Property tax relief for seniors in Nebraska

Who qualifies

To get the over-65 homestead exemption for 2026, you must:

• be 65 or older before January 1, 2026,
• own the home (or be the surviving spouse of the owner), and
• live in it from January 1 through August 15.

The homestead is your house or mobile home and up to one acre of land around it. Joint owners, life estate holders and beneficiaries of a trust that owns the home can qualify. A home owned only by a corporation, partnership or LLC does not.

People with disabilities and disabled veterans can qualify at any age under other categories, with higher income limits. Full relief for them goes up to $41,600 single or $47,700 married. They file Form 458B to certify the disability.

Income limits for 2026

The 2026 exemption is based on your 2025 income. The higher your income, the smaller the share of your tax that is removed.

"Single" means you filed, or would have filed, as single or head of household. "Married" means married filing jointly or separately. If you live with and co-own the home with a parent, brother or sister, you use the married column, and each of you fills in a Schedule I.

What counts as household income

Household income starts with your federal adjusted gross income from last year. Then you add:

• Social Security and railroad retirement benefits that were not in your adjusted gross income (you must include Social Security even if you do not file a tax return),
• interest and dividends from Nebraska state and local bonds,
• Nebraska additions to income, and any net operating loss carried forward.

Pensions, IRA withdrawals, capital gains, interest and dividends all count. The income of your spouse and every other owner who lives in the home counts too.

Medical costs can lower your income

You can subtract medical and dental costs above 4% of your household income. This includes health insurance premiums you pay yourself (not employer plans), care from licensed providers, insulin and prescription drugs. Over-the-counter medicine does not count. Keep your receipts.

Home value limits

Your home's value also matters. Each county has a maximum value. It is the greater of 200% of the county's average assessed value for single-family homes, or $95,000. The Department of Revenue certifies county averages each September.

• If your home is worth more than the maximum, your exemption drops by 10% for each $2,500 of value above it.
• If your home is worth $20,000 or more above the maximum, you get no exemption.

Your county assessor can tell you your county's maximum value.

What the exemption does

The exemption removes part or all of your home's taxable value. The State of Nebraska pays that part of the tax to your county treasurer. You pay any tax that is left.

How to apply

1. Get the forms. You need Form 458 (Nebraska Homestead Exemption Application) and Form 458 Schedule I (Income Statement). Get them from your county assessor or the Department of Revenue website.
2. Fill in Schedule I with last year's income for you and every owner who lives in the home. Attach your medical expense details if you are subtracting them.
3. File both forms with your county assessor after February 1 and no later than June 30. You must file every year.
4. Need more time? You can ask the county board in writing for an extension to July 20. You cannot get an extension two years in a row.
5. Got a tax filing extension? If the IRS gave you an extension, you can file Schedule I late, by the October 15 extension due date.

Late filing after June 30 is also allowed if your spouse died during the year (with a death certificate), or if a doctor certifies a medical condition on Form 458L. These must be filed by June 30 of the next year.

After you apply

• Mid-October: The Department of Revenue mails letters if you get only partial relief or are denied because of income.
• October to November: Your county assessor sends Form 458R if your exemption is reduced or rejected for value, ownership or occupancy.
• Appeals: Appeal a county rejection to the county board of equalization within 30 days of getting the notice. Appeal a state income decision with Form 458P within 30 days. A homestead appeal cannot be used to protest your home's value; value protests are due by June 30.
• Errors: If you find a mistake in the income or medical costs you reported, tell the Department of Revenue. It can review exemptions for three years.

Things people miss

• Moving: If you buy a new home before August 15, file Form 458T with the assessor in the new county by August 15 to transfer your exemption.
• Nursing home stays: If you move to a nursing home or assisted living for health reasons but plan to return, you can still qualify. There is no time limit, as long as your furniture is still there and the home is not sold or rented.
• A death in the family: If you are married and your spouse dies, you keep the exemption for that year if you live in the home. If a single owner dies before August 16, the exemption is removed for that year. Unmarried co-owners should each file by June 30.
• Life estates: If you deeded your home to your children but kept a life estate, you still count as the owner.

Free help

• Nebraska Homestead Helpline: 1-888-475-5101.
• Your county assessor: for forms, home value limits and filing.
• Aging and Disability Resource Center: 1-844-843-6364, for help finding services near you.

See all benefits in Nebraska.

Phone numbers: Free help lines for Nebraska agencies

Check what you may qualify for