Nebraska Property Tax Exemptions
Every verified statewide exemption in Nebraska, with eligibility cited to statute and estimated savings. Local-option programs your county or city may add are out of scope — confirm those with your assessor.
Data as of July 2026.
Programs at a glance
| Program | For | Mechanism | Benefit | Scope | Deadline |
|---|---|---|---|---|---|
| Nebraska Homestead Exemption - Category 1 (Persons 65 and Older) | Senior (65+) Exemption | % reduction | 100% | All taxes | June 30 (file after February 1; the county board may extend to July 20 on written request). |
| Nebraska Homestead Exemption - Category 4V (100% Service-Connected Disabled Veterans) | Disabled Veteran Exemption | % reduction | 100% | All taxes | June 30 (file after February 1). |
| Nebraska Homestead Exemption - Categories 2, 3 and 6 (Disabled Individuals) | Disabled Person Exemption | % reduction | 100% | All taxes | June 30 (file after February 1; county board may extend to July 20). |
| Nebraska Homestead Exemption - Category 4S (Surviving Spouses of Qualified Veterans) | Surviving Spouse Exemption | % reduction | 100% | All taxes | June 30 (file after February 1). |
Explore by exemption type
Looking for county-specific figures?
County pages estimate savings against that county's own effective tax rate. Open the calculator to pick your county and enter your details.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.