Surviving Spouse Property Tax Exemption

Nebraska Surviving Spouse Property Tax Exemption

Verified Jul 2026 · Neb. Rev. Stat. §§ 77-3501 to 77-3529

Nebraska offers property tax relief for surviving spouses. Nebraska Homestead Exemption - Category 4S (Surviving Spouses of Qualified Veterans) a 100% reduction and reduces your taxable value by a set percentage. It is available to owner-occupants of a primary residence.

Nebraska Homestead Exemption - Category 4S (Surviving Spouses of Qualified Veterans)

Who qualifies

Income: No income limit and no homestead value limit for Category 4S.
Ownership: Owner of record; must be the un-remarried surviving spouse (or one who remarried after age 57).
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%):

~$3,786/year

Estimate — this is an estimate, not a quoted bill.

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: annual — Form 458 filed annually; VA certification 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.

Verified Jul 2026 · Neb. Rev. Stat. §§ 77-3501 to 77-3529

Official sources:

By Sharon Ben-MosheHow we verify & estimate

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.

Frequently asked questions

What is the Nebraska Homestead Exemption - Category 4S (Surviving Spouses of Qualified Veterans)?: The Nebraska Homestead Exemption - Category 4S (Surviving Spouses of Qualified Veterans) is a Nebraska property tax exemption that reduces your taxable value by a set percentage, worth a 100% reduction. It applies to all property taxes, under Neb. Rev. Stat. §§ 77-3501 to 77-3529. Verified Jul 2026 against revenue.nebraska.gov.
Who qualifies for the surviving spouse property tax exemption in Nebraska?: Under Neb. Rev. Stat. §§ 77-3501 to 77-3529, Nebraska Homestead Exemption - Category 4S (Surviving Spouses of Qualified Veterans) is available to owner-occupants of a primary residence. Owner of record; must be the un-remarried surviving spouse (or one who remarried after age 57). Must own and occupy the homestead as the primary residence from January 1 through August 15. Exempts 100% of the homestead's assessed value from property tax, with no income limit and no maximum-value limit. No income limit and no homestead value limit for Category 4S.
How much does the surviving spouse property tax exemption save in Nebraska?: It provides a 100% reduction. As an estimate, on a $300,000 home taxed at Nebraska's median effective rate (1.26%), that is roughly $3,786 per year. Nebraska residential real property is assessed between 92% and 100% of actual (market) value under Neb. Rev. Stat. § 77-201, commonly near 100%, so no single statewide ratio is recorded. Homestead relief exempts a percentage of assessed value up to a county-specific maximum value; the exempt amount is reduced by 10% for each $2,500 the homestead value exceeds the county maximum, and a homestead exceeding the maximum by $20,000 or more is not eligible. Applications are filed with the county assessor; the State reimburses local governments for the exempted taxes. This is an estimate from Census ACS data, not an actual bill.
Do I have to apply for the surviving spouse property tax exemption?: Yes — an application is required. The deadline: June 30 (file after February 1). The official form is available at revenue.nebraska.gov. It must be renewed annually.
Does the surviving spouse property tax exemption renew automatically?: It must be renewed annually. Form 458 filed annually; VA certification required on the first application and in years ending in 0 or 5. The filing deadline is: June 30 (file after February 1).
Can the surviving spouse property tax exemption be combined with other exemptions?: Each homestead may receive only one homestead exemption. Nebraska also verifies Senior Property Tax Exemption, Disabled Veteran Property Tax Exemption, Disabled Property Tax Exemption for homeowners who qualify for more than one program.

Nebraska Homestead Exemption - Category 4S (Surviving Spouses of Qualified Veterans)

Who qualifies

Income: No income limit and no homestead value limit for Category 4S.
Ownership: Owner of record; must be the un-remarried surviving spouse (or one who remarried after age 57).
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%):

~$3,786/year

Estimate — this is an estimate, not a quoted bill.

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: annual — Form 458 filed annually; VA certification 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.

Verified Jul 2026 · Neb. Rev. Stat. §§ 77-3501 to 77-3529

Official sources:

By Sharon Ben-MosheHow we verify & estimate

Frequently asked questions

What is the Nebraska Homestead Exemption - Category 4S (Surviving Spouses of Qualified Veterans)?

The Nebraska Homestead Exemption - Category 4S (Surviving Spouses of Qualified Veterans) is a Nebraska property tax exemption that reduces your taxable value by a set percentage, worth a 100% reduction. It applies to all property taxes, under Neb. Rev. Stat. §§ 77-3501 to 77-3529. Verified Jul 2026 against revenue.nebraska.gov.

Who qualifies for the surviving spouse property tax exemption in Nebraska?

Under Neb. Rev. Stat. §§ 77-3501 to 77-3529, Nebraska Homestead Exemption - Category 4S (Surviving Spouses of Qualified Veterans) is available to owner-occupants of a primary residence. Owner of record; must be the un-remarried surviving spouse (or one who remarried after age 57). Must own and occupy the homestead as the primary residence from January 1 through August 15. Exempts 100% of the homestead's assessed value from property tax, with no income limit and no maximum-value limit. No income limit and no homestead value limit for Category 4S.

How much does the surviving spouse property tax exemption save in Nebraska?

It provides a 100% reduction. As an estimate, on a $300,000 home taxed at Nebraska's median effective rate (1.26%), that is roughly $3,786 per year. Nebraska residential real property is assessed between 92% and 100% of actual (market) value under Neb. Rev. Stat. § 77-201, commonly near 100%, so no single statewide ratio is recorded. Homestead relief exempts a percentage of assessed value up to a county-specific maximum value; the exempt amount is reduced by 10% for each $2,500 the homestead value exceeds the county maximum, and a homestead exceeding the maximum by $20,000 or more is not eligible. Applications are filed with the county assessor; the State reimburses local governments for the exempted taxes. This is an estimate from Census ACS data, not an actual bill.

Do I have to apply for the surviving spouse property tax exemption?

Yes — an application is required. The deadline: June 30 (file after February 1). The official form is available at revenue.nebraska.gov. It must be renewed annually.

Does the surviving spouse property tax exemption renew automatically?

It must be renewed annually. Form 458 filed annually; VA certification required on the first application and in years ending in 0 or 5. The filing deadline is: June 30 (file after February 1).

Can the surviving spouse property tax exemption be combined with other exemptions?

Each homestead may receive only one homestead exemption. Nebraska also verifies Senior Property Tax Exemption, Disabled Veteran Property Tax Exemption, Disabled Property Tax Exemption for homeowners who qualify for more than one program.