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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.

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

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
  • For 100% relief, have income less than $34,900.99 (if single), and income less than $41,000.00 (if married). Please refer to the income table below for reduced relief at higher income levels.

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)

Additional Information & Resources

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 Homestead Exemption Information Guide.

2024 Household Income Table

If you’d like to download an application, you may do so here, or click the link under the “Your Resources” tab found on this page.

Download Schedule I—Income Statement and Instructions here.

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

Your Resources

Your state accepts digital and mailed applications

Homestead Exemption Application Schedule I – Income Statement

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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