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February 1, 2013

Ruth Sorensen, Property Tax Administrator
402-471-5962, Mobile Phone 402-430-8446

Tax Year 2013 Homestead Exemption

The Nebraska Department of Revenue, Property Assessment Division reminds property owners that the Nebraska Homestead Exemption Application or Certification, Form 458, must be filed with their county assessor from February 2, 2013 through July 1, 2013.

The homestead exemption provides relief from property taxes by exempting all or a portion of the taxable value of the residence. The State of Nebraska reimburses counties and other governmental subdivisions for the property taxes lost due to homestead exemptions.

In Nebraska, a homestead exemption is available to the following groups of persons:

  • Persons over the age of 65;
  • Qualified disabled individuals; or
  • Qualified disabled veterans and their widow(er)s.

Each group is subject to household income limitations and residence valuation requirements, except for a disabled veteran whose residential value was substantially contributed to by the U.S. Department of Veterans Affairs. The income limitations are on a sliding scale.

Homestead exemption forms and information are available at: www.revenue.nebraska.gov/PAD/homestead.html.

For more information on the homestead exemption program, please contact your county assessor’s office, or the Nebraska Department of Revenue at 888-475-5101.


Ruth A. Sorensen
Property Tax Administrator

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