Nebraska · 2026
Nebraska property tax exemptions
✓ Verified August 2026 against official county pages — 2 sources linked below.
Exemptions lower the value your taxes are figured on — for most homeowners they're the easiest money on this page. Nearly every one has a filing date, though, and missing it usually costs you a year. The statewide programs and their deadlines are below; many counties and cities layer their own versions on top.
| Exemption | Deadline to file | What it's worth |
|---|---|---|
| Nebraska Homestead Exemption | File EVERY year between February 2 and June 30 | Income-tested exemption of part or all of the home's value for homeowners 65+, people with qualifying disabilities, and certain veterans and surviving spouses |
| School district tax credits | With the state income tax filing | Refundable state income-tax credits for school district property taxes paid — claimed on the state return, increasingly delivered automatically |
| Disabled veteran homestead categories | Same annual February 2 – June 30 filing | Veterans with qualifying service-connected disabilities (and surviving spouses) get homestead exemption categories with higher or no income limits |
65 or older?
Start with the Nebraska Homestead Exemption — Income-tested exemption of part or all of the home's value for homeowners 65+, people with qualifying disabilities, and certain veterans and surviving spouses. Deadline: File EVERY year between February 2 and June 30.
Comparing states? Every state's senior program is in the senior property tax exemptions by state table.
How to file
Nebraska Homestead Exemption: Annual application (Form 458) with the county assessor, with income documentation — missing the June 30 deadline forfeits the year.
School district tax credits: Claim on the Nebraska return (or receive the frontloaded credit on the bill under newer legislation).
Disabled veteran homestead categories: File Form 458 with VA certification.
Amounts and dates above are the statewide baseline — where counties or cities run their own versions, the local deadline and paperwork can differ. Confirm with your county assessor before relying on a date.
Exempted and still think the bill is high? The next lever is the value itself: how to appeal in Nebraska.
Common questions
- When is the Nebraska homestead exemption deadline?
- File EVERY year between February 2 and June 30. Annual application (Form 458) with the county assessor, with income documentation — missing the June 30 deadline forfeits the year.
- Does Nebraska have a senior property tax exemption?
- The senior-relevant program here is the Nebraska Homestead Exemption. Income-tested exemption of part or all of the home's value for homeowners 65+, people with qualifying disabilities, and certain veterans and surviving spouses. Deadline: File EVERY year between February 2 and June 30.
- Do Nebraska exemptions apply automatically?
- Most don't — nearly every program starts with an application, and some must be renewed. Missing the filing window usually means waiting a year, so if you live in the home you own, check what you've claimed before anything else. Confirm details with your county assessor.
Sources
Every fact on this page comes from an official page. Check them yourself:
- Nebraska DOR — property assessment FAQs — checked 2026-08-12
- Sarpy County — real estate taxes & Form 422 — checked 2026-08-12