Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
Nebraska
You may be eligible to receive money back
Nebraska Program Overview
Property Tax-Aide features the Homestead Exemption for Senior Citizens (Circuit Breaker) in Nebraska. Exemptions are also available using the same application form for veterans, disabled individuals and veterans, including paraplegic or multiple amputee veterans, and those with developmental disabilities.
The information on this page is updated as new information becomes available by the relevant tax agencies.
Homestead Exemption for Senior Citizens (Circuit Breaker)
The Nebraska Homestead Exemption for Seniors is a property tax relief program that reduces a portion of taxes for homeowners in Nebraska who occupy a home, used as their primary residence, from January 1 through August 15. The Nebraska Department of Revenue sets the annual income and value limits in early February of each year. The income limits are on a sliding scale.
Eligibility
You must be **one** of the following categories to be eligible for the Nebraska Homestead Exemption:
- You are 65 years of age or older before January 1, 2025.
- You are an unremarried surviving spouse or remarried after the age of 57 years following the death of a veteran who died because of a service-connected disability or the death of a serving spouse while on active duty.
- You have been certified on or before January 1, 2025, as having a developmental disability.
- You are a veteran drawing compensation from the VA because of 100% service-connected temporary disability that was certified on or before January 1, 2025, or you are their unremarried surviving spouse or surviving spouse who remarries after the age of 57 years.
- You are a veteran who served on active duty during a recognized war of the U.S. and are totally disabled by a non-service-connected accident or illness.
- You are a qualified disabled individual who has: (a) a permanent physical disability and on or before January 1, 2025, have lost all mobility that precludes the ability to walk without the use of a mechanical aid or prosthesis, or (b) undergone amputation of both arms above the elbow, or (c) a permanent partial disability of both arms in excess of 75%.
- You are a disabled veteran drawing compensation from the VA due to a 100% service-connected permanent disability that was certified on or before January 1, 2025.
- You are a paraplegic or multiple amputee veteran whose homestead is substantially contributed to by the Department of Veterans Affairs or the unremarried surviving spouse of such a veteran.
Additional Requirements:
- Own and occupy a homestead continuously from January 1 through August 15; and
- For 100% relief, have income in 2024 less than $36,000.99 (if single), and income less than $42,300.99 (if married). Refer to the 'Additional Information & Resources' section on this page for the 2025 income table detailing reduced relief at higher income levels.
Please note that the following categories do **not** have an income requirement:
- Veterans who have a 100% service-connected permanent disability
- Surviving spouses of qualified veterans
- Veterans whose home was substantially contributed to by the Department of Veterans Affairs (VA) and their surviving spouses
- Veterans who have a 100% service-connected temporary disability and their surviving spouses
Application Deadline
Apply for the Nebraska Homestead Exemption after February 1, 2025, and on or before June 30, 2025.
Required Documentation
Required Forms:
- Nebraska Homestead Exemption Application (Form 458)
- Nebraska Schedule I—Income Statement (if applicable, attached to Form 458)
Income Reporting:
- Applicants who filed a 2024 federal income tax return (Federal Form 1040) need to report their total household income, including their federal adjusted gross income.
- Applicants who did not file a 2024 Federal Form 1040 still need to report their income from sources like wages and Social Security retirement.
Exemptions from Filing Schedule I—Income Statement
- Veterans who have a 100% service-connected permanent disability
- Surviving spouses of qualified veterans
- Veterans whose home was substantially contributed to by the Department of Veterans Affairs (VA) and their surviving spouses
- Veterans who have a 100% service-connected temporary disability and their surviving spouses
Resources & How to Apply
For more information: See the Homestead Exemption Information Guide for a detailed explanation of each qualifying category.
2025 Household Income Table: View the table here.
Applications: Applications must be filed with your county assessor. Questions should also be directed to your assessor. To locate the contact information for your assessor, please see the Complete Assessor Address Listing form. You can also call the Property Assessment Division of the Nebraska Department of Revenue at 888-475-5101 or visit revenue.nebraska.gov/PAD.
Download the Nebraska Homestead Application (Form 458): Download here. If applicable, attach Schedule I—Income Statement to the 2025 Nebraska Homestead Exemption Application, Form 458.
Exemptions from Filing Schedule I—Income Statement:
- Veterans who have a 100% service-connected permanent disability
- Surviving spouses of qualified veterans
- Veterans whose home was substantially contributed to by the Department of Veterans Affairs (VA) and their surviving spouses
- Veterans who have a 100% service-connected temporary disability and their surviving spouses
Take the Next Step
Take the first step toward property tax relief — use the resources below to find application links or contact your local tax authority for help.
Your state accepts digital and mailed applications
Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.