The homestead exemption provides relief from property taxes by exempting all or a portion of
the taxable value of the residence. The State of Nebraska reimburses counties and other
governmental subdivisions for the property taxes lost due to homestead exemptions.
In Nebraska, a homestead exemption is available to the following groups of persons:
• Persons age 65 or older before January 1, 2026;
• Qualified disabled individuals; or
• Qualified disabled veterans and their surviving spouses.
Some categories are subject to household income and residence valuation limitations. The
income limitations are on a sliding scale based on filing status and homestead exemption
category.
Homestead exemption forms and information are available at
https://revenue.nebraska.gov/PAD/homestead-exemption
For more information on the homestead exemption program, please contact your county
assessor’s office, or the Department at 888-475-5101.








