Nebraska Property Tax Relief: Exemptions & How to File
Nebraska has 6 main property tax relief programs, administered through your County Assessor. Filing is free.
Biggest benefit
Sliding-scale exemption of 10%–100% of the homestead's assessed value, capped at a maximum value equal to the greater of 200% of the county's average assessed value of single-family residential property or $95,000. The relief percentage is set by household income (100% at the lowest bracket, decreasing 10% per bracket to 0%).
Earliest common deadline
June 30
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Never pay to file a property tax exemption
Applying for a homestead, senior, veteran, or disability exemption is always free through your County Assessor. You do not need a middleman, and no one can file it "faster" for a fee.
Be skeptical of official-looking letters offering to file your homestead exemption, "designate" your homestead, or send you a copy of your deed for $50–$200. These are private solicitations, not government notices. When in doubt, contact your County Assessor directly using the phone number on your tax bill.
Nebraska property tax relief programs
Amounts, eligibility, deadlines, and the official source for each program.
| Program | Benefit | Who qualifies | Deadline | Source |
|---|---|---|---|---|
| Homestead Exemption – Persons 65 or Older (Category 1)Senior (65+) | Sliding-scale exemption of 10%–100% of the homestead's assessed value, capped at a maximum value equal to the greater of 200% of the county's average assessed value of single-family residential property or $95,000. The relief percentage is set by household income (100% at the lowest bracket, decreasing 10% per bracket to 0%). | Age 65+ · Income: 2026 household income table (based on 2025 income, includes Social Security): single $0–$54,300.99 (100% relief at $0–$37,000.99, phasing down to 0% above $54,300.99); married or closely related $0–$64,500.99 (100% relief at $0–$43,400.99). · Must be 65 before January 1 of the application year and own and occupy the homestead (residence or mobile home plus up to one acre) as owner of record from January 1 through August 15. | June 30 | Official source ↗Neb. Rev. Stat. § 77-3507 (income-based exemption for qualified claimants); maximum value and reduction under §§ 77-3506.02, 77-3506.03Form 458, Nebraska Homestead Exemption Application (with Schedule I – Income Statement) ↗ |
| Homestead Exemption – Qualified Individuals with a Physical or Developmental Disability (Categories 2, 3, 6)Disability | Sliding-scale exemption of 10%–100% of the homestead's assessed value, capped at a maximum value equal to the greater of 225% of the county's average assessed value of single-family residential property or $110,000. The relief percentage is set by household income. | Permanent physical disability with loss of all mobility (mechanical aid/prosthetic), amputation of both arms above the elbow, permanent partial disability of both arms over 75%, a developmental disability as defined in Neb. Rev. Stat. § 83-1205, or a veteran totally disabled by a non-service-connected accident or illness. Must be disabled on or before January 1 of the application year. · Income: 2026 household income table (disabled column, based on 2025 income): single $0–$59,000.99 (100% relief at $0–$41,600.99, phasing down to 0% above $59,000.99); married or closely related $0–$68,700.99 (100% relief at $0–$47,700.99). · Own and occupy the homestead as owner of record from January 1 through August 15. | June 30 | Official source ↗Neb. Rev. Stat. § 77-3508 (income-based exemption for disabled individuals and non-service-connected disabled veterans); maximum value under §§ 77-3506.02, 77-3506.03Form 458 with Schedule I and Form 458B (Certification of Disability for Homestead Exemption) ↗ |
| Homestead Exemption – Disabled Veterans with 100% Service-Connected Disability (Category 4V) and Category 7 Temporary DisabilityVeteran | 100% exemption of the exempt amount (the full homestead value up to the statutory maximum). No income limit and no home-value limit apply to this category. | VA certification of a 100% permanent service-connected disability, a 100% individual unemployability (IU) rating, or (Category 7) a 100% service-connected temporary disability, with an effective date on or before January 1 of the application year. · Own and occupy the homestead from January 1 through August 15. | June 30 | Official source ↗Neb. Rev. Stat. § 77-3506 (100% service-connected disabled veterans and surviving spouses)Form 458, Nebraska Homestead Exemption Application (plus VA certification of disability) ↗ |
| Homestead Exemption – Surviving Spouses of Qualified Veterans and Servicemembers (Category 4S)Veteran | 100% exemption of the exempt amount (the full homestead value up to the statutory maximum). No income limit and no home-value limit apply to this category. | Based on the qualifying veteran's or servicemember's status (service-connected death, active-duty death during wartime, or 100% permanent service-connected disability). · Un-remarried surviving spouse (or remarried after age 57) who owns and occupies the homestead from January 1 through August 15. | June 30 | Official source ↗Neb. Rev. Stat. § 77-3506 (surviving spouses of qualified veterans and servicemembers)Form 458, Nebraska Homestead Exemption Application (plus VA certification) ↗ |
| Homestead Exemption – Paraplegic or Multiple-Amputee Veterans (VA-Contributed Home) (Category 5)Veteran | Exemption of the home value substantially contributed to by the U.S. Department of Veterans Affairs. No income limit and no home-value limit apply to this category. | Paraplegic veteran or multiple amputee whose home was substantially contributed to by the U.S. Department of Veterans Affairs. · Own and occupy the homestead from January 1 through August 15; benefit continues for the surviving spouse's lifetime unless the spouse remarries. | June 30 | Official source ↗Neb. Rev. Stat. §§ 77-3526 to 77-3528 (paraplegic and multiple-amputee veterans)Form 458, Nebraska Homestead Exemption Application (plus VA certification) ↗ |
| Nebraska Property Tax Incentive Act – Refundable Credit for Community College Property TaxesTax Credit | Refundable income tax credit for a percentage of the community college property taxes paid on real property (percentage set annually by the Department of Revenue). Not a fixed dollar amount. | Any individual or entity that paid Nebraska community college property taxes on real property during the tax year; the credit is refundable (available even if no income tax is owed). | Income tax return due date | Official source ↗Nebraska Property Tax Incentive Act, Neb. Rev. Stat. §§ 77-6701 to 77-6706 (community college credit § 77-6706; school district credit § 77-6703)Form PTC, Nebraska Property Tax Credit (Form PTCX for amended claims) ↗ |
For veterans
In most states a higher VA disability rating unlocks a larger — often total — property tax exemption.
Trusted Resources
Trusted tools to help you claim what you've earned
VA Claims Academy
A 100% VA disability rating unlocks full property tax exemptions in most states. VA Claims Academy helps veterans pursue the rating increases they may be owed.
Visit VA Claims Academy →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
For seniors
Planning ahead protects your exemption and your home.
Trusted Resources
Trusted tools to help you claim what you've earned
CareSifter — Find trusted senior care
Property tax relief is one piece of aging in place affordably. CareSifter helps families compare in-home care, assisted living, and senior services.
Explore CareSifter →*Trust & Will — Estate planning made simple
Keeping a homestead exemption in the family often depends on how the home is titled. Trust & Will makes wills, trusts, and transfer-on-death deeds affordable and online.
Start with Trust & Will →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
Nebraska property tax relief FAQ
What property tax exemptions are available in Nebraska?
Nebraska offers 6 main property tax relief programs: Homestead Exemption – Persons 65 or Older (Category 1), Homestead Exemption – Qualified Individuals with a Physical or Developmental Disability (Categories 2, 3, 6), Homestead Exemption – Disabled Veterans with 100% Service-Connected Disability (Category 4V) and Category 7 Temporary Disability, Homestead Exemption – Surviving Spouses of Qualified Veterans and Servicemembers (Category 4S), Homestead Exemption – Paraplegic or Multiple-Amputee Veterans (VA-Contributed Home) (Category 5), Nebraska Property Tax Incentive Act – Refundable Credit for Community College Property Taxes. Each is administered through your County Assessor.
How do I apply for a property tax exemption in Nebraska?
You apply through your County Assessor — for free. Most exemptions require a one-time application by the deadline; check each program for its form and cutoff date. You never need to pay a third party to file.
Is filing for a Nebraska property tax exemption free?
Yes. Filing is always free through your County Assessor. Letters offering to file your homestead exemption for a fee are private solicitations, not government notices.
Compare Nebraska to other states by relief type
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