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Nebraska

You may be eligible to receive money back

Homeowners and renters are missing out on millions of dollars in tax relief.  Use the resources below to learn more.

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.

Homestead Exemption for Senior Citizens (Circuit Breaker)

The Homestead Exemption for Seniors provides relief of a percent of property taxes. The percentage of exemptions relates to the assessed of the homestead. The maximum exempt amount is the taxable value of the homestead up to $40,000 or 100% of the county’s average assessed value of single-family residential property, whichever is greater.

Eligibility

To qualify for a Homestead Exemption for persons over 65, an individual must:
  • Be 65 or older before January 1 of the application year;
  • Own and occupy a homestead continuously from January 1 through August 15; and
  • Have household income less than $48,601 for single applicants, or $57,701 for married, closely related, or widowed applicants.

Application Deadline

Homeowners must file Form 458 and Form 458 Schedule I-Income Statement with your county assessor after February 1 and on or before June 30. For prior year applicants the assessor will send pre-printed application to homeowner. This must be returned before June 30.

Required Documentation

  • Form 458
  • Nebraska Schedule I—Income Statement (attached to Form 458)

Contact Details

The single application is used for the various exemption programs. Each program has its own requirements. A summary of the Senior Exemption requirements is shown in the chart on page 7 of the Nebraska Homestead Exemption Information Guide

Applications must be filed with your county assessor. To locate your assessor, please see the Complete Assessor Address Listing form.

Your Resources

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.

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