AARP Foundation

Find Property Tax Relief in Your State

Take the first step toward checking your eligibility to apply for property tax relief programs in your state.

Select your state to learn more about available programs and how to apply. The resources on this page are updated as new information becomes available.

Nebraska Program Overview

Looking for property tax relief in Nebraska? There is one main way to apply for property tax relief:

  • Homestead Exemption for Senior Citizens (Circuit Breaker)

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, 2026.
  • 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, 2026, 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, 2026, 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, 2026, 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, 2026.
  • 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, 2026.
  • For 100% relief, have income in 2025 less than $37,000.99 (if single), and income less than $43,400.99 (if married).

Please note that the following categories do not have an income requirement Requirements:

  • 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, 2026, and on or before June 30, 2026.

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 2025 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 2025 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.