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- Persons over age 65
- Veterans totally disabled by a non-service-connected accident or illness
- Qualified disabled individuals
- Qualified totally disabled veterans and their widow(er)s
- Veterans whose home was substantially contributed to by the Department of Veterans Affairs (DVA) and their widow(er)s
- Individuals who have a developmental disability
The annual filing period for Homestead Exemption applications is February 2 through June 30.
- Form 458, Nebraska Homestead Exemption Application (2021 form not available until February 2, 2021)
- Form 458, Schedule I - Income Statement and Instructions (2021 form not available until February 2, 2021)
- Form 458B, Certification of Disability for Homestead Exemption, is not available online. Please contact your county assessor for Form 458B.