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Funding State Nebraska Department of Revenue, Property Assessment Division (with Nebraska Department of Veterans' Affairs)

Homestead Exemption for Disabled Veterans (Veterans Homestead Exemption)

Reduces or fully removes property taxes on the home of a qualifying disabled veteran. A veteran rated 100% permanently and totally disabled by the VA (or with a 100% individual unemployability rating) can get a full exemption with no income limit and no cap on home value.

Who it is for

Nebraska veterans who own and live in their home and are rated 100% permanently and totally disabled by the VA, veterans totally disabled by a non-service-connected condition, or the surviving spouse of a qualifying veteran. Must have an honorable or general (under honorable conditions) discharge.

Focus: Veterans with disabilities, Surviving spouses and families

Before you start

How you apply: Apply directly to the program.

How to apply

  1. Fill out Nebraska Homestead Exemption Application, Form 458, available from your county assessor or the Department of Revenue website.
  2. Attach Form 458B, a certification of your disability signed by the VA, when you first apply.
  3. File with your county assessor's office between February 2 and June 30 of the year you are applying. Veterans rated 100% disabled (Category 4V) only need to refile Form 458 in years ending in 0 or 5, the first year they apply, or if their status changes.

Deadline: File between February 2 and June 30 each year. Veterans in the 100% disabled category (4V) only need to refile in years ending in 0 or 5, the first year they apply, or if their status changes, not every year. (Annual cycle)

Official program page

Verified as of 2026-07-05. Resources are checked periodically against their official source. Details, amounts, and deadlines change. Confirm the current information on the official page before you rely on it.

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