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.
Official sources:
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.