Home   -  About Us  -  Contact Us  -  Jobs  -  Languages - Site Map  -  SEARCH: >>
 Nebraska Department of Revenue

Property Assessment Division

Property AssessmentMotor FuelsCharitable GamingNebraska Lottery



June 2, 2014

Ruth A. Sorensen, Property Tax Administrator
402-471-5962, Mobile 402-430-8446

Tax Year 2014 Homestead Exemption

The Nebraska Department of Revenue, Property Assessment Division, reminds property owners that the Nebraska Homestead Exemption Application or Certification, Form 458, must be filed with their county assessor on or before June 30, 2014.

The homestead exemption provides relief from property taxes by exempting all or a portion of the taxable value of the residence. The State of Nebraska reimburses counties and other governmental subdivisions for the property taxes lost due to homestead exemptions.

In Nebraska, a homestead exemption is available to the following groups of persons:

  • Persons over the age of 65;
  • Qualified disabled individuals; or
  • Qualified disabled veterans and their widow(er)s.

Each group is subject to household income limitations and residence valuation requirements, except for a disabled veteran whose residential value was substantially contributed to by the U.S. Department of Veterans Affairs. The income limitations are on a sliding scale.

Homestead exemption forms and information are available at revenue.nebraska.gov/PAD/homestead.html.

For more information on the homestead exemption program, please contact your county assessor’s office, or the Nebraska Department of Revenue at 888‑475‑5101.


Ruth A. Sorensen
Property Tax Administrator

Official Nebraska State Government Home Page | Privacy Policy | About Outside Links
Documentary Stamp Tax Education Forms Frequently Asked Questions Homestead Exemption Legal Information News Releases Property Valued by the State Personal Property Real Property Research and Statistical Reports Useful Links