Nebraska Homestead Exemption
Notice Regarding the American Rescue Plan Act of 2021
If an individual has filed for a 2021 Homestead Exemption using the adjusted gross income (AGI) from a federal tax return calculated prior to the passage of the American Rescue Plan Act of 2021 (Act), which excludes the first $10,200 of unemployment compensation from the gross income of certain taxpayers, unemployment compensation, to the extent excluded by the Act, will not be used to determine homestead exemption eligibility. For homestead exemption purposes, the Nebraska Department of Revenue will calculate the AGI of homestead applicants that this may have affected without further action by the applicant.
If the above circumstances apply, please note on the Form 458, Schedule I, Income Statement, that the federal AGI stated includes excluded unemployment compensation.
Forms for Individuals
- Form 458, Nebraska Homestead Exemption Application (01/2021)
- Form 458B, Certification of Disability for Homestead Exemption, is not available online. Please contact your county assessor for Form 458B.
- Form 458T, Application for Transfer of Nebraska Homestead Exemption (01/2021)
- Form 458L, Physician's Certification for Late Homestead Exemption Filing (11/2021)
- Nebraska Homestead Exemption Information Guide (02/2021)
- Application Year Household Income Tables
- Social Security Reporting Information and Full Retirement Age Table
- Homestead Exemption Maximum Value
- Residential Average Value, Maximum Exemption, and Maximum Value - All Counties
Forms for County Officials Only
- Form 458R, Notice of Rejection of Homestead Exemption (08/2019)
- Form 458S, Homestead Exemption Summary Certificate (11/2016)
- Form 458X, Amended Homestead Exemption Summary Certificate (06/2019)