The Nebraska homestead exemption program is a property tax relief program for seven categories of homeowners:
1. Persons over age 65
2. Veterans totally disabled by a nonservice-connected accident or illness
3. Qualified disabled individuals
4. Qualified totally disabled veterans and their widow(er)s
5. Veterans whose home was substantially contributed to by the Department of Veterans Affairs
and their widow(er)s
6. Unremarried widow(er)s of a servicemember who died on active duty
7. Individuals who have a developmental disability
There are income limits and homestead value requirements for categories 1, 2, 3, 6, and 7. The income limits are on a sliding scale. There are no income limits and homestead value requirements for categories 4 and 5. The State of Nebraska reimburses counties and other governmental subdivisions for the reduction in tax revenue as a result of approved homestead exemptions.
All homestead exemption applications must be filed annually by June 30.
Homestead exemption application forms are available February 2, 2018 at revenue.nebraska.gov/PAD/homestead.html. Prior filers should expect a pre-filled form mailed from the Sarpy County Assessor's office the the first part of February.
View the State of Nebraska Homestead Exemption Guide (pdf format, must have acrobat reader to view).
Additional information to include income requirements on exemptions can be viewed on the State of Nebraska Property Assessment and Taxation Site.
Please call our office if you have any questions or would like an application mailed to you;
we can be reached at 402-593-2122.