Nebraska homestead exemption
Property tax relief for owner-occupied homes, tax year 2026
Nebraska's homestead exemption is not for every homeowner: it is property tax relief for owners 65 or older, certain disabled people and certain veterans. Relief is paid by the state and runs from 10 to 100 percent depending on income; file Form 458 with your county assessor between February 2 and June 30.
State law sets the income limits and the percentage of relief, and the Department of Revenue approves each application. The exemption reduces your home's tax, and the state pays the exempt part to the county treasurer. You file with your county assessor each year.
Exemptions at a glance
| Exemption | Amount | Who qualifies |
|---|---|---|
| Owners 65 or older (category 1) | 10 to 100 percent relief on the lesser of your home's value or your county's average residential value, set by income source | Homeowners who are 65 or older before January 1 of the application year. |
| Disabled owners and non-service-connected disabled veterans (categories 2, 3 and 6) | 10 to 100 percent relief set by income; veterans and disabled persons have higher income limits than seniors source | Veterans totally disabled by a non-service-connected accident or illness, people with a qualifying physical disability, and people with a developmental disability. |
| Veterans with 100 percent disability (categories 4V, 5 and 7) | No income or home value limits for these categories source | Veterans with a 100 percent permanent service-connected disability or a 100 percent individual unemployability rating, veterans whose homes were substantially contributed to by the VA, and veterans with a 100 percent temporary disability. |
| Surviving spouses of qualified veterans (category 4S) | No income or home value limits source | Surviving spouses who have not remarried, or who remarried after age 57, of a veteran who died of a service-connected disability, a service member who died on active duty, or a veteran with a 100 percent permanent service-connected disability. |
Owners 65 or older (category 1): You must own and live in the home from January 1 through August 15 and have household income within the table. Single owners get 100 percent relief at income up to $37,000.99, and married owners at up to $43,400.99, based on 2025 income.
Disabled owners and non-service-connected disabled veterans (categories 2, 3 and 6): Qualifying physical disabilities are loss of mobility needing a mechanical aid, loss of both arms above the elbow, or a permanent partial disability of both arms over 75 percent. Social Security disability alone does not qualify you. Most applicants need Form 458B from a medical practitioner the first year.
Veterans with 100 percent disability (categories 4V, 5 and 7): Your VA certification must be on file when you first apply and in years ending in 0 or 5. Category 4V does not need to file a new Form 458 every year unless something changes.
Surviving spouses of qualified veterans (category 4S): You must own and live in the home from January 1 through August 15 and file Form 458 each year, with a VA certification the first year and in years ending in 0 or 5.
Income limits for 2026
| Relief | Age 65 or older, single | Age 65 or older, married | Disabled or veteran, single | Disabled or veteran, married |
|---|---|---|---|---|
| 100% | $0 to $37,000.99 | $0 to $43,400.99 | $0 to $41,600.99 | $0 to $47,700.99 |
| 90% | $37,001 to $38,900.99 | $43,401 to $45,800.99 | $41,601 to $43,600.99 | $47,701 to $50,000.99 |
| 80% | $38,901 to $40,800.99 | $45,801 to $48,100.99 | $43,601 to $45,500.99 | $50,001 to $52,400.99 |
| 70% | $40,801 to $42,700.99 | $48,101 to $50,400.99 | $45,501 to $47,400.99 | $52,401 to $54,700.99 |
| 60% | $42,701 to $44,700.99 | $50,401 to $52,800.99 | $47,401 to $49,300.99 | $54,701 to $57,000.99 |
| 50% | $44,701 to $46,600.99 | $52,801 to $55,100.99 | $49,301 to $51,300.99 | $57,001 to $59,400.99 |
| 40% | $46,601 to $48,500.99 | $55,101 to $57,500.99 | $51,301 to $53,200.99 | $59,401 to $61,700.99 |
| 30% | $48,501 to $50,400.99 | $57,501 to $59,800.99 | $53,201 to $55,100.99 | $61,701 to $64,100.99 |
| 20% | $50,401 to $52,400.99 | $59,801 to $62,100.99 | $55,101 to $57,000.99 | $64,101 to $66,400.99 |
| 10% | $52,401 to $54,300.99 | $62,101 to $64,500.99 | $57,001 to $59,000.99 | $66,401 to $68,700.99 |
| 0% | $54,301 and over | $64,501 and over | $59,001 and over | $68,701 and over |
Table subject to change. Income is household income from 2025. Categories 4V, 4S, 5 and 7 have no income limit.
Home value limits by county, 2026
Max exempt is the most of your home's value that can be exempted; max value is the home value above which the exemption starts to shrink.
Show all 93 counties
| County | Maximum exempt value, 65 or older | Maximum exempt value, disability | Home value where relief starts to shrink, 65 or older | Home value where relief starts to shrink, disability |
|---|---|---|---|---|
| Adams | $217,082 | $260,499 | $434,164 | $488,435 |
| Antelope | $163,255 | $195,906 | $326,510 | $367,324 |
| Arthur | $114,725 | $137,670 | $229,450 | $258,132 |
| Banner | $141,839 | $170,207 | $283,678 | $319,138 |
| Blaine | $90,296 | $108,356 | $180,592 | $203,166 |
| Boone | $191,625 | $229,950 | $383,250 | $431,157 |
| Box Butte | $158,806 | $190,568 | $317,612 | $357,314 |
| Boyd | $66,695 | $80,034 | $133,390 | $150,064 |
| Brown | $133,757 | $160,509 | $267,514 | $300,954 |
| Buffalo | $261,650 | $313,980 | $523,300 | $588,713 |
| Burt | $195,496 | $234,596 | $390,992 | $439,866 |
| Butler | $187,289 | $224,747 | $374,578 | $421,401 |
| Cass | $259,084 | $310,901 | $518,168 | $582,939 |
| Cedar | $163,884 | $196,661 | $327,768 | $368,739 |
| Chase | $184,216 | $221,060 | $368,432 | $414,486 |
| Cherry | $182,451 | $218,942 | $364,902 | $410,515 |
| Cheyenne | $144,523 | $173,428 | $289,046 | $325,177 |
| Clay | $143,792 | $172,551 | $287,584 | $323,532 |
| Colfax | $208,665 | $250,398 | $417,330 | $469,497 |
| Cuming | $217,597 | $261,117 | $435,194 | $489,594 |
| Custer | $140,135 | $168,162 | $280,270 | $315,304 |
| Dakota | $202,769 | $243,323 | $405,538 | $456,231 |
| Dawes | $140,691 | $168,830 | $281,382 | $316,555 |
| Dawson | $181,167 | $217,401 | $362,334 | $407,626 |
| Deuel | $98,112 | $117,735 | $196,224 | $220,752 |
| Dixon | $154,316 | $185,180 | $308,632 | $347,211 |
| Dodge | $224,201 | $269,042 | $448,402 | $504,453 |
| Douglas | $302,282 | $362,739 | $604,564 | $680,135 |
| Dundy | $128,527 | $154,233 | $257,054 | $289,186 |
| Fillmore | $136,980 | $164,376 | $273,960 | $308,205 |
| Franklin | $112,176 | $134,612 | $224,352 | $252,396 |
| Frontier | $151,322 | $181,587 | $302,644 | $340,475 |
| Furnas | $125,522 | $150,627 | $251,044 | $282,425 |
| Gage | $194,772 | $233,727 | $389,544 | $438,237 |
| Garden | $96,086 | $115,304 | $192,172 | $216,194 |
| Garfield | $165,912 | $199,095 | $331,824 | $373,302 |
| Gosper | $301,089 | $361,307 | $602,178 | $677,451 |
| Grant | $121,470 | $145,764 | $242,940 | $273,308 |
| Greeley | $138,025 | $165,630 | $276,050 | $310,557 |
| Hall | $231,084 | $277,301 | $462,168 | $519,939 |
| Hamilton | $254,534 | $305,441 | $509,068 | $572,702 |
| Harlan | $150,607 | $180,729 | $301,214 | $338,866 |
| Hayes | $108,244 | $129,893 | $216,488 | $243,549 |
| Hitchcock | $117,423 | $140,908 | $234,846 | $264,202 |
| Holt | $136,443 | $163,732 | $272,886 | $306,997 |
| Hooker | $165,068 | $198,082 | $330,136 | $371,403 |
| Howard | $194,023 | $232,828 | $388,046 | $436,552 |
| Jefferson | $130,167 | $156,201 | $260,334 | $292,876 |
| Johnson | $182,930 | $219,516 | $365,860 | $411,593 |
| Kearney | $217,698 | $261,238 | $435,396 | $489,821 |
| Keith | $215,255 | $258,306 | $430,510 | $484,324 |
| Keya Paha | $82,607 | $99,129 | $165,214 | $185,866 |
| Kimball | $137,921 | $165,506 | $275,842 | $310,323 |
| Knox | $123,784 | $148,541 | $247,568 | $278,514 |
| Lancaster | $333,050 | $399,660 | $666,100 | $749,363 |
| Lincoln | $201,727 | $242,073 | $403,454 | $453,886 |
| Logan | $99,401 | $119,282 | $198,802 | $223,653 |
| Loup | $187,131 | $224,558 | $374,262 | $421,045 |
| Madison | $234,344 | $281,213 | $468,688 | $527,274 |
| Mcpherson | $88,994 | $106,793 | $177,988 | $200,237 |
| Merrick | $214,861 | $257,834 | $429,722 | $483,438 |
| Morrill | $118,409 | $142,091 | $236,818 | $266,421 |
| Nance | $136,442 | $163,731 | $272,884 | $306,995 |
| Nemaha | $153,017 | $183,621 | $306,034 | $344,289 |
| Nuckolls | $72,244 | $86,693 | $144,488 | $162,549 |
| Otoe | $221,618 | $265,942 | $443,236 | $498,641 |
| Pawnee | $111,757 | $134,109 | $223,514 | $251,454 |
| Perkins | $172,766 | $207,320 | $345,532 | $388,724 |
| Phelps | $203,791 | $244,550 | $407,582 | $458,530 |
| Pierce | $201,953 | $242,344 | $403,906 | $454,395 |
| Platte | $279,454 | $335,345 | $558,908 | $628,772 |
| Polk | $199,043 | $238,852 | $398,086 | $447,847 |
| Red Willow | $156,430 | $187,716 | $312,860 | $351,968 |
| Richardson | $97,374 | $116,849 | $194,748 | $219,092 |
| Rock | $81,375 | $97,650 | $162,750 | $183,094 |
| Saline | $198,895 | $238,674 | $397,790 | $447,514 |
| Sarpy | $344,147 | $412,977 | $688,294 | $774,331 |
| Saunders | $355,669 | $426,803 | $711,338 | $800,256 |
| Scotts Bluff | $169,915 | $203,898 | $339,830 | $382,309 |
| Seward | $265,688 | $318,826 | $531,376 | $597,798 |
| Sheridan | $99,358 | $119,230 | $198,716 | $223,556 |
| Sherman | $125,466 | $150,560 | $250,932 | $282,299 |
| Sioux | $89,798 | $107,758 | $179,596 | $202,046 |
| Stanton | $237,658 | $285,190 | $475,316 | $534,731 |
| Thayer | $137,536 | $165,044 | $275,072 | $309,456 |
| Thomas | $117,823 | $141,388 | $235,646 | $265,102 |
| Thurston | $134,404 | $161,285 | $268,808 | $302,409 |
| Valley | $158,244 | $189,893 | $316,488 | $356,049 |
| Washington | $354,445 | $425,334 | $708,890 | $797,502 |
| Wayne | $216,974 | $260,369 | $433,948 | $488,192 |
| Webster | $133,455 | $160,146 | $266,910 | $300,274 |
| Wheeler | $112,504 | $135,005 | $225,008 | $253,134 |
| York | $214,977 | $257,973 | $429,954 | $483,699 |
How to file
- Where: File Form 458, Schedule I and any required documents with the county assessor in the county where the home is.
- Deadline: June 30. The filing period opens February 2 and ends June 30; the county board can extend it to July 20 on written request, and late filing is allowed in two other cases, after a spouse's death or a medical condition that prevented filing. source
- Form: Form 458, Nebraska Homestead Exemption Application
- Renewal: You must file every year; county assessors mail preprinted applications to prior-year applicants, but filing on time is your responsibility.
If you just bought
You must own and live in the home from January 1 through August 15, so a home bought after August 15 does not qualify that year. If you already filed on your old home and buy a new one before August 15, file Form 458T with the county assessor where the new home is by August 15. source
Caps and freezes
- Home value limit: If your home's assessed value is above your county's maximum value, the exemption drops 10 percent for each $2,500 over, and a home $20,000 or more over the maximum gets no exemption. source
- Maximum exempt amount: For owners 65 or older the maximum exempt amount is your county's average residential value; for disabled owners it is 120 percent of that value. The county table lists both amounts and the maximum home values for 2026. source
By county
The maximum exempt amount and maximum home value are set county by county from the average residential value, so use the county table to see yours.
Frequently asked questions
What is the homestead exemption in Nebraska?
Nebraska's homestead exemption is not for every homeowner: it is property tax relief for owners 65 or older, certain disabled people and certain veterans. Relief is paid by the state and runs from 10 to 100 percent depending on income; file Form 458 with your county assessor between February 2 and June 30.
When is the deadline to file for a homestead exemption in Nebraska?
June 30. The filing period opens February 2 and ends June 30; the county board can extend it to July 20 on written request, and late filing is allowed in two other cases, after a spouse's death or a medical condition that prevented filing.
Is there a senior or over-65 homestead exemption in Nebraska?
Owners 65 or older (category 1): 10 to 100 percent relief on the lesser of your home's value or your county's average residential value, set by income. Homeowners who are 65 or older before January 1 of the application year. You must own and live in the home from January 1 through August 15 and have household income within the table. Single owners get 100 percent relief at income up to $37,000.99, and married owners at up to $43,400.99, based on 2025 income. For tax year 2026, 100% relief goes to a single person age 65 or older with household income of $0 to $37,000.99.
Sources
- Nebraska Department of Revenue, Property Assessment Division
- revenue.nebraska.gov
- revenue.nebraska.gov
- revenue.nebraska.gov
- Form 458, Nebraska Homestead Exemption Application
Checked November 14, 2026 for tax year 2026. Amounts set by local taxing units can differ; the county pages list them where we have them.
General information, not tax advice. Confirm the amount and deadline with Nebraska Department of Revenue, Property Assessment Division or your county office.
Homestead exemptions by state