forms and documentation must be filed with their county assessor on or before June 30, 2026.
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 categories of property owners:
• 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 revenue.nebraska.gov/PAD/homestead-exemption.
For more information on the homestead exemption program, please contact your county assessor or DOR at 888-475-5101.
