Nebraska Homestead Exemption - Category 4V (100% Service-Connected Disabled Veterans)
Who qualifies
- Income
- No income limit and no homestead value limit for Category 4V.
- VA disability
- At least 100% service-connected disability
- Ownership
- Owner of record (or eligible surviving spouse); entity-owned property does not qualify.
- Residency
- Must own and occupy the homestead as the primary residence from January 1 through August 15.
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).
- Renewal: other — After the first application, Category 4V does not refile Form 458 annually unless status changes; a VA certification of disability is required on the first application and in years ending in 0 or 5.
- Official application form
Combining with other exemptions
Each homestead may receive only one homestead exemption. If a Category 4V veteran dies during the five-year exemption period, the surviving spouse receives the exemption for the remainder of the period, then applies annually under Category 4S.
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.