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Taxes
Property tax relief for seniors in Nebraska
Nebraska's homestead exemption takes some or all of your home's value off the tax rolls if you are 65 or older and your household income is under the state's limit.
The state pays that part of the tax for you. You apply each year with your county assessor between February 2 and June 30.
How to apply in Nebraska
- By phone
- 1-888-475-5101
- In person
- File Form 458 and Form 458 Schedule I (Income Statement) with your county assessor. Assessors mail a preprinted form to people who applied the year before.
Who may qualify in Nebraska
| Age | 65 or older before January 1 of the year you apply |
|---|---|
| Household income for any relief, 65 and older, single (2026 applications, based on 2025 income) | $54,300.99 or less (full exemption at $37,000.99 or less) |
| Household income for any relief, 65 and older, married or closely related (2026 applications, based on 2025 income) | $64,500.99 or less (full exemption at $43,400.99 or less) |
| Home | You may qualify if you own the home and live in it from January 1 through August 15 of the year. A stay in a nursing home or assisted living doesn't disqualify you if you intend to return. |
| Home value limit | The exemption shrinks by 10% for each $2,500 your home's value is over your county's maximum value, and ends at $20,000 over |
What you may get
| What it's worth (2026) | An exemption of 10% to 100%, depending on income, on your home's value up to your county's maximum exempt amount. The state pays the exempted tax to the county. |
|---|---|
| Maximum exempt value, 65 and older, Douglas County (2026) | $302,282 (maximum home value $604,564) |
| Maximum exempt value, 65 and older, Lancaster County (2026) | $333,050 (maximum home value $666,100) |
Dates, renewals and waiting lists
| Application period (2026) | February 2 to June 30. The county board may extend it to July 20 if you ask in writing. Late filing is also allowed if your spouse died that year or a doctor certifies a medical reason. |
|---|---|
| Renewal | Every year: a new Form 458 and Schedule I |
How Nebraska is different
Where Nebraska's rules differ from the federal rules for Property tax relief for seniors.
- Income limits are a sliding scale: the lower your income, the larger the share of the tax the state pays
- Each county has its own maximum exempt amount and home value limit, published every September
- Household income adds untaxed Social Security to your adjusted gross income, minus medical costs above 4% of income
Good to know
- Renters: the exemption is only for people who own and live in their home.
- Homes owned only by a corporation, partnership or LLC don't qualify. A life estate or trust beneficiary can qualify.
- Homestead Helpline: 1-888-475-5101.
Free help
Free help with this in Nebraska
State Unit on Aging
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in Nebraska
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- Nebraska Department of Revenue, Nebraska Homestead Exemption (official government site). Checked Oct 28, 2026.
- Nebraska Department of Revenue, Nebraska Homestead Exemption Information Guide (February 2026) (official government site). Checked Oct 28, 2026.
- Nebraska Department of Revenue, 2026 Household Income Table (official government site). Checked Oct 28, 2026.
- Nebraska Department of Revenue, 2026 Average Residential Value, Maximum Exempt and Maximum Value by County (official government site). Checked Oct 28, 2026.
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