Nebraska Homestead Exemption: Rules & Savings

by
Nebraska statewide property-tax guide • reviewed August 22, 2026

Nebraska Homestead Exemption: 2026 Rules, Income Limits & Savings

Nebraska’s homestead exemption is a property-tax relief program for qualifying homeowners. Unlike a simple flat-dollar exemption, the amount of relief can depend on your eligibility category, household income, your county’s average single-family residential value and the assessed value of your own home.

The application is handled through the county assessor where the homestead is located. For income-tested categories, the Nebraska Department of Revenue later reviews household income and determines the applicable percentage of relief.

Important August 2026 status: the ordinary 2026 application period—after February 1 through June 30, 2026—has already closed. The optional county-board extension through July 20 has also passed. If you did not file, do not simply send a late Form 458 now: first check whether you qualify for one of Nebraska’s specific statutory late-filing routes described below.
65+ Senior category Must have been age 65 before January 1, 2026.
Jun. 30 Normal deadline Form 458 filing deadline for 2026.
Aug. 15 Occupancy / transfer Key ownership, occupancy and Form 458T date.
1 acre Homestead land General statutory surrounding-land limit.
0–100% Income relief Sliding percentage for income-tested categories.
888-475-5101 Nebraska helpline Property Assessment Division homestead assistance.
Nebraska Homestead Action Center Choose your situation first—the program has different rules for seniors, disabilities, veterans, income and home value.
01 Check Eligibility
How Nebraska calculates relief Which category applies Age-65 rules Ownership & occupancy
02 Apply Correctly
Find county assessor Choose the right form Form 458 workflow Moving before August 15
03 Calculate Relief
2026 income table What counts as income Medical-expense deduction County value limits
04 Special Cases & Problems
Veteran changes for 2026 Late filing Appeal a denial Verify final savings
Start with your situation

Which Nebraska Homestead Route Applies to You?

I am age 65 or older Check the January 1 age rule, 2025 income and county value limits. I have a qualifying disability See physical, developmental and non-service-connected veteran categories. I am a disabled veteran Determine whether income/value limits apply and review the new 2026 filing law. I want to know my percentage of relief Use the official 2026 income brackets based on 2025 income. My home value may be too high Understand county average value, maximum exemption and maximum value. I missed June 30 Check medical, spouse-death, VA-certification and county-extension rules. I moved to another Nebraska home Form 458T can transfer an otherwise qualifying exemption. My exemption was reduced or rejected County and state decisions use different appeal routes.
Understand the calculation before reading the tables

Nebraska Homestead Relief Is a Multi-Step Calculation

For the income-tested categories—generally Categories 1, 2, 3 and 6—Nebraska does not simply subtract one statewide dollar amount from every home.

1 Eligibility category Senior, qualifying disability or veteran category.
2 Household income 2026 applications generally use 2025 income.
3 Relief percentage Official table determines 0%–100%.
4 County average value Used to calculate the exempt-amount ceiling.
5 Home-value test Excess value can reduce the allowed exemption.
6 Tax reduction State reimburses the exempt tax to local government.
What happens after approval? Nebraska reimburses counties and other local governmental subdivisions for property-tax revenue lost through approved homestead exemptions. If your exemption is partial, you remain responsible for the balance of the tax.
2026 eligibility matrix

Which Nebraska Homestead Category Applies?

CATEGORY 1 Age 65 or Older
  • Age 65 before January 1, 2026.
  • Income limit applies.
  • Home-value limit applies.
  • Form 458 + Schedule I.
CATEGORY 2 Veteran Disabled by Non-Service-Connected Accident or Illness
  • Qualifying veteran status.
  • Total disability.
  • Income and value limits apply.
  • 458B or VA certification as required.
CATEGORY 3 Qualified Individual With Physical Disability
  • Specific Nebraska disability definition.
  • Disability by January 1.
  • Income and value limits apply.
  • Form 458B required first year and upon request.
CATEGORY 4V 100% Permanently Disabled Veteran / 100% IU
  • No household-income limit.
  • No homestead-value limit.
  • VA certification required when first qualifying.
  • Important July 2026 one-time-filing change applies.
CATEGORY 4S Qualifying Surviving Spouse of Veteran / Servicemember
  • No household-income limit.
  • No homestead-value limit.
  • Remarriage rules matter.
  • 2026 legislation changed continuing-filing rules.
CATEGORY 5 Paraplegic or Multiple-Amputee Veteran
  • Home substantially contributed to by VA.
  • No income/value limit under DOR guide.
  • Special VA certification requirements.
CATEGORY 6 Qualified Developmental Disability
  • Qualifying DHHS certification.
  • Disability by January 1.
  • Income and value limits apply.
  • Form 458B + Schedule I.
CATEGORY 7 100% Service-Connected Temporary Disability
  • Qualifying VA temporary 100% status.
  • No income/value limit.
  • VA certification rules apply.
  • Check current-year status with assessor.
Do not choose a category based only on the word “disabled.” Nebraska uses different definitions for Categories 2, 3, 4V, 6 and 7. Social Security disability by itself does not automatically establish Category 3 eligibility.
Category 1

Nebraska Age-65 Homestead Rules for 2026

To qualify under the age category for 2026, you needed to be 65 years old before January 1, 2026. In practical terms, you generally needed to have reached age 65 by December 31, 2025.
Age requirement At least 65 before January 1 of the application year.
Primary residence The property must be your qualifying Nebraska homestead.
Ownership and occupancy General rule runs January 1 through August 15.
Income test 2026 application uses qualifying 2025 household income.
Value test County average residential value determines the exemption/value ceilings.
Annual filing Category 1 normally files Form 458 and Schedule I every year.
January 1 through August 15

What Counts as a Nebraska Homestead?

A homestead generally means the qualifying residence or mobile home and surrounding land, not exceeding one acre, actually occupied by the qualifying natural-person owner.

Owner of record The ordinary deeded-ownership route.
Land-contract purchaser A purchaser in possession under a qualifying land contract can be treated as owner.
Joint tenant / tenant in common Qualifying co-ownership can meet the owner definition.
Life estate A person who transferred title but retained a qualifying life estate can remain an owner for homestead purposes.
Trust beneficiary A qualifying beneficiary can qualify when the trust gives the required occupancy/title rights.
Qualifying nonprofit dwelling complex Nebraska recognizes certain purchased life-tenancy arrangements in taxable units of nonprofit dwelling complexes.
New for 2026: LB 838 expressly allows a qualifying certificate of trust to be used to document the ownership requirements. The change became operative July 18, 2026.
Property owned solely through an ordinary corporation, partnership or LLC generally does not fit Nebraska’s natural-person homestead ownership framework.

U.S. citizenship / qualified alien status

Form 458 asks the applicant to identify as a U.S. citizen or a qualified alien under applicable federal immigration law. Qualified-alien applicants are asked for the applicable alien registration information.

You may not have to physically remain in the house every day

Nursing Home, Health Reasons or Legal-Duty Absence

Nebraska recognizes situations where an owner is temporarily not physically occupying the home because of health reasons or legal duty.

The occupancy requirement may continue to be satisfied when the facts show that the owner genuinely intends to return.

Intent to return The owner must continue treating the property as the intended home.
Furnishings remain Leaving household furnishings can support continuing residential intent.
Not sold Selling the property changes the ownership analysis.
Not leased or rented Renting the home to another person can undermine continuing homestead occupancy.
The DOR guide says there is no fixed time limit for a qualifying health/legal-duty absence when the required intent and circumstances continue. A nursing-home or assisted-living situation therefore deserves an assessor review rather than an automatic assumption that the exemption is lost.
Damaged or uninhabitable home

Homestead Relief After Significant Property Damage

Nebraska DOR’s current Directive 25-1 addresses homesteads significantly damaged on or after January 1 and before July 1 of the assessment year.

An owner displaced because the home became uninhabitable can still be considered to satisfy the occupancy requirement when the statutory and factual conditions are met.

25-1
Nebraska Property Assessment Directives Use Directive 25-1—the current directive superseding older Directive 22-3.
Open Current DOR Directives
Some older Nebraska homestead pages still point to Directive 22-3. DOR’s current directives page states that Directive 25-1 superseded it in May 2025.
The county assessor is your filing office

How to Find the Correct Nebraska County Assessor & Parcel

93
Nebraska County Assessors & Parcel Search Official DOR directory with assessor, parcel-search, treasurer and clerk links.
Find My County Assessor
Open the DOR county directory above.
Select the county where the homestead is physically located.
Use the listed “Parcel Search” link. Nebraska counties use different systems such as gWorks, Beacon, Nebraska Assessors Online and county-specific GIS.
Search your address, owner name or parcel number. Available fields differ by county.
Verify the property before filing. Match owner, legal description, situs address and current assessed value.
Save the parcel ID and assessed value. You will need these later to understand the home-value test.
Return to the assessor website. Find Homestead Exemption, Forms or Property Tax Relief.
Use the right Nebraska form

Nebraska Homestead Form Picker

458
Homestead Exemption Application Main application for new/current applicants, subject to newer statutory exceptions for specified veterans and surviving spouses.
458
I
Schedule I — Income Statement Income statement generally required for Categories 1, 2, 3 and 6.
458B
Certification of Disability Used for qualifying disability categories when medical/DHHS/VA documentation is required.
458T
Application for Transfer Move an otherwise qualifying exemption to a new Nebraska homestead acquired before August 15.
458L
Physician’s Certification for Late Filing Used when a qualifying medical condition impaired timely filing.
458P
Petition for Redetermination Challenges a Nebraska Department of Revenue percentage/income determination.
DOR
Official Nebraska Homestead Forms Use the live DOR page rather than an old saved PDF whenever possible.
Open Official Homestead Forms
Form 458 workflow

How to File a Nebraska Homestead Exemption Correctly

Confirm your eligibility category first. Do not begin with the income table until you know whether your category is actually income tested.
Search your official county parcel. Save the parcel ID, current assessed value and ownership information.
Open the current Form 458. Use the Nebraska DOR homestead page, not an old copy from another website.
Complete Part A. Enter applicant/spouse information, residence address and filing status.
List additional owner-occupants. Form 458 specifically asks about additional people who both own and occupy the residence.
Select the exact category in Part C. Categories 1, 2, 3, 4V, 4S, 5, 6 and 7 have materially different rules.
Answer ownership and occupancy questions. The current form asks whether the applicant owns/resides in the home, whether a health-care-facility absence applies and whether a trust owns it.
Add Schedule I if required. Categories 1, 2, 3 and 6 generally need the income statement.
Add disability or VA documentation when required.
Sign the application. Form 458 is signed under penalties of law.
File with the county assessor—not DOR headquarters. Keep a full copy and delivery proof.
Form 458 contains Social Security numbers and other sensitive information. Do not upload it to County-CAD.us or an unverified commercial site.
2026 full-relief thresholds

Where 100% Income-Based Relief Ends

Nebraska 2026 income thresholds for 100 percent homestead relief Age 65 single applicants receive 100 percent income-based relief through household income of 37,000 dollars and 99 cents. Age 65 married or closely related applicants through 43,400 dollars and 99 cents. Disabled single applicants through 41,600 dollars and 99 cents. Disabled married or closely related applicants through 47,700 dollars and 99 cents. 2026 Full-Relief Household Income Based on 2025 household income Age 65+ • Single $37,000.99 Age 65+ • Married/Related $43,400.99 Disabled • Single $41,600.99 Disabled • Married/Related $47,700.99 Higher income can still qualify for partial 90%–10% relief
These are the upper amounts in the official 100% relief bands—not the final eligibility cutoff. Partial relief continues above these amounts.
Official 2026 sliding scale

2026 Nebraska Homestead Income Table

The following brackets use 2025 household income. The age-65 column applies to Category 1. The disabled columns apply to the income-tested disabled/veteran categories.

Relief
65+ Single
65+ Married / Closely Related
Disabled Single
Disabled Married / Closely Related
100%
$0–$37,000.99
$0–$43,400.99
$0–$41,600.99
$0–$47,700.99
90%
$37,001–$38,900.99
$43,401–$45,800.99
$41,601–$43,600.99
$47,701–$50,000.99
80%
$38,901–$40,800.99
$45,801–$48,100.99
$43,601–$45,500.99
$50,001–$52,400.99
70%
$40,801–$42,700.99
$48,101–$50,400.99
$45,501–$47,400.99
$52,401–$54,700.99
60%
$42,701–$44,700.99
$50,401–$52,800.99
$47,401–$49,300.99
$54,701–$57,000.99
50%
$44,701–$46,600.99
$52,801–$55,100.99
$49,301–$51,300.99
$57,001–$59,400.99
40%
$46,601–$48,500.99
$55,101–$57,500.99
$51,301–$53,200.99
$59,401–$61,700.99
30%
$48,501–$50,400.99
$57,501–$59,800.99
$53,201–$55,100.99
$61,701–$64,100.99
20%
$50,401–$52,400.99
$59,801–$62,100.99
$55,101–$57,000.99
$64,101–$66,400.99
10%
$52,401–$54,300.99
$62,101–$64,500.99
$57,001–$59,000.99
$66,401–$68,700.99
0%
$54,301+
$64,501+
$59,001+
$68,701+
Percentage of relief does not necessarily mean the same percentage of your entire tax bill disappears. The percentage applies to the calculated homestead exempt amount after the applicable county value rules are considered.
Schedule I explained

What Counts as Nebraska Homestead Household Income?

For 2026, the income-tested categories generally start with 2025 federal adjusted gross income and then make Nebraska homestead-specific additions and deductions.

Federal AGI Form 1040 line 11 for a filer is the starting point.
Social Security retirement The applicable non-taxable portion is added back for homestead purposes.
Railroad retirement Applicable Tier I retirement and other amounts are included as instructed.
Nebraska additions Nebraska adjustments increasing federal AGI are included.
Interest / dividends Homestead rules can include income that may otherwise be tax exempt.
Passive / retirement income Capital gains, interest, dividends, pensions, retirement benefits and IRA withdrawals can affect household income.

Important Social Security distinction

Nebraska is not Ohio: Social Security retirement income must be included in Nebraska homestead household income even when the person did not file a federal income-tax return.

The 2026 Schedule I separately instructs applicants not to include certain payments such as VA disability compensation, SSI/SSDI under the applicable instructions, Workers’ Compensation Act payments, child support, Aid to Dependent Children and specified Nebraska DHHS aid.

Social Security disability benefits have a special rule: the Schedule I instructions distinguish disability benefits before full retirement age from retirement benefits after conversion at full retirement age.

SSA
Nebraska Social Security Reporting Guidance Official DOR explanation of retirement-benefit reporting.
Check Social Security Rules
Do not overlook other owner-occupants

Whose Income Goes Into Schedule I?

Applicant + spouse Married applicants generally report the income of both spouses.
Additional owner-occupants Each additional person who owns and occupies the home generally completes a separate Schedule I.
Closely related filing status The current DOR guide describes an applicant living with a brother, sister or parent who is also an owner-occupant.
Higher related-person brackets “Married or closely related” uses the higher income bands shown in the official table.
The Schedule I specifically tells applicants not to place another owner-occupant’s income on the applicant/spouse Schedule I. The additional owner-occupant files a separate Schedule I.
Medical expenses can change your relief percentage

How Nebraska’s 4% Medical-Expense Adjustment Works

Qualified medical and dental expenses can reduce homestead household income when those expenses exceed 4% of household income before the medical deduction.

Example

Preliminary household income: $50,000

$50,000 × 4% = $2,000 threshold

If qualifying unreimbursed medical expenses were $7,000:

$7,000 − $2,000 = $5,000 allowable excess
$50,000 − $5,000 = $45,000 homestead household income

Illustration only. Use Schedule I instructions for the actual expense classification.

Examples of expenses the 2026 instructions allow

Licensed practitioners Out-of-pocket payments to doctors, dentists, nurses, chiropractors and other qualifying practitioners.
Hospitals / nursing facilities Qualifying unreimbursed amounts paid to licensed facilities.
Prescription medicine and insulin Qualifying prescription costs can be included.
Medical equipment Examples include crutches, hearing aids, eyeglasses, contacts and dentures.
Medicare Part B / Part D and qualifying supplemental premiums The Schedule I instructions specifically discuss these.
Only what you actually paid Amounts reimbursed by insurance or paid by another person/government unit cannot be counted again.
Over-the-counter medicine is not treated like qualifying prescription medicine simply because a doctor recommended it.
If an income or medical-expense reporting error is later discovered, Nebraska DOR says the applicant generally has three years after December 31 of the application year to notify DOR for reconsideration, subject to the applicable amendment rules.
No single statewide home-value ceiling

How Nebraska’s County-Specific Home-Value Limits Work

The maximum exempt amount and maximum qualifying home value are based in part on the average assessed value of single-family residential property in your county.

Applicant group
Maximum exempt amount
Maximum home-value threshold
Category 1 — Age 65+
Lesser of the homestead’s taxable value or the greater of 100% of the county average / $40,000
Greater of 200% of county average / $95,000
Categories under §77-3508 — income-tested disability
Lesser of homestead taxable value or the greater of 120% of county average / $50,000
Greater of 225% of county average / $110,000
Special §77-3506 categories
Taxable value of qualifying homestead
DOR guide states no income or homestead-value limits for 4V, 4S, 5 and 7
2026 values are not yet published statewide as of August 22, 2026. Nebraska DOR’s current Homestead Exemption page lists the Residential Average Value / Maximum Exemption / Maximum Value tables only through 2025.

Nebraska regulations require county assessors to certify their average single-family residential value to DOR by September 1. DOR’s annual timetable then publishes the certified values during September.

SEP
Check for the 2026 County Value Table Open the official Homestead page and find “Residential Average Value, Maximum Exemption, and Maximum Value.”
Check Current County Value Tables
Do not copy your county’s 2025 maximum value into a 2026 calculation as though it were final. Use it only as historical reference until DOR publishes the certified 2026 table or your county assessor gives you the current value.
Home over the county maximum?

The Exemption Does Not Disappear Immediately

For the income-tested age/disability programs, Nebraska reduces the exempt amount in steps when the home’s assessed value exceeds the applicable county maximum value.

$0–$2,499 above maximum 0% reduction
$2,500–$4,999 above 10%
$5,000–$7,499 above 20%
$7,500–$9,999 above 30%
$10,000–$12,499 above 40%
$12,500–$14,999 above 50%
$15,000–$17,499 above 60%
$17,500–$19,999 above 70%
$20,000 or more above 100% / no exemption
Nebraska homestead maximum value reduction staircase The exempt amount is reduced progressively as a qualifying income-tested homestead exceeds its maximum value. There is no reduction when less than 2,500 dollars over, with increasing reductions in 2,500 dollar bands. At 20,000 dollars or more over the maximum value, no exemption is allowed. Value Above County Maximum → Exempt Amount Reduction 0% 10% 20% 30% 40% 50% 60% 70% None Each step represents another $2,500 above the applicable maximum value
This value-limit reduction applies to the income-tested §77-3507/§77-3508 programs; special §77-3506 categories are treated differently.
Turn the rules into a real estimate

How to Estimate Nebraska Homestead Savings

A useful estimate requires four pieces of information:

  1. your eligibility category;
  2. your income-based percentage, when applicable;
  3. your county’s current maximum exempt amount and maximum value; and
  4. the consolidated levy shown on the actual property-tax statement.
Illustrative example only

Assume the applicable maximum exempt value after the county/value test is: $220,000.

Assume your income bracket gives: 70% relief.

$220,000 × 70% = $154,000 exempt value

If the combined levy were hypothetically $1.80 per $100 of taxable value:

$154,000 ÷ 100 × $1.80 = approximately $2,772

This is a teaching example, not a 2026 Nebraska county quote. Use your county’s certified 2026 value limits and actual tax-statement levy for an account-specific estimate.

For special Categories 4V, 4S, 5 and 7, DOR’s guide says the ordinary income and homestead-value limits do not apply, so do not run those applicants through this standard income/value calculation.
Nebraska disability categories are narrow and specific

Physical and Developmental Disability Rules

Category 3 — qualifying physical disability

Nebraska’s Category 3 definition includes specified severe physical disabilities, such as:

  • permanent physical disability resulting in loss of all mobility so the person cannot walk without a mechanical aid or prosthesis;
  • amputation of both arms above the elbow; or
  • permanent partial disability of both arms exceeding 75%.

The qualifying disability must exist on or before January 1 of the application year.

Category 6 — developmental disability

Category 6 uses Nebraska’s statutory developmental-disability definition and requires certification through the appropriate Nebraska DHHS process.

Receiving Social Security disability benefits does not by itself prove that someone meets Nebraska’s Category 3 physical-disability definition.
Major July 2026 legislative update

Permanent Disabled Veterans: Do Not Follow the February Form Chart Blindly

Nebraska’s February 2026 Information Guide and the early Form 458 filing chart were prepared before a later statutory change became operative.

Those earlier materials describe Category 4V applications on a recurring five-year schedule. LB 803 changed that rule effective July 18, 2026.

Current Neb. Rev. Stat. §77-3512 now says veterans and qualifying surviving spouses covered by specified §77-3506(2) categories do not have to file a new application in subsequent years. Nebraska DOR summarizes the change as a one-time application rule for 100% permanently disabled veterans and qualifying surviving spouses, unless status changes.
New Category 4V applicant File and establish the qualifying 100% permanent service-connected disability or qualifying 100% individual-unemployability status.
Already-approved qualifying permanent veteran Current law removes the prior recurring application requirement unless the relevant status changes.
Qualifying surviving spouse Current statute also removes subsequent applications for specified surviving-spouse categories.
Status change Do not rely on an old preprinted application. Notify or confirm the changed status with the county assessor.

Remarriage rule

DOR’s 2026 legislative summary states that if an unremarried qualifying surviving spouse under age 57 remarries on or before August 15 of the application year, the spouse becomes ineligible and must notify the county assessor within 30 days of remarriage.

Late VA certification added in 2026

LB 826 added a late-filing route when the qualifying VA certification was received after June 30. This change took effect in April 2026.

2026
Nebraska 2026 Legislative Changes Official DOR explanation of LB 803, LB 826 and LB 838 homestead changes.
Read Current Homestead Law Changes
Categories involving a VA-contributed home or temporary disability have different continuing-certification/application rules. Do not assume the permanent-veteran one-time filing rule applies to every veteran category.
Moved during 2026?

Use Form 458T to Transfer a Qualifying Homestead Exemption

Nebraska provides a transfer procedure when an applicant filed for the original homestead and then acquired a new Nebraska homestead after January 1 and before August 15.

458T
Form 458T — Application for Transfer For a new qualifying Nebraska homestead acquired during the statutory period.
Open Official Form 458T
The original 2026 homestead filing must be handled correctly. Form 458 and Schedule I, when required, were due with the assessor for the January 1 homestead.
Acquire the new Nebraska homestead before August 15, 2026.
Own and occupy the new homestead by August 15.
File Form 458T with the assessor where the new home is located.
Normal Form 458T deadline: August 15, 2026.
If the original exemption was rejected later, check the 30-day route. Form 458T permits filing within 30 days after receipt of the applicable Form 458R rejection notice.
The 2026 Form 458T specifically notes that a qualifying Category 4V veteran acquiring a new home between February 1 and August 15 still uses Form 458T even when the veteran is no longer required to submit another annual Form 458.
The normal June 30 window is closed

Can You Still File a 2026 Nebraska Homestead Exemption Late?

Nebraska has several narrow exceptions. Missing the deadline by itself is not an automatic reason for the assessor to accept a late application.

1. County-board extension A county board may extend the deadline to no later than July 20 by majority vote after a written request.

This 2026 extension window has already passed as of August 22.

2. Medical condition A medical condition that impaired the owner’s ability to timely file can support a late application using the required medical certification.

Form 458L is the relevant DOR form.

3. Death of spouse A qualifying late application can be filed when the spouse died during the application year and the required death certificate is included.
4. VA certification received after June 30 New 2026 law allows a late application when the qualifying VA status certification described by the statute arrived after the June 30 deadline.
For the medical, spouse-death and qualifying late-VA-certification routes, current §77-3514.01 generally permits filing on or before June 30 of the following year, with the required documentation.

Federal income-tax extension does not extend Form 458 itself

If an IRS filing extension applies, Nebraska regulations allow the Schedule I to be submitted by the applicable extended federal due date.

The Form 458 itself and other required documents still had to be filed by June 30, with the federal-extension situation properly identified.

There are two different appeal systems

County Rejection vs. DOR Income Denial: Use the Correct Appeal

Problem
Where to appeal
Deadline / route
County assessor rejection — non-value issue
County Board of Equalization
Written complaint generally within 30 days after receipt of rejection.
Rejection based on property value
County Board of Equalization
Homestead statute states complaint must be filed by June 30; county board can extend to July 20.
DOR rejects/reduces percentage based on income
Nebraska Tax Commissioner
Form 458P / written petition within 30 days after receiving the DOR decision.
Form 458T transfer denied
County Board of Equalization
Written appeal within 30 days after receipt of transfer disapproval.
A homestead appeal is not a substitute for a valuation protest. DOR’s guide specifically warns that if the problem is the assessed value itself, the valuation must be protested through the applicable property-value protest procedure by its deadline.
458P
Form 458P — Petition for Redetermination Used for a Nebraska DOR homestead determination, not a county valuation protest.
Open Official Form 458P
Filing is only step one

How to Verify Your Nebraska Homestead Exemption and Savings

Keep your filed Form 458 and all schedules.
Watch for county-level correspondence. The assessor can issue Form 458R when ownership, occupancy or value causes a reduction/rejection.
Watch for DOR income correspondence. DOR’s annual timeline generally places income-based partial approvals or denials later in the year.
Check your county parcel after processing.
Review the county treasurer’s tax statement. The final statement shows the tax obligation after the approved exemption.
Compare exempt value and actual tax—not merely the application percentage.
Nebraska’s annual guide explains that the State reimburses the county for the tax revenue lost from approved homestead exemptions. The homeowner pays any remaining amount when the exemption is partial.
Income mistake discovered later?

Amended Income Can Produce a Corrected Bill or Refund

Nebraska DOR can review reported household income within the statutory review period.

DOR finds income was understated The exemption percentage can be reduced and a corrected tax statement can require additional tax.
Applicant proves lower qualifying income When DOR approves amended household income, the county treasurer can issue a refund of qualifying tax already paid.
If the error also affects a filed income-tax return, DOR guidance says the underlying income-tax return should also be amended when appropriate.
Jointly owned home

Why Multiple Unmarried Owner-Occupants May Both Need to File

DOR recommends that eligible unmarried owner-occupants both file when each qualifies for the same homestead.

This can protect the exemption if one applicant dies, transfers the ownership interest or moves before August 16.

Only one homestead exemption is ultimately applied to a property. When multiple qualifying applications exist for the same homestead, DOR guidance says the approved application producing the highest exemption is applied.

Can Married Owners Claim Two Nebraska Homestead Exemptions?

Owning two residences does not automatically produce two homestead exemptions.

DOR guidance recognizes a limited situation in which spouses genuinely live in separate residences, but their incomes are still combined for purposes of determining eligibility.

A vacation home or second residence is not automatically a second homestead. If spouses genuinely maintain separate qualifying homes, ask the county assessor to apply the rule to the actual facts before filing.
2026 practical calendar

When Nebraska Homestead Decisions Happen

Period
What happens
What the homeowner should do
January
DOR/preprinted application preparation.
Gather prior-year income and eligibility documents.
After February 1–June 30
Normal filing window.
File Form 458 + Schedule I/documentation when required.
By July 20
Possible county-board extension.
Only available when formally requested/granted and statutory conditions are met.
August 15
Key occupancy/transfer date.
Complete qualifying Form 458T transfer by this date.
September
County average residential values are certified/published.
Check your county’s current maximum exemption/value figures.
Fall
Income and maximum-value decisions continue.
Open every DOR/assessor notice immediately because appeal windows are short.
December
Treasurer statements reflect tax obligation.
Verify the approved homestead reduction appears correctly.
Statewide help

Nebraska Homestead Exemption Contact Information

Nebraska Homestead Helpline

888-475-5101

Useful for statewide form, category, income and program questions.

Property Assessment Division

Nebraska Department of Revenue
301 Centennial Mall South
PO Box 98919
Lincoln, NE 68509-8919

County Assessor

Handles Form 458 filing, parcel value, ownership/occupancy review, transfer processing and county-level rejection.

Find County Assessor
County Treasurer

Handles the resulting property-tax statement, tax payments and qualifying refunds after applicable corrections.

Find County Treasurer
Official-source research ledger

Primary Nebraska Sources Used for This Guide

Nebraska Homestead Exemption

Main DOR forms, current income table, information guide, assessor directory, county value tables and program contact.

Open DOR Homestead Center
2026 Homestead Information Guide

Categories, income, filing, transfer, disability, late application and appeals.

Open 2026 Information Guide
2026 Form 458

Current application, applicant fields, ownership/occupancy questions and category descriptions.

Open Form 458
2026 Schedule I

Household income, medical expenses, Social Security, owner-occupant and non-filer calculations.

Open Schedule I
Maximum Value Guidance

County value formulas and the $2,500 incremental reduction schedule.

Open Maximum Value Guidance
2026 Legislative Changes

LB 803 veteran filing, LB 826 late VA certification and LB 838 trust documentation.

Open 2026 Legislative Changes
Neb. Rev. Stat. §77-3501.01

Defines standard, disability and special-category exempt amounts.

Open §77-3501.01
Neb. Rev. Stat. §77-3512

Current filing deadlines, late exceptions and 2026 permanent-veteran/survivor filing change.

Open §77-3512
Neb. Rev. Stat. §77-3514.01

Late filing for medical condition, spouse death or delayed VA certification.

Open §77-3514.01
Neb. Rev. Stat. §77-3519

County-assessor rejection and County Board of Equalization appeal deadlines.

Open §77-3519
Reviewed August 22, 2026. The article intentionally does not publish a supposed final 2026 county average/max-value table because Nebraska DOR has not yet posted that table. Recheck the DOR Homestead page after the September county-value certification cycle.
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10 practical Nebraska homestead questions

Nebraska Homestead Exemption FAQs

1. Who qualifies for a Nebraska homestead exemption in 2026?

Nebraska has several qualifying categories. They include homeowners who were age 65 or older before January 1, certain veterans disabled by a non-service-connected accident or illness, qualifying persons with physical or developmental disabilities, certain 100% service-connected disabled veterans, qualifying surviving spouses, specified paraplegic or multiple-amputee veterans whose homes were substantially contributed to by the VA, and qualifying veterans with 100% service-connected temporary disability. Income and home-value limits apply to Categories 1, 2, 3 and 6, but DOR states that those limits do not apply to Categories 4V, 4S, 5 and 7.

2. How old do I have to be for the Nebraska senior homestead exemption?

For Category 1, the Nebraska 2026 guide requires the applicant to be age 65 or older before January 1 of the application year. For a 2026 application, that generally means the applicant needed to have reached age 65 by December 31, 2025. Nebraska therefore differs from states that allow a homeowner to qualify merely by turning 65 later in the year.

3. What was the Nebraska homestead exemption filing deadline for 2026?

The normal Form 458 filing period was after February 1 and on or before June 30, 2026 with the county assessor where the homestead is located. A county board can grant a written-request extension to no later than July 20 under statutory conditions. Nebraska also provides narrow late filing routes for a qualifying medical condition, death of a spouse and, under 2026 legislation, certain VA certifications received after June 30.

4. What are the Nebraska homestead income limits for 2026?

Nebraska uses a sliding scale based on 2025 household income rather than one yes/no income number. For an age-65 applicant, 100% income-based relief extends through $37,000.99 for single status and $43,400.99 for married or closely related status; relief gradually falls to zero at $54,301 and $64,501 respectively. For the income-tested disabled table, 100% relief extends through $41,600.99 single and $47,700.99 married or closely related, with zero relief beginning at $59,001 and $68,701 respectively.

5. Does Social Security count as income for the Nebraska homestead exemption?

Social Security retirement income must be included in Nebraska homestead household income even when a person did not file an income-tax return. Schedule I has separate rules for Social Security disability benefits: qualifying disability benefits before full retirement age are treated differently, while benefits that convert to retirement benefits at full retirement age must be reported under the retirement rules.

6. Can medical expenses lower my Nebraska homestead household income?

Yes. Qualifying unreimbursed medical and dental expenses can reduce household income to the extent they exceed 4% of household income before the medical deduction. The current Schedule I instructions cover qualifying practitioner and hospital expenses, prescription medicines, insulin, medical equipment and specified health-insurance premiums while excluding reimbursed expenses and various nonqualifying costs.

7. How much property value does the Nebraska homestead exemption cover?

Nebraska does not use one statewide value amount for the income-tested categories. For Category 1, the maximum exempt amount is generally based on 100% of the county’s average assessed single-family residential value or $40,000, whichever is greater, subject to the home’s taxable value. Income-tested disability categories use 120% of the county average or $50,000, whichever is greater. As of August 22, 2026, DOR has not yet published the statewide 2026 county average/max-value table, so the 2025 figures should not be presented as final 2026 values.

8. Do Nebraska disabled veterans have to file Form 458 every year?

Not every veteran category follows the same rule. Legislation operative July 18, 2026 changed the filing requirement for specified permanent disabled-veteran and qualifying surviving-spouse categories. Current Neb. Rev. Stat. §77-3512 says the veterans and surviving spouses covered by the listed §77-3506 subdivisions are not required to file an application in subsequent years. This supersedes portions of the earlier February 2026 guide/chart. Other veteran categories, including temporary-disability or VA-contributed-home situations, can have different filing requirements.

9. Can I transfer my Nebraska homestead exemption if I move during the year?

Yes, in qualifying circumstances. If the original homestead application was properly handled and the applicant acquires a new Nebraska homestead after January 1 and before August 15, Form 458T can transfer the exemption. The applicant must own and occupy the new homestead by August 15 and normally file Form 458T with the assessor where the new home is located by August 15. The form also provides a 30-day route following certain Form 458R rejection notices.

10. How do I appeal a Nebraska homestead exemption denial or reduction?

The route depends on who made the decision. A non-value rejection by the county assessor can generally be appealed to the County Board of Equalization within 30 days after receipt. A value-based homestead rejection follows the special June 30 complaint rule, subject to a possible July 20 county-board extension. If the Nebraska Tax Commissioner denies or reduces the exemption percentage based on income, the applicant can use Form 458P to request redetermination within 30 days after receiving the state decision.

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