Nebraska Homestead Exemption: 2026 Rules, Income Limits, Property Value Tests & Savings
Nebraska’s homestead exemption can exempt all or part of the taxable value of a qualifying primary residence for certain seniors, disabled homeowners, disabled veterans and surviving spouses. Unlike a flat-dollar exemption, the benefit can depend on your exemption category, household income, the home’s assessed value and your county’s average residential value.
For most 2026 applicants, Form 458 had to be filed with the county assessor after February 1 and by June 30, 2026. As of August 24, the regular filing period—and even a county-board extension as late as July 20—has passed, but specific late-filing exceptions can still matter.
Who Qualifies for a Nebraska Homestead Exemption?
Nebraska does not give the property-tax homestead exemption to every homeowner. You first need a qualifying applicant category and a qualifying owner-occupied Nebraska homestead.
Quick owner-occupant self-check
Nebraska Homestead Exemption Categories for 2026
Form 458 divides applicants into specific categories. The category determines whether income limits, home-value limits, Schedule I and disability or VA documentation are required.
| Category | Who It Covers | Income Test? | Value Test? |
|---|---|---|---|
| 1 | Individuals age 65 or older before January 1, 2026 | Yes | Yes |
| 2 | Qualifying wartime veterans totally disabled by a nonservice-connected accident or illness | Yes | Yes |
| 3 | Individuals meeting Nebraska’s specified permanent physical-disability criteria | Yes | Yes |
| 4V | Veterans compensated for 100% service-connected permanent disability or qualifying individual unemployability | No | No maximum-value reduction under §77-3506.03 |
| 4S | Certain qualifying surviving spouses connected to service-connected veteran deaths or active-duty deaths | No | No maximum-value reduction under §77-3506.03 |
| 5 | Paraplegic or multiple-amputee veterans whose home was substantially contributed to by the VA, or qualifying surviving spouse | No | Special full-home exemption statute |
| 6 | Individuals certified by Nebraska DHHS as having a qualifying developmental disability | Yes | Yes |
| 7 | Veterans compensated for 100% service-connected temporary disability and qualifying surviving spouses | No | No maximum-value reduction under §77-3506.03 |
Nebraska Homestead Exemption Income Limits for 2026
Categories 1, 2, 3 and 6 use a sliding-scale household-income test. The 2026 application uses 2025 household income. Lower income can qualify for 100% of the otherwise available exempt amount, while higher qualifying income receives a smaller percentage.
| Relief | Age 65+ Single | Age 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–$57,000.99 | $51,301–$53,200.99 | $59,401–$61,700.99 |
| 30% | $48,501–$50,400.99 | $57,001–$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+ |
Check Your 2026 Nebraska Income Relief Percentage
Choose the applicable income-table group and enter the household income calculated on Nebraska Schedule I.
This tool assumes the number entered is already the Nebraska Schedule I household-income amount. It does not calculate AGI additions, Social Security treatment or the medical-expense adjustment.
Nebraska Homestead Maximum Value Rules
For income-limited senior and disabled categories, qualification depends on more than income. Nebraska also compares the homestead’s taxable value with a county-specific residential average.
Senior maximums
- Maximum exempt amount: greater of 100% of county average residential assessed value or $40,000.
- Maximum homestead value: greater of 200% of county average residential assessed value or $95,000.
- Income-table percentage is applied after applicable value rules.
Disabled-category maximums
- Maximum exempt amount: greater of 120% of county average residential assessed value or $50,000.
- Maximum homestead value: greater of 225% of county average residential assessed value or $110,000.
- Uses the disabled-applicant income table.
What If Your Nebraska Home Is Above the Maximum Value?
The older rule is a stepped reduction: the exemption is generally reduced by 10% for each $2,500 that the homestead exceeds the applicable maximum value, and an excess of $20,000 or more can eliminate the exemption. But a newer continuation rule can protect some previously qualifying homeowners.
| Amount Above Maximum | General Reduction |
|---|---|
| $0–$2,499 | 0% |
| $2,500–$4,999 | 10% |
| $5,000–$7,499 | 20% |
| $7,500–$9,999 | 30% |
| $10,000–$12,499 | 40% |
| $12,500–$14,999 | 50% |
| $15,000–$17,499 | 60% |
| $17,500–$19,999 | 70% |
| $20,000+ | 100% under the general rule |
Nebraska Homestead Exemption & Tax Savings Estimator
Enter the county’s current average single-family residential assessed value, your home’s taxable value, category, filing status, household income and approximate property-tax rate.
Educational estimate only. Current county residential averages, exemption approvals, prior-year continuation protection, final taxable value and tax rates are determined by government records. Category 5 follows a special full-home exemption statute and is simplified here.
How Nebraska Calculates “Household Income” for Homestead Exemption
For 2026, the income statement looks back to January 1 through December 31, 2025. Applicants who filed a federal return and those who did not file use different parts of Schedule I.
If you filed a 2025 federal return
- Start with federal adjusted gross income.
- Add the non-taxable portion of Social Security or railroad retirement when instructed.
- Add Nebraska adjustments increasing federal AGI.
- Add income from specified Nebraska obligations.
- Subtract qualifying medical/dental expenses exceeding the statutory 4% threshold.
If you did not file a 2025 federal return
- Report wages and salaries.
- Report Social Security and railroad retirement.
- Report taxable pension/distribution income.
- Report taxable and tax-exempt interest/dividends.
- Complete Worksheet A for applicable other income or adjustments.
Nebraska Homestead Exemption Documents & Forms
The exact document set depends on the category. Filing Form 458 without a required Schedule I or certification can cause the exemption to be waived or denied.
2026 filing kit
Nebraska Homestead Exemption Application.
2025 household-income statement for income-tested categories.
Disability certification when required for Category 2, 3 or 6.
Required for applicable veteran or surviving-spouse categories.
Trust instrument sections or qualifying certificate of trust showing the required occupancy/ownership power.
2025 federal/Nebraska tax information used to complete Schedule I.
Records of qualifying medical, dental and health-insurance expenses actually paid in 2025.
Transfer application when moving between qualifying Nebraska homesteads during the statutory period.
Medical-practitioner certification for a qualifying late homestead application.
How to Apply for the Nebraska Homestead Exemption
Nebraska Department of Revenue sets the statewide rules, but the application is filed with the county assessor where the homestead is located.
Confirm the applicant category
Identify whether the claim is age 65+, qualifying disability, developmental disability, disabled veteran, surviving spouse or VA-contributed-home category.
Find the correct county assessor
Nebraska DOR maintains a statewide assessor directory with office addresses, phone numbers and parcel-search links.
Find County Assessor ↗Open the current Form 458
Use the application for the correct tax year rather than reusing an old form. Review preprinted information carefully if your assessor mailed a returning-applicant form.
Open 2026 Form 458 ↗Complete Schedule I if your category requires it
Categories 1, 2, 3 and 6 generally use the income statement. Form 458 states that Categories 4V, 4S, 5 and 7 do not file Schedule I.
Attach disability, VA or trust documents
Use Form 458B or VA certification when required. If the homestead is trust-owned, provide documentation satisfying Nebraska’s trust-owner rules.
Sign and submit to the county assessor
For the normal 2026 filing cycle, Form 458 and required attachments had to be submitted after February 1 and on or before June 30.
Keep proof of filing
Keep a copy of the signed application and proof that the assessor received it. The forms contain confidential identifying and income information, so use a secure government-approved submission method.
Review any approval, reduction or rejection notice
Do not ignore Form 458R or a Department of Revenue reduction notice. Different appeal routes and deadlines apply depending on whether the issue is value, county eligibility or the Tax Commissioner’s determination.
Missed the June 30, 2026 Nebraska Homestead Deadline?
As of August 24, the normal 2026 filing deadline has passed. Nebraska law, however, recognizes several narrow late-filing routes.
Medical condition
A late application can be allowed when a qualifying medical condition impaired the applicant’s ability to file between February 1 and June 30.
Form: 458L + Form 458.
Death of spouse
Nebraska law provides a late-filing route when the applicant’s spouse died during the year for which the exemption is requested.
Proof: death certificate.
Late VA certification
Effective April 2026, qualifying veterans can file late when required VA status certification was received after June 30.
Proof: documentation showing when VA certification was received.
Can You Transfer a Nebraska Homestead Exemption to a New Home?
Yes, in specific circumstances. Form 458T lets an applicant who had a timely 2026 homestead application transfer the exemption to a newly acquired Nebraska homestead.
Acquire the new home
The new Nebraska homestead must be acquired after January 1 and before August 15 of the application year.
Occupy by August 15
The applicant must own and occupy the new homestead by the statutory August 15 date.
File Form 458T
File with the county assessor where the new homestead is located.
Major 2026 Change for Permanently Disabled Veterans & Surviving Spouses
Nebraska changed its veteran homestead filing law after the 2026 Form 458 was originally prepared. This matters when older instructions and the current statute appear to conflict.
Five-year / annual refiling language
The published 2026 Form 458 chart states that Category 4V permanent 100% disabled veterans file initially and in years ending in 0 or 5, while certain spouse categories were listed with recurring filing requirements.
No subsequent application for specified permanent-veteran categories
Effective July 18, 2026, §77-3506 and §77-3512 provide that qualifying permanently disabled veterans and several qualifying surviving-spouse categories do not have to file an application in subsequent years.
Can a Home in a Trust Qualify for Nebraska Homestead Exemption?
Potentially yes. Nebraska’s owner definition recognizes certain trust beneficiaries when the trust gives the beneficiary the required control or occupancy rights.
Right to occupy
The trust can qualify when it specifically gives the beneficiary the right to occupy the homestead premises.
Right to amend or revoke
Qualification can also exist when the beneficiary has power to amend or revoke the trust to obtain occupancy or title rights.
Power to withdraw the home
A beneficiary may also qualify when the trust permits withdrawal of the homestead premises and placement of record title in the occupant’s name.
How to Appeal a Nebraska Homestead Exemption Denial
The correct deadline depends on who rejected or reduced the claim and why.
| Problem | Where to Challenge | Deadline |
|---|---|---|
| County assessor rejection based on homestead value | Written complaint with county clerk for county board of equalization hearing | Generally June 30; county board may extend to July 20 |
| County assessor rejection for another reason | Written complaint with county clerk | Within 30 days after receiving the rejection notice |
| Tax Commissioner rejection or reduction | Petition to Tax Commissioner | Within 30 days after receiving the notice |
| County board decision | Tax Equalization and Review Commission | Generally within 30 days after the board decision |
Where Do You File the Nebraska Homestead Exemption?
File through the county assessor for the county where the homestead is located. Do not send the normal application to the county treasurer just because the treasurer collects property taxes.
Quick county navigator
Nebraska Homestead Rules for Common Special Cases
I live in a mobile home
Nebraska’s homestead definition can include a residence or mobile home and surrounding contiguous land not exceeding one acre. A qualifying mobile home may also be located on leased land.
I am living in a nursing home or health care facility
A health-related absence does not automatically end the exemption if you can demonstrate an intention to return to the homestead. Facts such as removal of household furnishings or renting the home to someone else can matter.
My sibling, parent or adult child co-owns and lives in the home
Closely related co-owner occupants can affect filing status and household income. Form 458 instructs that non-spouse owner-occupants generally complete separate Schedule I income statements when the category is income-tested.
The house increased sharply in value this year
If you received an income-limited senior or disability exemption in the previous year while the home was below the maximum value, current law may preserve eligibility after the value rises above the maximum, provided the increase was not caused by improvements and you remain otherwise eligible.
My home was damaged by a natural disaster
Nebraska has special guidance for owners displaced by natural disasters. A person can potentially remain treated as occupying the homestead when the residence became uninhabitable and the claimant intends to rebuild or repair and return.
I filed a federal tax extension
Nebraska regulations permit an extended deadline for Schedule I when the IRS grants a federal filing extension, but Form 458 itself still must be filed by the applicable homestead deadline with reference to the IRS extension.
My spouse remarried after receiving a veteran surviving-spouse exemption
Current veteran-surviving-spouse rules distinguish remarriage before age 57 from remarriage after age 57. A qualifying surviving spouse who remarries before age 57 can lose the exemption and must notify the county assessor within the statutory period.
Nebraska Homestead Exemption Problems: What to Do Next
I missed June 30
The regular deadline is gone, but medical incapacity, qualifying spouse death or late VA certification can create a statutory late-filing route.
Next: contact the county assessor and identify the exact late-filing exception before submitting anything.
My income looks too high
Do not compare gross income directly with the table. Nebraska uses its Schedule I household-income calculation.
Next: complete Schedule I, including applicable Social Security treatment and qualifying medical-expense deduction.
My home is above the county maximum
Newer law may preserve eligibility for some existing recipients whose home rose above the maximum without disqualifying improvements.
Next: compare your prior-year exemption status and prior-year value before assuming the current exemption is lost.
I never received a preprinted application
Receiving a reminder is helpful but does not replace the applicant’s responsibility to secure and file the correct forms when filing is required.
Next: obtain Form 458 directly from Nebraska DOR or the county assessor.
My VA letter arrived after June 30
2026 law added a specific late-filing route for qualifying VA status certification received after the regular deadline.
Next: keep proof showing when the VA certification was received and contact the assessor about §77-3514.01.
My application was reduced
A reduction can result from income, home value or another eligibility determination. Appeal routes differ depending on who made the determination.
Next: read the notice immediately and identify whether the county assessor or Tax Commissioner made the reduction.
I moved to a different Nebraska county
A transfer can be possible when statutory acquisition, occupancy and Form 458T timing requirements are satisfied.
Next: contact both the original and new county assessor and review Form 458T immediately.
I am a permanently disabled veteran and received renewal paperwork
Current law changed on July 18, 2026 for specified permanent-veteran and surviving-spouse categories.
Next: ask the assessor to apply the current §77-3506 and §77-3512 rules rather than relying only on an older instruction sheet.
Nebraska Homestead Exemption FAQs
What is the Nebraska homestead exemption?
It is a state-funded property-tax relief program that exempts all or part of the taxable value of a qualifying Nebraska primary residence. Nebraska reimburses local taxing subdivisions for property-tax revenue lost through approved homestead exemptions.
Who qualifies for the Nebraska homestead exemption in 2026?
Qualifying categories include certain homeowners age 65 or older, specified disabled individuals, developmental-disability claimants, qualifying disabled veterans and qualifying surviving spouses. Different categories have different income, value and certification requirements.
How old do I need to be for the Nebraska senior homestead exemption?
For Category 1 in 2026, the applicant must have been age 65 or older before January 1, 2026, meaning the applicant generally needed to turn 65 no later than December 31, 2025.
What was the 2026 Nebraska homestead exemption deadline?
The normal filing period was after February 1 and on or before June 30, 2026. A county board can authorize an extension for an applicant as late as July 20, subject to statutory restrictions.
Can I file a Nebraska homestead exemption late?
In limited situations, yes. Nebraska provides late-filing routes for a medical condition that impaired timely filing, death of a spouse during the application year, and certain qualifying VA certifications received after June 30.
What are the Nebraska homestead income limits for 2026?
Age-65 applicants receive some relief below $54,301 of Schedule I household income when single and below $64,501 when married or living with closely related co-owners. Income-tested disabled categories receive some relief below $59,001 when single and below $68,701 when married or closely related. Lower income levels qualify for larger relief percentages.
Does Social Security count as income for Nebraska homestead exemption?
Nebraska’s Schedule I calculation includes Social Security or railroad retirement amounts specified by the form, including amounts that can be excluded from federal AGI. Applicants should use Schedule I rather than comparing federal taxable income alone with the homestead table.
Can medical expenses reduce Nebraska homestead household income?
Yes. Qualifying medical expenses actually paid can reduce household income to the extent those expenses exceed 4% of household income calculated before the medical-expense deduction.
Does my home have to be below a certain value?
Income-tested senior and disability categories use county-based maximum-value rules. Current law also preserves eligibility for some existing recipients whose home later rises above the maximum for reasons other than improvements.
How much property value can the Nebraska homestead exemption remove?
The exempt amount varies by category and county. For age-65 applicants it is generally based on 100% of the county average residential assessed value or $40,000, whichever is greater. Income-tested disability categories generally use 120% of the county average or $50,000, whichever is greater, before income and applicable value adjustments.
Do I have to file Form 458 every year?
Most income-tested categories still require annual filing. Current law effective July 18, 2026 removed subsequent-year application requirements for specified permanently disabled veteran and qualifying surviving-spouse categories. Temporary 100% service-connected disability remains an annual filing category.
Can a trust-owned Nebraska home qualify?
Potentially yes. The beneficiary must satisfy Nebraska’s statutory ownership and occupancy-power requirements. Effective July 18, 2026, state law expressly recognizes a qualifying certificate of trust as possible documentation.
Can I transfer a Nebraska homestead exemption when I move?
Potentially. Form 458T can transfer a qualifying exemption when a new Nebraska homestead is acquired and occupied within the statutory January-to-August period and the transfer filing requirements are met.
Where do I file Form 458?
File Form 458 and required attachments with the county assessor in the Nebraska county where the homestead is located.
What can I do if Nebraska denies my homestead exemption?
A county-assessor rejection can be challenged before the county board of equalization. Non-value rejections generally have a 30-day complaint deadline after receipt of notice; value-based rejection deadlines follow the June 30/possible July 20 framework. A Tax Commissioner rejection or reduction generally has a separate 30-day petition route.
Nebraska Homestead Exemption Official Resources
Income limits, county residential averages, forms and legislation can change. Use the current Nebraska government resources below for filing or final verification.