the Department runs a Homestead Helpline at (888) 475-5101.

The 2026 Form 458 states: "A Schedule I is not required to be submitted for Categories #4V, 4S, #5 and #7."

The deadline. Section 77-3512 requires an owner to "file an application therefor with the county assessor of the county in which the homestead is located after February 1 and on or before June 30 of each year." An applicant can ask the county board in writing to extend his or her deadline to July 20; the board decides by majority vote, and it cannot grant an extension to an applicant who received one the year before. Missing it has a hard consequence: "Failure to file an application as required in subsection (1) of this section shall constitute a waiver of the exemption for the year in which the failure occurred."

Late applications. Section 77-3512 allows a late application in limited cases. An owner may file one "if he or she includes documentation of a medical condition which impaired the owner's ability to file the application in a timely manner;" the statute also covers the death of a spouse during the year and late VA certification. Under 77-3514.01, "The late application shall be filed with the county assessor on or before June 30 of the year in which the real estate taxes levied on the property for the current year become delinquent," and it applies to the current tax year only. LB826 (2026), effective April 15, 2026, added the late-VA-certification ground, and the text above reflects it. In practice a late application for 2026 is due on or before June 30, 2027, with a medical certification, the spouse's death certificate, or proof of when the VA certification arrived. Separately, if you have an approved federal income tax extension, Form 458 is still due June 30, but Schedule I can follow by the October extension due date.

To look up your parcel and assessed value before you file, see Nebraska property records or the Department of Revenue's county assessor contact list and parcel search.

Do you have to reapply for the homestead exemption every year in Nebraska?

It depends on the category.

• Age 65 or older (category 1): yes. The Department's guide says to "Annually file Form 458, Homestead Exemption Application, and the Form 458 Schedule I - Income Statement, after February 1 and on or before June 30." The county assessor mails a notice on or before April 1 to claimants who must refile.
• Disability groups (categories 2, 3 and 6): yes, Form 458 and Schedule I every year. Disability certification is needed with the first application. After that, 77-3508 says it is not required in later years "if no change in medical condition has occurred," though the county assessor or the Tax Commissioner may request it; if your condition changes, file a new certification. The Department's guide still mentions years ending in 0 or 5 for non-service-connected disabled veterans, so answer any request from your assessor.
• Temporary 100 percent disabled veterans (category 7): yes. Under 77-3506, "Application for exemption under subdivision (2)(c) of this section shall be required annually."
• 100 percent disabled veterans and surviving spouses (categories 4V and 4S): no. LB803 (2026), operative July 18, 2026, ended the old rule that required these owners to refile in years ending in 0 or 5. Under 77-3506(3) and 77-3512(1)(e), once the exemption is approved a new application "shall not be required in any subsequent year." The printed 2026 Form 458 chart and the February 2026 Information Guide still describe the old five-year cycle. The Department's 2026 requirements table says a new Form 458 is still needed the year after a late application, and you must file again if your status changes.
• Paraplegic or multiple-amputee veterans with a VA-contributed home (category 5): yes. Under 77-3528 the application "shall be made on or before June 30 of each year," and the Department's 2026 requirements table asks for VA certification with each application.

Moving to a new home: transferring the exemption

A qualifying owner who buys another Nebraska home during the year can move the exemption rather than lose it. Under 77-3509.01, "the owner may file an application with the county assessor of the county where the new homestead is located for a transfer of the exemption to the new homestead." The transfer uses Form 458T, Application for Transfer. It applies when the new homestead is acquired before August 15, and the application is due by August 15 (or within 30 days after a notice of rejection).

Losing the exemption and penalties for wrongful claims

Because occupancy is tested from January 1 through August 15, an owner who stops occupying the home before August 15 loses the exemption for the whole year. Several further consequences are set out in Neb. Rev. Stat. 77-3514 and 77-3522:

• Failure to report a change. If an owner does not notify the county assessor of a change in the homestead's status, the unpaid tax becomes a lien on the property, and the owner "shall, as an additional penalty, also forfeit his or her right to a homestead exemption on any property in this state for the two succeeding years."
• Excessive claims. If an excessive exemption results from misstatements on the application, the claim may be disallowed in full, and the unpaid taxes become a lien with penalty and interest.
• Changes for veterans and surviving spouses who no longer refile. A surviving spouse who remarries before age 57 loses the exemption and must notify the county assessor within 30 days (77-3506(4)). If the assessor is not told of a change in a qualifying veteran's status, "including a change in rating, the death of the veteran, or a transfer of property not covered by section 77-3514," the claim may be disallowed in full, the unpaid tax becomes a lien with penalty and interest assessed (77-3522(2)), and the assessor may revoke a veteran's exemption back to the date the assessor has reason to believe it was improper (77-3522(3)).
• False or fraudulent claims. A person who makes a false or fraudulent claim "shall be guilty of a Class II misdemeanor and shall be subject to a forfeiture of any such exemption for a period of two years from the date of conviction." Making a false oath on the application is a Class I misdemeanor.

If the county assessor rejects your application, you can appeal to the county board of equalization within 30 days of receiving the notice. If the Department of Revenue (the Tax Commissioner) denies or reduces the exemption, for example because of household income, you can file a Petition for Redetermination (Form 458P) with the Department within 30 days of receiving the notice (77-3517 and 77-3520). A homestead appeal cannot be used to contest the home's valuation; the Department says a valuation protest must be filed on or before June 30.

Property tax credits every Nebraska owner receives

Separate from the homestead exemption, the Department of Revenue explains that "In Nebraska, property taxpayers benefit from two tax credits." The first, the Real Property Tax Credit, "provides a tax credit to taxpayers for property taxes levied against real property." The second, the School District Property Tax Relief Credit, reduces school taxes. "Both credits directly decrease property taxes for taxpayers and are funded by the State of Nebraska."

These credits apply to real property generally, owner-occupied or not, and are not claimed on Form 458. According to the Department's September 15, 2026 release, for tax year 2026:

• The "Real property (non-agland) tax credit rate is $118.87 per $100,000 of valuation," and the rate for agricultural land is $142.64 per $100,000.
• "The total amount of credit available for statewide distribution in 2026 is $495,526,087."
• The School District Property Tax Relief Credit "will provide $809,538,045 to directly reduce school taxes paid by Nebraska taxpayers."

The rates are set again each year. The statutes behind these credits are summarized here from the Department of Revenue's materials.

2026 law changes and ballot measures

Three 2026 bills touch the homestead rules. LB803, approved April 16, 2026, amended 77-3506, 77-3510 and 77-3512. LB826, effective April 15, 2026, changed late applications. LB838 raised the probate homestead allowance for deaths in 2027 and later (see below).

The Secretary of State's 2026 Ballot Measures Pamphlet lists three initiative measures: 440 and 441 on online sports wagering, and 442 on sex-based eligibility for school and college sports. None of them amends the homestead exemption statutes or the Form 458 program. The proponents' argument for Initiative 441 says it "requires that 70 percent of all wagering tax revenue goes directly to Nebraska's Property Tax Credit Cash Fund," which funds the general real property tax credit, not the homestead exemption. That is a proponent's statement, and it would matter only if voters approve the measure.

Nebraska's creditor homestead exemption (a separate law)

The word "homestead" also appears in Nebraska's debtor protection law, which has nothing to do with your tax bill. Section 40-101 provides that "Each natural person residing in this state shall have exempt from judgment liens and from execution or forced sale" a homestead "not exceeding one hundred twenty thousand dollars in value consisting of the dwelling house in which the claimant resides, its appurtenances, and the land on which the same is situated." The $120,000 figure is the current text, as amended by LB1195 in 2024.

The land is limited to "not exceeding one hundred and sixty acres of land, to be selected by the owner, and not in any incorporated city or village, or, at the option of the claimant, a quantity of contiguous land not exceeding two lots within any incorporated city or village." Section 40-101 ties the exemption to the residence and does not require a recorded declaration. When a creditor levies, "the claimant may at any time prior to confirmation of sale apply to the district court in the county in which the homestead is situated for an order to determine whether or not such lands or tenements, or any part thereof, are exempt as a homestead and, if so, the value thereof" (40-105).

The protection has limits. Under 40-103, "The homestead is subject to execution or forced sale in satisfaction of judgments obtained (1) on debts secured by mechanics', laborers', or vendors' liens upon the premises and (2) on debts secured by mortgages or trust deeds upon the premises executed and acknowledged by a claimant." If a sale goes ahead, "the proceeds thereof, to the amount of the homestead exemption, must be paid to the claimant, and the balance applied to the satisfaction of the execution" (40-112). Exempt proceeds keep the homestead's protection for six months after a forced sale (40-113) or after the owner sells the home (40-116). Under 40-104, "the homestead of a married person cannot be conveyed or encumbered unless the instrument by which it is conveyed or encumbered is executed and acknowledged by both spouses." This page does not cover other liens, such as tax liens or support obligations.

In bankruptcy, "The federal exemptions provided in 11 U.S.C. 522, subsection (d), are hereby rejected by the State of Nebraska" (25-15,105), so Nebraska debtors use the state exemptions, including the 40-101 homestead. For how exemptions work in a case, see Nebraska bankruptcy.

The probate homestead allowance

When a Nebraska resident dies, the surviving spouse is entitled to a homestead allowance under Neb. Rev. Stat. 30-2322 of "twenty thousand dollars for a decedent who dies on or after January 1, 2011, and before January 1, 2027, and twenty-five thousand dollars for a decedent who dies on or after January 1, 2027." If there is no surviving spouse, each minor and dependent child shares that amount equally. See Nebraska probate for how it fits into an estate.

Related

• Homestead exemptions by state
• Nebraska bankruptcy
• Nebraska probate
• Nebraska property records

Disclaimer: This article provides general legal information about Nebraska law, including Neb. Rev. Stat. 77-3501 to 77-3529, 40-101 to 40-112, 25-15,105 and 30-2322, as verified on 2026-10-08. It is not tax or legal advice. For your specific situation, contact your county assessor, the Nebraska Department of Revenue, or a lawyer licensed in Nebraska.

Last updated: 2026-10-08.

Frequently Asked Questions

Does Nebraska have a homestead exemption for all homeowners?

No. Under Neb. Rev. Stat. 77-3507, homesteads are assessed like other property, and the exemption goes only to defined groups: owners 65 or older, certain disabled individuals and non-service-connected disabled veterans (77-3508), and 100 percent service-connected disabled veterans and qualifying surviving spouses (77-3506).

How much is the homestead exemption in Nebraska?

For owners 65 or older it is 0 to 100 percent, set by household income, of the lesser of the home's taxable value or the greater of the county average assessed single-family value or $40,000 (77-3501.01). For the 77-3508 disability groups the cap is the greater of 120 percent of the county average or $50,000, and qualifying 100 percent disabled veterans and surviving spouses are exempt on the full taxable value.

What are the income limits for the Nebraska homestead exemption in 2026?

On the 2026 table (2025 income), a single owner 65 or older gets 100 percent with income up to $37,000.99 and nothing at $54,301 or more; married, $43,400.99 and $64,501. For the 77-3508 disability groups, the single figures are $41,600.99 and $59,001, and the married figures are $47,700.99 and $68,701. The tables change each year.

When is the deadline to file for homestead exemption in Nebraska?

File Form 458 with your county assessor after February 1 and on or before June 30 of each year (Neb. Rev. Stat. 77-3512). Missing the deadline waives the exemption for that year unless a late-application ground, such as a documented medical condition, applies.

Do I have to reapply for homestead exemption every year in Nebraska?

Owners 65 or older and the 77-3508 disability groups file Form 458 and Schedule I every year, and temporary 100 percent disabled veterans apply annually under 77-3506. Veterans with a VA-contributed home under 77-3527 also apply every year. For permanent 100 percent disabled veterans and surviving spouses, later applications are not required since LB803 took effect on July 18, 2026, except the year after a late application or after a change in status.

Does Social Security disability qualify for the Nebraska homestead exemption?

Not automatically. The Department of Revenue states that an individual who qualifies for Social Security disability does not automatically qualify; the 77-3508 categories require their own certification, such as Form 458B.

Can I transfer my Nebraska homestead exemption to a new home?

Yes, in some cases. Under Neb. Rev. Stat. 77-3509.01, an owner who acquires a new Nebraska homestead before August 15 can file Form 458T with the county assessor where the new home is located to transfer the exemption.

Does the Nebraska homestead exemption protect my house from creditors?

The tax exemption does not. A separate law, Neb. Rev. Stat. 40-101, protects a homestead of up to $120,000 in value from judgment liens and forced sale, but not from mortgages or trust deeds the claimant signed or from mechanics', laborers' or vendors' liens on the premises (40-103).