The Nebraska Homestead Exemption program is a property tax relief program that reduces all or a portion of taxes for homeowners in Nebraska who occupy a home, used as their primary residence, from January 1 through August 15. Qualifying categories include:
- Persons over age 65 (must be 65 before January 1 of the application year);
- Veterans totally disabled by a nonservice-connected accident or illness;
- Qualified disabled individuals;
- Qualified totally disabled veterans and their surviving spouses;
- Veterans whose homes are substantially contributed to by the Department of Veterans Affairs and their surviving spouses; and
- Individuals who have a developmental disability.
There are income limits and homestead value requirements for categories 1, 2, 3 and 6. The income limits are on a sliding scale. There are no income limits and homestead value requirements for categories 4 and 5.
The Nebraska Department of Revenue sets the annual income and value limits in early February of each year. Income and value information, as well as other general information about homestead exemptions, is available on the Nebraska Department of Revenue/Property Assessment Division website.
Application forms are typically available beginning February 2. The Assessor/Register of Deeds office will mail pre-printed forms and a copy of the State’s income and value limits to previous filers in February. It is the applicant’s responsibility to secure the application and required Schedules and to timely file them with the Assessor/Register of Deeds. Failure to timely file the properly completed application will constitute a waiver of the homestead exemption for that year.
When you file a homestead exemption application, you will need the following income information (if applicable):
Married applicants must report income for both spouses. Additional owner/occupants must each file a separate income statement.
Applicants can deduct certain out-of-pocket medical expenses from their income. Examples of deductible medical expenses include:
If you need an application or have questions regarding a homestead exemption, please contact the Assessor/Register of Deeds Office at firstname.lastname@example.org or 402-441-7463.
Applications can be hand-delivered or mailed to:
Lancaster County Assessor/Register of Deeds
555 S. 10th Street, Room 102
Lincoln, NE 68508
IMPORTANT: Since homestead exemption application forms contain personally identifiable and/or confidential information such as social security numbers, birth dates, medical information, etc., we strongly recommend that you submit these forms by regular mail or in person.