Home/Homestead/NE

Nebraska

Property Tax Homestead Exemption

100%
Reduction
June 30
Deadline
Yes
Senior Relief
Yes
Veteran Relief

Nebraska offers a homestead exemption of 100%. Applications must be filed by June 30. The exemption requires an annual renewal application. Applications are submitted to the County Assessor. Additional relief programs are available for senior homeowners, veterans, disabled homeowners.

Full Requirements

Has General ExemptionYes
Exemption Typepercentage
Exemption Amount100%
Owner Occupancy RequiredYes
Primary Residence OnlyYes
Application RequiredYes
Application DeadlineJune 30
Filing Frequencyannual
Apply WithCounty Assessor
County VariationNo
Senior ExemptionYes
Veteran ExemptionYes
Disability ExemptionYes

Targeted Relief Programs

Senior Exemption

Homestead exemptions for homeowners aged 65 and older based on sliding-scale income brackets.

Veteran Exemption

Exemptions for qualifying disabled veterans and their surviving spouses.

Disability Exemption

Exemptions for individuals with severe or total disabilities meeting program criteria.

How Nebraska Compares to Neighboring States

StateHas ExemptionAmountSeniorDeadline
Nebraska ★Yes100%YesJune 30
ColoradoYes50%YesJuly 1
IowaYes$4,850YesJuly 1
KansasNo—YesApril 15
South DakotaNo—YesApril 1

Frequently Asked Questions — Nebraska Homestead Exemption

Does Nebraska have a homestead exemption?

Yes. Nebraska offers a homestead exemption for owner-occupied primary residences. The general exemption is 100%.

How much can I save with the Nebraska homestead exemption?

The Nebraska homestead exemption reduces your taxable value by 100%. Your actual tax savings depend on your local mill rate — multiply the exemption amount by your effective property tax rate to estimate annual savings. In a jurisdiction with a 1% effective rate, a $25,000 exemption saves approximately $250 per year.

Do I need to apply for the Nebraska homestead exemption?

Yes. Nebraska requires an application to claim the homestead exemption. Applications are submitted to the County Assessor. The application deadline is June 30. You must reapply each year to maintain the exemption.

When is the deadline to apply for the homestead exemption in Nebraska?

The application deadline in Nebraska is June 30. Missing this deadline typically means the exemption cannot take effect until the following tax year.

Does Nebraska have additional exemptions for seniors?

Yes. Nebraska offers additional homestead tax relief for qualifying senior homeowners. Homestead exemptions for homeowners aged 65 and older based on sliding-scale income brackets.

Are there homestead exemptions for veterans in Nebraska?

Yes. Nebraska provides homestead tax relief for qualifying veterans. Exemptions for qualifying disabled veterans and their surviving spouses.

How do I apply for the homestead exemption in Nebraska?

Applications are submitted to the County Assessor. The deadline is June 30. You will typically need to provide proof of ownership and proof that the property is your primary residence. See the official source link on this page for forms and instructions.

Official Source

Nebraska Department of Revenue

View Official Site →

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Data Methodology

DataTactic researchers verify homestead exemption data directly against official government sources — Nebraska Department of Revenue publications, state statutes, and county assessor guidance. Each data point is cross-referenced against primary sources before publication. Records are reviewed and updated when laws or requirements change. Property tax law can change annually; always confirm current requirements with official state sources.

Last verified: 2026-10-05 · Always confirm with official state sources before filing.