Nebraska Homestead Exemption - Categories 2, 3 and 6 (Disabled Individuals)
Who qualifies
- Income limit
- $68,700Percent of relief by household income (based on prior-year, 2025, income), tax year 2026 'Disabled Veterans & Disabled Individuals' table. Single: 100% $0-41,600; 90% 41,601-43,600; 80% 43,601-45,500; 70% 45,501-47,400; 60% 47,401-49,300; 50% 49,301-51,300; 40% 51,301-53,200; 30% 53,201-55,100; 20% 55,101-57,000; 10% 57,001-59,000; 0% at 59,001+. Married or closely related: 100% $0-47,700 stepping down to 10% at 66,401-68,700; 0% at 68,701+. income_limit field records the $68,700 married/closely-related outer ceiling; single ceiling is $59,000.
- Ownership
- Owner of record (including joint tenant, tenant in common, life estate holder, or trust beneficiary); entity-owned property does not qualify.
- Residency
- Must own and occupy the homestead as the primary residence from January 1 through August 15 of the application year.
How much it saves
Worked example — a $300,000 home at Nebraska's median effective rate (~1.26%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: June 30 (file after February 1; county board may extend to July 20).
- Renewal: annual — Form 458 and Form 458 Schedule I filed annually; Form 458B disability certification required the first year and in years ending in 0 or 5 (Category 2/3), or the first year and on request (Category 6).
- Official application form
Combining with other exemptions
Each homestead may receive only one homestead exemption.
Amount cross-checked against a second official artifact: revenue.nebraska.gov/sites/default/files/doc/pad/homestead/2026%20Income%20Table.pdf.
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.