Nebraska property tax exemptions can lower your bill — there are breaks for owner-occupants, seniors, veterans, and homeowners with disabilities, and many people who qualify never claim them. That is money left on the table every year. Below are the Nebraska property tax exemptions that exist, who qualifies, and how to apply. Amounts and income limits change over time and some are set locally, so treat each figure as a
starting point and confirm the current number with your local assessor.
Nebraska Property Tax at a Glance
| Homestead & Primary-Residence Relief | Available — see below |
| Senior Relief (Age 65+) | Available — see below |
| Veteran & Disabled-Veteran Relief | Available — see below |
| Disability Relief | Available — see below |
Verified from official state and county sources.
In This Nebraska Guide:
Nebraska Property Tax Exemptions & Relief
An exemption lowers the value your tax is figured on (or, in some states, gives you a credit or caps how fast your value can rise) — so the same tax rate produces a smaller bill. Here is each of the Nebraska property tax exemptions available to homeowners.
Relief does not look the same everywhere. Some states knock a flat dollar amount off your home’s value; others give a credit on the tax itself, cap how much your assessed value can rise each year, or freeze the bill for qualifying seniors. A few offer an income-based rebate instead of a value exemption. The point is the same — a lower bill for people who qualify — but the
form differs, so read each program below for how it actually works rather than assuming it is a simple dollar discount.
Homestead & Primary-Residence Relief
Nebraska Homestead Exemption (Form 458) exempts all or part of a home’s value from tax for specific groups – it is not a general homestead. Categories cover owners 65+, qualifying disabled individuals, developmentally disabled, 100% disabled veterans, and certain surviving spouses. Own and occupy January 1-August 15; apply every year between February 2 and June 30 with the county assessor. The state also runs large property-tax credits.
How much / how it works: The exemption is a percentage of value up to a maximum set yearly by the Dept of Revenue; for the senior/disabled categories the percentage depends on income. Confirm current income and value limits with your county assessor / Nebraska DOR.
Senior Relief (Age 65+)
Category 1 of the Homestead Exemption covers owners 65+, with the exemption percentage set on a sliding scale by income (up to a full 100% exemption at the lowest incomes). Apply February 2-June 30 with the county assessor.
How much / how it works: 100% exemption below the lowest income bracket, phasing down above it; income/value limits are set yearly by the Nebraska DOR. Confirm current limits with your county assessor.
Veteran & Disabled-Veteran Relief
Category 4V – a 100% disabled veteran (service-connected permanent disability or a 100% individual-unemployability rating), and certain surviving spouses, get a FULL homestead exemption with NO income or home-value limit. Own/occupy January 1-August 15; file Form 458.
How much / how it works: Full (100%) exemption, no income/value cap. Confirm with your county assessor.
Disability Relief
Categories 2, 3 and 7 cover qualifying disabled and developmentally disabled homeowners (some income-limited; the specific-listed-disability category has no income limit). File Form 458 (and Form 458B disability certification).
How much / how it works: Exemption percentage set by income for some categories; no income limit for the listed-disability category. Confirm current limits with your county assessor.
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Not sure which Nebraska breaks you qualify for?
How to Apply for Nebraska Property Tax Exemptions
Nebraska property tax exemptions are almost never automatic — you have to file for them, usually with your local assessor, and usually by a set date each year. Apply once for most breaks and they carry forward, but a few (like some senior or income-based programs) must be renewed. If you just bought your home, or just turned 65, or your disability or veteran status changed, that is the moment
to file.
Even one missed exemption can cost hundreds of dollars a year, so it is worth ten minutes to check.
Don’t want to appeal your Nebraska taxes yourself? A property tax appeal service can file everything for you and usually only charges if it wins — typically a share of what it saves you. It is one option; you can also appeal on your own for free.
Frequently Asked Questions
What Nebraska property tax exemptions are available?
Nebraska has relief for owner-occupants (homestead), seniors 65+, veterans and disabled veterans, and homeowners with disabilities. The details, amounts, and income limits are covered above — and each is worth checking, because they can stack.
Who qualifies for a homestead exemption in Nebraska?
Generally an owner who lives in the home as their primary residence. Exact rules — and whether the state uses a dollar exemption, a credit, or an assessment cap — are described in the homestead section above.
How do I apply for Nebraska property tax exemptions?
File the application with your local assessor, usually by a set date each year. Most exemptions carry forward once approved; some must be renewed. Confirm the current form and deadline with your assessor.
Can I claim more than one of the Nebraska property tax exemptions?
Often yes — for example a homestead break plus a senior or veteran break — though some programs interact. The sections above note where that applies; your assessor can confirm what stacks.
Nebraska Property Tax Sources & Data
- Tax Foundation — Property Taxes by State & County: taxfoundation.org
- U.S. Census Bureau (American Community Survey): census.gov/acs
- Lincoln Institute of Land Policy (property tax data): lincolninst.edu
Exemption details for Nebraska on this page were verified from official Nebraska state and county sources and last
checked in July 2026. Amounts, income limits, and deadlines change and many are set locally — confirm the current
figures and forms with your local assessor before you rely on them.
More Property Tax Guides
- Property Tax Rates by State
- Property Tax by County
- Are You Overpaying? Over-Assessment Checker
- Property Tax Exemption Finder
Disclaimer: This guide is informational only and is not legal, tax, or financial advice. Know Property Tax is an independent educational resource. It is not a government agency, not a county assessor, and not a tax-appeal service. Property tax rates, bills, exemptions, and deadlines change over time and vary by county and property. Confirm anything that affects your taxes with your county assessor or a licensed professional before you act.