Nebraska Property Tax 2026: Seven Homestead Categories and June 30 Deadline

Nebraska uses a seven-category homestead exemption system that provides significant relief to seniors, disabled homeowners, and disabled veterans. The state reimburses local taxing authorities for the exemption cost. This 2026 guide explains each category, the February-June 30 filing window, and the 30-day appeal to the county Board of Equalization.

How Nebraska Property Tax Works

Nebraska property tax is administered by 93 county assessors with state oversight from the Nebraska Department of Revenue, Property Assessment Division. Property is assessed at approximately 96-100% of actual value.

The tax calculation

The Seven Homestead Categories

Nebraska's Homestead Exemption categories are numbered by statute. The primary categories:

• Category 1: Seniors (65+) with income limits. 100% exemption with income under approximately $37,000 (single) or $43,400 (joint), sliding scale above
• Category 2: Qualifying disability with income limits
• Category 3: Developmentally disabled with income limits
• Category 4V: 100% service-connected disabled veterans — NO income or value limit
• Category 4S: Surviving spouses of veterans killed in action — NO income limit
• Category 5: Surviving spouses of certain servicemembers — NO income limit
• Category 7: Qualifying disabled with specific physical disabilities listed by statute — NO income limit

Application window

Apply February 1 through June 30 of the tax year. File with the county assessor.

Appealing Your Assessment

Nebraska appeals flow through the county Board of Equalization and Tax Equalization and Review Commission (TERC).

Step 1: Review notice of valuation (May/June)

Step 2: County Board of Equalization

File appeal by June 30 (or 30 days from notice, whichever is later).

Step 3: Tax Equalization and Review Commission (TERC)

Appeal BOE decision within 30 days.

Step 4: District Court / Court of Appeals

Payment Schedule

Nebraska real estate tax is due in two installments:

• First installment: delinquent after April 1
• Second installment: delinquent after September 1

Delinquent tax accrues 14% annual interest. Extended delinquency leads to tax sale.

Frequently Asked Questions

Who qualifies for Nebraska's homestead exemption in 2026?

Seven categories: seniors 65+, disabled, developmentally disabled, 100% disabled veterans (Category 4V), surviving spouses of KIA servicemembers, surviving spouses of certain servicemembers, and homeowners with specific qualifying physical disabilities. Income limits apply for seniors and disabled categories (approximately $37,000 single / $43,400 joint for 100% relief). Veteran and surviving spouse categories have no income limit.

When do I apply for Nebraska's homestead exemption?

Apply between February 1 and June 30, 2026, with your county assessor. File Form 458. Missing the June 30 deadline forfeits the exemption for the tax year.

When is the Nebraska property tax appeal deadline?

File with the county Board of Equalization by June 30 (or within 30 days of the notice of valuation, whichever is later). Appeal BOE decisions to the Tax Equalization and Review Commission (TERC) within 30 days, then to district court.

Are disabled veterans exempt from Nebraska property tax?

Yes, under Category 4V. Veterans with 100% service-connected permanent disability (or 100% Individual Unemployability rating) who own and occupy the homestead from January 1 through August 15 receive full property tax exemption. No income limit, no home value cap.