Nebraska Property Tax Exemptions 2026: Homestead, Senior, Veteran & Disability

Nebraska (NE) homeowners have several ways to legally reduce their property tax bill — homestead reductions, senior credits, veteran exemptions, and disability programs. This page lists every Nebraska property tax exemption available in 2026, who qualifies, dollar amounts, and how to apply.

All Nebraska property tax exemptions at a glance

Exemption	Who qualifies	Benefit	Typical savings
Homestead (general)	Owner-occupied primary residence	~$43,400 value reduction	$650/yr est.
Senior / Age 65+	Owner-occupied; age 65+; often income-capped	Additional reduction or freeze	$200 – $2,000/yr
Disabled veteran	Service-connected disability rating	Up to 100% exemption in many states	$1,000 – full bill
Disability (non-veteran)	Permanent total disability	Reduction + sometimes freeze	$200 – $1,500/yr
Surviving spouse	Of veteran, first responder, or senior	Continuation of decedent's exemption	Same as deceased's benefit
Agricultural / farm	Active agricultural use	Use-value assessment instead of market	30% – 80% lower bill

Estimated savings use Nebraska's effective property tax rate of 1.50% on the median home value of $223,800. Your actual savings depend on your county assessor's millage and how exemptions are applied to assessed (vs. market) value.

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.

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.

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.