Nebraska · Property tax exemptions for veterans · Updated Oct 2026
Nebraska property tax exemptions for veterans (2026)
Every statewide property tax break for veterans in Nebraska that our guide lists, from disabled-veteran exemptions to breaks for surviving spouses. What each is worth, the VA rating it needs, the deadline and how to apply.
Short answer
The main property tax break for veterans in Nebraska is the Homestead Exemption - Categories 4V, 5 and 7 (veterans with 100% service-connected disability). 100% of your home's taxable value is exempt.
Worth
Full exemption
VA rating
100% (or individual unemployability)
Income limit
None listed in our sources
Deadline
After February 1 and on or before June 30 in a year you must file.
Homestead Exemption - Categories 4V, 5 and 7 (veterans with 100% service-connected disability)
100% of your home's taxable value is exempt. There is no income limit and no home-value limit.
Who qualifies
Honorably discharged veterans who own and live in the home January 1 - August 15 and receive VA compensation for a 100% permanent service-connected disability or a 100% individual unemployability (IU) rating (Category 4V), a 100% temporary service-connected disability (Category 7), or paraplegic/multiple-amputee veterans whose home was substantially paid for by the VA (Category 5). The rating must be effective on or before January 1.
How to apply
File Form 458 with the county assessor plus a VA certification letter of your disability rating. No Schedule I needed.
After February 1 and on or before June 30 in a year you must file. If your VA certification arrives after June 30, you may file late with proof of the date you received it (Neb. Rev. Stat. 77-3512(1)(d), added in 2026).
Renewal
Category 4V: since LB 803 (2026, operative July 18, 2026) you file only once; no new application is needed in later years unless your status changes or you filed late the year before. (The February 2026 DOR guide and Form 458 still describe the older rule of refiling in years ending in 0 or 5.) Categories 5 and 7: every year, with a VA certification.
Law
Neb. Rev. Stat. 77-3506, 77-3512, 77-3526 to 77-3528
For surviving spouses of veterans and service members
These breaks are for the surviving spouse. See every break a surviving spouse in Nebraska can claim or keep on the surviving spouses page.
Surviving spouses
Homestead Exemption - Category 4S (surviving spouses of qualified veterans)
100% of your home's taxable value is exempt. No income or home-value limit.
Who qualifies
Unremarried surviving spouse (or one who remarried at 57 or older) of a veteran who died of a service-connected disability, a servicemember whose death on active duty was service-connected or happened during wartime, or a veteran paid for a 100% permanent service-connected disability (or 100% IU). Spouses of veterans with a 100% temporary rating also qualify but must refile every year. You must own and live in the home January 1 - August 15. Remarrying before 57 ends it; tell the assessor within 30 days.
How to apply
File Form 458 with the county assessor plus VA certification (and death certificate if needed).
After February 1 and on or before June 30 of the first year. Late filing is allowed if the VA certification arrived after June 30 (77-3512(1)(d)).
Renewal
Since LB 803 (2026, operative July 18, 2026), Neb. Rev. Stat. 77-3506(3) and 77-3512(1)(e) say you file only once; no new application in later years. File again if your status changes or if you filed late the year before. (The Feb. 2026 DOR guide and Form 458 still say to refile in years ending in 0 or 5; that reflects the older law.) Spouses of 100% temporarily disabled veterans must file every year.
Deadline: After February 1 and on or before June 30 in a year you must file. If your VA certification arrives after June 30, you may file late with proof of the date you received it (Neb. Rev. Stat. 77-3512(1)(d), added in 2026).
Renewal: Category 4V: since LB 803 (2026, operative July 18, 2026) you file only once; no new application is needed in later years unless your status changes or you filed late the year before. (The February 2026 DOR guide and Form 458 still describe the older rule of refiling in years ending in 0 or 5.) Categories 5 and 7: every year, with a VA certification.
Deadline: After February 1 and on or before June 30 of the first year. Late filing is allowed if the VA certification arrived after June 30 (77-3512(1)(d)).
Renewal: Since LB 803 (2026, operative July 18, 2026), Neb. Rev. Stat. 77-3506(3) and 77-3512(1)(e) say you file only once; no new application in later years. File again if your status changes or if you filed late the year before. (The Feb. 2026 DOR guide and Form 458 still say to refile in years ending in 0 or 5; that reflects the older law.) Spouses of 100% temporarily disabled veterans must file every year.
Savings estimate for Nebraska
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for Nebraska
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for veterans: you own and live in the home and are a veteran. Add your VA rating, and change any answer.
Document checklist for Nebraska
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about veterans property tax breaks in Nebraska
Who qualifies for property tax breaks for veterans in Nebraska?
Homestead Exemption - Categories 4V, 5 and 7 (veterans with 100% service-connected disability): Honorably discharged veterans who own and live in the home January 1 - August 15 and receive VA compensation for a 100% permanent service-connected disability or a 100% individual unemployability (IU) rating (Category 4V), a 100% temporary service-connected disability (Category 7), or paraplegic/multiple-amputee veterans whose home was substantially paid for by the VA (Category 5). The rating must be effective on or before January 1. Homestead Exemption - Category 4S (surviving spouses of qualified veterans): Unremarried surviving spouse (or one who remarried at 57 or older) of a veteran who died of a service-connected disability, a servicemember whose death on active duty was service-connected or happened during wartime, or a veteran paid for a 100% permanent service-connected disability (or 100% IU). Spouses of veterans with a 100% temporary rating also qualify but must refile every year.
Is there an income limit for veterans' property tax breaks in Nebraska?
Our sources list no income limit for any of these breaks.
When is the deadline for veterans to apply in Nebraska?
Homestead Exemption - Categories 4V, 5 and 7 (veterans with 100% service-connected disability): After February 1 and on or before June 30 in a year you must file. If your VA certification arrives after June 30, you may file late with proof of the date you received it (Neb. Rev. Stat. 77-3512(1)(d), added in 2026). Homestead Exemption - Category 4S (surviving spouses of qualified veterans): After February 1 and on or before June 30 of the first year. Late filing is allowed if the VA certification arrived after June 30 (77-3512(1)(d)).
Do veterans have to reapply every year in Nebraska?
Homestead Exemption - Categories 4V, 5 and 7 (veterans with 100% service-connected disability): Category 4V: since LB 803 (2026, operative July 18, 2026) you file only once; no new application is needed in later years unless your status changes or you filed late the year before. (The February 2026 DOR guide and Form 458 still describe the older rule of refiling in years ending in 0 or 5.) Categories 5 and 7: every year, with a VA certification. Homestead Exemption - Category 4S (surviving spouses of qualified veterans): Since LB 803 (2026, operative July 18, 2026), Neb. Rev. Stat. 77-3506(3) and 77-3512(1)(e) say you file only once; no new application in later years. File again if your status changes or if you filed late the year before. (The Feb. 2026 DOR guide and Form 458 still say to refile in years ending in 0 or 5; that reflects the older law.) Spouses of 100% temporarily disabled veterans must file every year.
Where do veterans apply for property tax breaks in Nebraska?
The Nebraska Department of Revenue (Property Assessment Division) runs the homestead exemption and decides the income-based percentage; you file the application with your county assessor, who checks ownership, occupancy and home value. For the Homestead Exemption - Categories 4V, 5 and 7 (veterans with 100% service-connected disability): File Form 458 with the county assessor plus a VA certification letter of your disability rating.