The Break On Your Tax Bill
Neb. Rev. Stat. § 77-3507 — a homestead exemption for owners sixty-five and older by household income, filed after February 1 and by June 30
A homestead is assessed like other property, except that a percentage of the exempt amount is exempt from taxation for a qualified claimant, and the percentage turns on household income.
Sixty-five. A qualified claimant owned the homestead during the year of the claim and was sixty-five years of age or older before January 1 of that year.
A veteran drawing compensation for a one hundred percent service-connected permanent disability is exempt on one hundred percent of the exempt amount, and so is an unremarried surviving spouse.
- A veteran honorably discharged who is totally disabled by a non-service-connected accident or illness.
- A person with a permanent physical disability who has lost all mobility without a mechanical aid or a prosthetic device.
- A person with a developmental disability.
After February 1, by June 30. The owner files the application with the county assessor after February 1 and on or before June 30 of each year. The county board may extend an applicant's deadline to July 20, but not for an applicant who had an extension the year before.
The county assessor mails a notice on or before April 1 to claimants who were granted the exemption and must refile, with the deadlines and the documents to file.
A late application is allowed with documentation of a medical condition that impaired the owner's ability to file, or the death certificate of a spouse who died during the year, and is filed on or before June 30 of the year the taxes become delinquent.
The income tables in the section are written in 2014 figures and adjusted for inflation each year. A particular claim is a question for a licensed Nebraska attorney.
Sources for this section (7)
- Neb. Rev. Stat. § 77-3505 — Qualified claimant, defined
- Neb. Rev. Stat. § 77-3507 — Homesteads; exemptions; qualified claimants; based on income
- Neb. Rev. Stat. § 77-3506 — Certain veterans; exemption; certain surviving spouses
- Neb. Rev. Stat. § 77-3508 — Homesteads; exemptions; based on disability and income
- Neb. Rev. Stat. § 77-3512 — Homestead; exemption; application; when filed
- Neb. Rev. Stat. § 77-3513 — Homestead; exemption; notice; contents
- Neb. Rev. Stat. § 77-3514.01 — Homestead; exemption; late application
Legal information, not legal advice. Verified as of October 2026. Applying it to a particular situation is the work of a licensed Nebraska attorney.