Nebraska Homestead Exemption Information Guide, January 28, 2013, Page 1
InformatIon GuIde
January 2013
Overview
The Nebraska homestead exemption program is a property tax relief program for three categories
of homeowners:
A. Persons over age 65;
B. Qualieddisabledindividuals;or
C. Qualiedtotallydisabledveteransandtheirwidow(er)s.
There are income limits and homestead value requirements for all categories, except for a disabled
veteranorwidow(er)whosehomehasbeensubstantiallycontributedtobytheDepartmentofVeterans
Affairs(DVA).Theincomelimitsareonaslidingscale.
This information guide includes examples for these categories of homeowners. Examples 1 through 4
pertaintopersonsoverage65;andexamples5through8pertaintobothqualieddisabledindividuals
andqualiedtotallydisabledveteransandtheirwidow(er)s.
The State of Nebraska reimburses counties and other governmental subdivisions for the reduction in
tax revenue as a result of approved homestead exemptions.
This information guide may change with updated information or added examples. The
Department recommends you do not print this guide. Instead, sign up for the subscription
service at www.revenue.ne.gov to get updates on your topics of interest.
Terms
Deductible Medical and Dental Expenses.Deductiblemedicalanddentalexpensesarethoseincurredandpaidby
the claimant, spouse, and any owner/occupant. These expenses must be more than 4% of the calculated household
income prior to deducting the medical expenses.
Theallowedmedicalanddentalexpensesaretheout-ofpocket(non-reimbursed)costsof:
v Health insurance premiums; and
v Goods and services that restore or maintain health which were purchased from a licensed health practitioner
or licensed health care facility.
Insulin and prescription medicine may be included, but nonprescription medicine cannot be included.
Homestead. A homestead is the residence or mobile home, and up to one acre of land surrounding it, actually
occupied by a person who is the owner of record from January 1 through August 15 in each year. Property held in the
name of an entity such as a corporation, partnership, or limited liability company will not qualify.
Household Income.Householdincomeisthetotalofthepreviousyear’sfederaladjustedgrossincome(AGI),plus:
96-299-2009 Rev. 1-2013 Supersedes 96-299-2009 Rev. 1-2012
nebraska Homestead exemptIon
Nebraska Homestead Exemption Application or Certification of Status, Form 458
For filing after February 1, 2013, and by July 1, 2013.
Nebraska Homestead Exemption Information Guide, January 28, 2013, Page 2
v Social Security or railroad retirement income;
v AnyNebraskaadjustmentsincreasingfederalAGI(line12oftheNebraska Individual Income Tax Return,
Form 1040N,ledwhenreportingNebraskaincometax);and
v Interest and dividends from Nebraska and its subdivisions’ obligations;
of the claimant, spouse, and all other persons who own and occupy the homestead; minus deductible
medical expenses.
Filing Status. Marital status information is required to determine the income limits used to calculate the percentage
of relief, if any. Marital status may be either “married” or “single.”
v Usethemarriedstatusifafederaltaxreturnwasledusingoneofthemarriedstatuses,orwouldhavebeen
ledasmarriedifataxreturnwasrequired.“Closelyrelated”meanstheapplicantiseitherabrother,sister,
parent, or child of another other owner-occupant.
v Usethesinglestatusifafederaltaxreturnwasledusingthesingleorheadofhouseholdstatus,orwould
havebeenledassingleorheadofhouseholdifataxreturnwasrequired.
Owner-Occupant. An owner-occupant is the owner of record or surviving spouse in the current year only; the
occupant purchasing and in possession of a homestead under a land contract; one of the joint tenants, or tenants in
common;orabeneciaryofatrustthathasanownershipinterestinthehomestead.
Qualifying Disabilities for Individuals. The qualifying disabilities are:
v A permanent physical disability and loss of the ability to walk without the regular use of a mechanical aid
or prosthesis;
v Amputation of both arms above the elbow; or
v A permanent partial disability of both arms in excess of 75%.
NOTE:AnindividualwhoqualiesforSocialSecuritydisabilitydoesnot automatically qualify for the Nebraska
Homestead Exemption.
Veteran. A veteran is a person who has been on active duty in the armed forces of the U.S., or a citizen of the U.S. at
the time of service with military forces of a government allied with the U.S., during the following date ranges:
v April 6, 1917 to November 11, 1918;
v December7,1941toDecember31,1946;
v June 25, 1950 to January 31, 1955;
v February28,1961andAugust5,1964(intheRepublicofVietnam);
v August 5, 1964 to May 7, 1975;
v August 25, 1982 to February 26, 1984;
v December20,1989toJanuary31,1990;
v Persian Gulf War beginning August 2, 1990; and
v Global War on Terror beginning September 14, 2001.
A veteran must have received an honorable discharge or general discharge under honorable conditions.
A. Persons Over Age 65 (Reg. 45-002.11)
To qualify for a homestead exemption under this category, an individual must:
v Be 65 or older before January 1st of the application year;
v Own and occupy the homestead January 1 through August 15; and
v Have qualifying household income – see Table I.
Nebraska Homestead Exemption Information Guide, January 28, 2013, Page 3
Table I
Homestead Exemption For Persons Over Age 65
Income Percentage Income
Limit of Relief Limit
Single Married
$ 0 — $26,500.99 100% $ 0 — $31,000.99
26,501 — 27,900.99 85 31,001 — 32,700.99
27,901 — 29,200.99 70 32,701 — 34,400.99
29,201 — 30,600.99 55 34,401 — 36,000.99
30,601 — 32,000.99 40 36,001 — 37,700.99
32,001 — 33,400.99 25 37,701 — 39,300.99
33,401 and over 0 39,301 and over
A Form 458 and a Schedule ImustbeledwiththecountyassessorafterFebruary1andbyJune30eachyear.
Failuretoproperlylewithinthistimeframewillresultindisapprovalofthehomesteadexemptionfortheyear.
Maximum Exempt Amount. The percentage of exemption relates to the assessed value of the homestead. The
maximum exempt amount is the taxable value of the homestead up to $40,000 or 100% of the county’s average
assessed value of single family residential property, whichever is greater.
Maximum Value. To be eligible, the maximum assessed value of the homestead is $95,000, or 200% of the average
assessed value of single family residential property in the county, whichever is greater. The exempt value will be
reduced by 10% for every $2,500 that the assessed value exceeds the maximum value. If the assessed valuation
exceeds the maximum value by $20,000 or more, the homestead is not eligible for exemption.
Table II
Maximum Exempt Value Reductions
Homestead Valuations Reduce Exempt
Exceeds Maximum By: Amount by:
$ 0 — $2,499 0%
2,500 — 4,999 10
5,000 — 7,499 20
7,500 — 9,999 30
10,000 — 12,499 40
12,500 — 14,999 50
15,000 17,499 60
17,500 — 19,999 70
$20,000ormore 100%(noexemptionallowed)
In the following examples the assessed value, the average value, the maximum value, and the
maximum exempt amount can be obtained from the county assessor.
Example 1 – Not eligible for a homestead exemption.
If the assessed valuation exceeds the maximum value by $20,000 or more, the homestead is not eligible for
exemption. Regulation 45-003.01B
The scenario –
v Themaximumvalueofanassessedhomestead(Reg. 45-002.08A)inthiscountyis$95,000.
v Mrs. Green’s homestead in this county has an assessed value of $150,000.
The exemption calculations –
v The assessed value of the homestead exceeds the maximum value in the county by more than $20,000
($150,000-$95,000=$55,000overthemaximumvalue).
Conclusion – Mrs. Green’s homestead is not eligible for a homestead exemption.
Nebraska Homestead Exemption Information Guide, January 28, 2013, Page 4
Example 2 – Over age 65 category, maximum value reduction.
The maximum value of the homestead is the greater of $95,000, or 200% of the county’s average assessed value of a
single-family residential property. Regulation 45-002.08A
The scenario –
v Mr.Doeis88 years old and married.
v The assessed value of his homestead is $202,000.
v The average value of a single-family residential property in this county is $97,500.
v Household income is $28,000.
The exemption calculations –
v Themaximumvalueis$195,000($97,500x200%=$195,000,whichisgreaterthan$95,000).
v Since the assessed value of this homestead is $202,000, its value is $7,000 over the maximum amount
($202,000-$195,000).
v According to Table II,thismeansthattherewillbea20%reductionof$19,500($97,500x20%).
v ThemaximumexemptvalueofMr.Doe’shomesteadis$78,000($97,500-$19,500).
v Mr.Doe’shouseholdincomeof$28,000meansheiseligiblefor100%relief(accordingto
Table Iabove).
v Theincomepercentage($78,000x100%)resultsinahomesteadexemptionvalueof$78,000.
Conclusions –
v The total taxable value of the homestead (afterapplyingtheexemption)is $124,000
($202,000 - $78,000).
v The county property tax rate is calculated on the taxable value of $124,000 to determine the amount of
propertytaxthatisdueonMr.Doe’shomestead.
Example 3 – Over age 65, no maximum value reduction.
The maximum exempt amount is the greater of the taxable value of the homestead up to $40,000, or 100% of the
county’s average assessed value of a single family residential property. Regulation 45-002.04
The scenario –
v Ms.Doeis72 years old and single.
v The homestead assessed value is $100,000.
v The average value of a single family residential property in this county is $75,000.
v Household income is $29,000.
The exemption calculations –
v The maximum value of the homestead is the greater of $95,000, or 200% of the county’s average
assessed value of a single family residential property. In this case, the maximum value amount is
$150,000($75,000x200%=$150,000,whichisgreaterthan$95,000).
v The homestead assessed value is $100,000, which is less than the maximum value of $150,000, so no
reduction is necessary.
v The maximum exempt value of the homestead is the greater of $40,000 or 100% of the county average
assessed value of a single family residential property in the county. In this case, the maximum exempt
amountis$75,000($75,000x100%=$75,000,whichisgreaterthan$40,000).
v Ms.Doe’shouseholdincomelevelof$29,000meanssheiseligiblefor55%reliefofherhomestead’s
maximumexemptvalue(accordingtotheTable Iabove).Thehomesteadexemptionis$41,250
($75,000x55%).
Conclusions –
v The total taxable value of the homestead (afterapplyingtheexemption)is $58,750
($100,000 - $41,250).
Nebraska Homestead Exemption Information Guide, January 28, 2013, Page 5
v The county property tax rate is calculated on the taxable value of $58,750 to determine the amount of
propertytaxthatisdueonMs.Doe’shomestead.
Example 4 – Over age 65, no maximum value reduction, assessed value is less than the maximum
exempt value in the county.
The maximum exempt amount is the lesser of the taxable value of the homestead; or the greater of $40,000 or 100%
of the county’s average assessed value of a single family residential property. Regulation 45-002.04A
The scenario –
v Mrs. White is 68 years old and married.
v The homestead assessed value is $35,000.
v The average value of a single family residential property in this county is $35,000.
v Household income is $32,000.
The exemption calculations –
v Themaximumexemptamountis$35,000(becausethisislessthan$40,000).
v Themaximumvalueis$95,000(200%oftheaveragevalue,$35,000=$70,000,whichislessthan
$95,000).Thereisnomaximumvaluereductionbecausethehomestead’svalueislessthan$95,000.
v Mrs. White’s household income level of $32,000 means she is eligible for 70% relief of her homestead’s
maximumexemptvalue(accordingtoTable Iabove).Thehomesteadexemptionis$24,500
($35,000x70%).
Conclusions –
v The total taxable value of the homestead (afterapplyingtheexemption) is $10,500
($35,000 - $24,500).
v The county property tax rate is calculated using the taxable value of $10,500 to determine the amount of
property tax that is due on Mrs. White’s homestead.
B. Qualified Disabled Individuals (Reg. 45-002.12)
An individual with a qualifying disability must:
v OwnandoccupythehomesteadJanuary1throughAugust15(Reg.45-002.05);
v Have qualifying household income – Table III (Reg. 45-002.12);and
v File a Form 458 and an income statement with the county assessor after February 1 and by June 30 each
year.Withintherstyear,acompletedPhysician’sCerticationofDisabilityforHomesteadExemption,
Form458B(whichmaybeobtainedfromthecountyassessor),mustbeledwiththeForm458.If
Form458Bisnotledwiththecountyassessor,theindividualwilllosethehomesteadexemptionforthat
year(Reg. 45-004.01).
C. Qualified Totally Disabled Veterans and Their Widow(er)s
To qualify for a homestead exemption under this category, there are three possible classes for veterans’ exemptions.
1 AwartimeveteranreceivingcompensationfromtheU.S.DepartmentofVeteransAffairs(DVA)becauseofa100%
disability that was service-connected.
The veteran must also:
v Own and occupy the homestead January 1 through August 15;
v Have qualifying household income – see Table III; and
v File a Form 458 and an income statement with the county assessor after February 1 and on or before June 30
eachyear.Withintherstyear,aveteranmustalsoincludeacerticationfromtheDVA.Ifacertication
fromtheDVAisnotledwiththecountyassessor,theveteranwilllosethehomesteadexemptionfor
that year.
Nebraska Homestead Exemption Information Guide, January 28, 2013, Page 6
2 A wartime veteran totally disabled by a nonservice-connected illness or accident.
The veteran must also:
v Own and occupy the homestead January 1 through August 15;
v Have qualifying household income – see Table III; and
v File a Form 458andanincomestatement.AlsoincludeacompletedPhysician’sCerticationofDisability
forHomesteadExemption,Form458B,oracerticationofdisabilityfromtheDVA.Allformsmustbe
ledwiththecountyassessorafterFebruary1andbyJune30eachyear.IfForm458Bisnotledwiththe
county assessor, the veteran will lose the homestead exemption for that year.
3 AveteranwhosehomeissubstantiallycontributedtobytheDVA.Thishomesteadis100%exemptregardlessof
homestead value and income level.
The veteran must also:
v Own and occupy the homestead January 1 through August 15; and
v FileaForm458andincludeacerticationfromtheDVAwiththecountyassessorafterFebruary1andon
orbeforeJune30eachyear.IfForm458Bisnotledwiththecountyassessor,theveteranwilllosethe
homestead exemption for that year.
Widow(er)s of a Veteran. Ahomesteadexemptionisavailabletotheunremarriedwidow(er)of:
1 Any veteran who died because of a service-connected disability;
2 A servicemember whose death while on active duty was service-connected;
3 A servicemember who died while on active duty during wartime; or
4 AveteranwhoreceivedcompensationfromtheDVAbecauseofa100%disabilitythatwasservice-connected.
Thewidow(er)must:
v Own and occupy the homestead January 1 through August 15;
v Have household income in accordance with Table III; and
v File a Form 458 and an income statement with the county assessor after February 1 and on or before June 30
eachyear.Withintherstyear,acerticationfromtheDVAmustbeincludedwiththeForm458.Failureto
do so will result in disapproval of the homestead exemption for that year.
Awidow(er)shomethatreceivedsubstantialcontributionsfromtheDVAis100%exempt,regardlessofhomestead
value and income level.
Thewidow(er)must:
v Own and occupy the homestead January 1 through August 15; and
v File a Form 458 with the county assessor after February 1 and on or before June 30 each year and include
a certication from the DVA. Failure to do so will result in disapproval of the homestead exemption for
that year.
Nebraska Homestead Exemption Information Guide, January 28, 2013, Page 7
Table III
Homestead Exemption For Qualifying Disabled
Individuals, And Qualifying Disabled
Veterans And Their Widow(ers)
Income Percentage Income
Limit of Relief Limit
Single Married
$ 0 — $29,800.99 100% $ 0 — $34,100.99
29,801 — 31,200.99 85 34,101 — 35,700.99
31,201 — 32,600.99 70 35,701 — 37,400.99
32,601 — 33,900.99 55 37,401 — 39,000.99
33,901 — 35,300.99 40 39,001 — 40,700.99
35,301 — 36,700.99 25 40,701 — 42,400.99
36,701 and over 0 42,401 and over
In the following examples the assessed value, the average value, the maximum value, and the
maximum exempt amount can be obtained from the county assessor.
Maximum Exempt Amount. The percentage of exemption relates to the assessed value of the homestead.The
maximum exempt amount is the taxable value of the homestead up to $50,000 or 120% of the county’s average
assessed value of single family residential property, whichever is greater.
Maximum Value. To be eligible, the maximum assessed value on the homestead is $110,000 or 225% of the average
assessed value of single family residential property in the county, whichever is greater. The exempt value will be
reduced by 10% for every $2,500 that the assessed value exceeds the maximum value. If the assessed valuation
exceeds the maximum value by $20,000 or more, the homestead is not eligible for exemption.
Example 5 – Not eligible for a homestead exemption.
If the assessed valuation exceeds the maximum value by $20,000 or more, the homestead is not eligible for
exemption. Regulation 45-003.01B
The scenario –
v Themaximumvalueofanassessedhomestead(Reg. 45-002.08B)inthiscountyis$225,000.
v The homestead has an assessed value of $250,000.
The exemption calculations –
v The assessed value of the homestead exceeds the maximum value in the county by more than $20,000
($250,000-$225,000=$25,000overthemaximumvalue,whichisgreaterthan$20,000).
Conclusion – The homestead is not eligible for a homestead exemption.
Example 6 – Disability, maximum exempt value reduction.
The maximum value is the greater of the taxable value of the homestead up to $110,000, or 225% of the county’s
average assessed value of a single-family residential property. Regulation 45-002.08B
The scenario –
v Mr. Jones is married.
v Household income is $30,000.
v The homestead assessed value is $350,000.
v The average value of a single-family residential property in this county is $180,000($150,000x120%).
The exemption calculations –
v Themaximumvalueis$337,500($150,000x225%=$337,500,whichisgreaterthan$110,000).
v Since the assessed value of this homestead is $350,000, it is $12,500 over the maximum amount
($350,000-$337,500).
Nebraska Homestead Exemption Information Guide, January 28, 2013, Page 8
v According to Table II, this means that there will be a 50% maximum exempt value reduction or $90,000
($180,000x50%).
v Themaximumexemptvalueofthehomesteadiscalculatedtobe$90,000($180,000-$90,000).
v Mr. Jones’ household income level of $30,000 means he is eligible for 100% relief of his homestead’s
maximumexemptvalue(accordingtotheTable III).Thehomesteadexemptionis$90,000
($90,000x100%).
Conclusions –
v The total taxable value of the homestead (afterapplyingtheexemption)is $260,000
($350,000 - $90,000).
v The county property tax rate is calculated on the taxable value of $260,000 to determine the amount of
property tax that is due on Mr. Jones’ homestead.
Example 7 – Disability, no maximum value reduction, percentage qualification.
The maximum exempt amount is the greater of the taxable value of the homestead up to $50,000, or 120% of the
county’s average assessed value of a single family residential property. Regulation 45-002.04B
The scenario –
v Mr. Smith is single.
v Household income is $33,500.
v The homestead assessed value is $100,000.
v The average value of a single-family residential property in this county is $62,500.
The exemption calculations –
v Maximumvalueis225%oftheaverageassessedvalueinthecounty($62,500x225%=$140,625);Mr.
Smith’s homestead’s assessed value is $100,000 which is below the maximum value, so no reduction
is necessary.
v The maximum exempt value of the homestead is the greater of $50,000 or 120% of the county average
assessed value of single-family residential property in the county. In this case, the maximum exempt
amountis$75,000($62,500x120%=$75,000,whichisgreaterthan$50,000).
v Mr. Smith’s household income level of $33,500 means he is eligible for 40% relief of his
homestead’smaximumexemptvalue(accordingtoTableIII).Thishomesteadexemptionis$30,000
($75,000x40%).
Conclusions –
v The total taxable value of the homestead(afterapplyingtheexemption)is $70,000
($100,000 - $30,000).
v The county property tax rate is calculated on the taxable value of $70,000 to determine the amount of
property tax that is due on Mr. Smith’s homestead.
Example 8 – Disability, no maximum value reduction.
The maximum exempt amount is the greater of the taxable value of the homestead up to $50,000, or 120% of the
county’s average assessed value of a single-family residential property. Regulation 45-002.04B.
The scenario –
v Mrs.Doeismarried.
v Household income is $33,500.
v The homestead assessed value is $45,000.
v The average value of a single-family residential property in this county is $40,000.
Nebraska Homestead Exemption Information Guide, January 28, 2013, Page 9
The exemption calculations –
v The maximum value is the greater of $110,000 or 225% of the county average assessed value of a
single-familyresidentialpropertyinthecounty.Inthiscase,themaximumvalueis$110,000(since
$40,000x225%=90,000,whichislessthan$110,000).
v Since the assessed value of this homestead is $45,000, its value is less than $110,000, so no reduction
is necessary.
v The maximum exempt value of the homestead is the lesser of the taxable value of the homestead
($45,000),or120%ofthecounty’saverageassessedvalueofasingle-familyresidentialproperty.
($40,000x120%=$48,000).$45,000islessthan$48,000,soitisthemaximumexemptvalue.
v Mrs.Doe’shouseholdincomelevelof$33,500meanssheiseligiblefor85%reliefofherhomestead’s
maximumexemptvalue(accordingtoTable III).Thehomesteadexemptionis$38,250($45,000x85%).
Conclusions –
v The total taxable value of the homestead(afterapplyingtheexemption)is $6,750
($45,000 - $38,250).
v The county property tax rate is calculated on the taxable value of $6,750 to determine the amount of
propertytaxthatisdueonMrs.Doe’shomestead.
Income Information
Determination of Income Levels. To determine the income level of the applicant, the income reported on the
Nebraska Schedule Iledwiththeapplication,theincometaxreturnsledbytheapplicant,andtheincome
documents provided by the IRS, the Social Security Administration, and the Railroad Retirement Board will
be reviewed.
v Passiveincome(forexample,capitalgains,interest,dividends,retirementbenets,pensions,IRAwithdrawals)
is included as household income.
v If the names of any children or other individuals are on the deed as owners and they occupy the homestead,
their income will be considered in determining eligibility. For owner-occupants who are closely related, the
income levels for married claimants are used. “Closely related” means the applicant is either a brother, sister,
parent, or child of another other owner-occupant.
v SocialSecurityretirementincomemustbeincludedwhetherornotanincometaxreturnisled.Medicare
premiumsmaynotbesubtractedfromSocialSecurityincome.However,MedicarePartBandPartDpremiums
are allowable medical expenses.
Errors in Reporting Income and/or Medical Expenses. If an error in reporting income and/or medical expenses
isdiscovered,theTaxCommissionermustbenotiedwithinthreeyearsafterDecember31oftheapplicationyear
tohaveahomesteadexemptionreconsidered.Ifincometaxreturnswereled,theincometaxreturnsmustalsobe
amendediftheitembeingchangedisincludedonthereturns.Theapplicantwillbenotiedofincomediscrepancies
resulting in an erroneous homestead exemption. The applicant will receive a corrected statement for the appropriate
property tax due, plus possible interest and penalty, payable to the county treasurer.
If the Tax Commissioner approves a homestead exemption based on amended household income, a refund of any
taxes paid will be issued by the county treasurer in the county where the taxes were paid.
One-time Increases in Income. Income which exceeds the statutory limit will result in the loss of the homestead
exemptionforoneyear. However,anewapplicationmaybeledthefollowingyear.
Using the Previous Year’s Income to Determine Homestead Exemption Eligibility. County assessors must
completetheircurrentyear’srealestatetaxlists,includinghomesteadexemptions,byDecember1;butthecurrent
year’s income tax information is not reported until the following April 15.
Appeal of a Denied Homestead Exemption Application.
v Ifawrittenrejectionnoticefromthecountyassessorisreceived,anappealmaybeledwiththecountyboard
of equalization within 30 days of the date the notice is received.
Nebraska Homestead Exemption Information Guide, January 28, 2013, Page 10
v If a denial notice from the Tax Commissioner is received, a hearing with the Tax Commissioner may be requested
bylingawrittenprotestwiththeNebraskaDepartmentofRevenuewithin30daysofreceiptofthenotice.The
protest must state the reasons for the appeal; the name and address of the applicant; and a request for relief.
Appeal of the Denied or Reduced Homestead Exemption Application Based on the Assessed Valuation of the
Homestead.Toappealtheassessedvaluationofthehomestead,timelylea PropertyValuationProtest,Form422,
with the county clerk. Refer to the instructions for Form 422 for additional information. If the protest is successful,
the homestead exemption will be automatically reconsidered.
Disqualication of the Homestead Exemption. If an owner does not qualify for an exemption, tax on the property
willbedueinfull.AtaxstatementwillbesentfromthecountyinDecember.Anewapplicationmaybeledthe
following year.
Transfer of a Homestead Exemption if a New Homestead is Purchased. A transfer is allowed under the
following conditions:
v Anapplicationforexemptionoftheoriginalhomesteadisledinatimelymanner;
v A new homestead is purchased between January 1 and August 15th, and the new homestead is occupied by
the applicant by August 15th; and
v An Application for Transfer, Form 458T,mustbeledwiththecountyassessorbyAugust15;or
v Ifthenewhomesteadispurchasedinadifferentcounty,theForm458Tmustbeledwiththenewcounty
assessor by August 15.
Life Estate. If an applicant deeds the homestead to another party, but retains a life estate, that applicant is considered
an owner.
Nursing Home Resident. The occupancy requirements will continue to be met during a nursing home stay
provided that:
v The owner intends to return to the residence or mobile home;
v The furnishings are left in place; and
v The residence or mobile home is not sold, leased, or rented.
Death of Applicant. If the applicant is single and dies prior to August 16th, the exemption is removed because the
January 1 through August 15 occupancy requirement is not met. If the applicant is married, the spouse and minor
childrencontinuetobenetfromthehomesteadexemptionforthatyearonly.Thespousemustqualifyandlean
application the following year to continue to receive a homestead exemption.
Multiple Unmarried Owner/Occupants Living in One Homestead. If two eligible persons who are not married
qualifyforanexemptionforthesameproperty,itisnecessaryforbothtoletheForm 458 with the county to
protect the exemption in case one of the applicants dies.
Spouses Owning Two Residences or Mobile Homes. Spouses owning two residences or mobile homes may not
receive two homestead exemptions, unless each spouse lives in his or her own separate residence or mobile home. In
this case, both spouses’ incomes are combined to determine eligibility. In most cases, the residence or mobile home
chosen as the primary residence or mobile home will be the homestead property.
Payment of Property Tax When a Homestead Exemption is Granted. When an exemption is granted, the
taxpayer’s obligation is met by the State paying the tax directly to the county treasurer.
Help Prevent Homestead Exemption Fraud. If you know or suspect an individual is receiving a homestead
exemption illegally, you may report it anonymously by calling 888-475-5101. All information will
remaincondential.
Nebraska Homestead Exemption Information Guide, January 28, 2013, Page 11
Resource List:
Regulations:
v Homestead Exemption Regulations Chapter 45
Statutes:
v Neb.Rev.Stat.§77-3501Denitions,wherefound
v Neb.Rev.Stat.§77-3501.01Exemptamount,dened
v Neb.Rev.Stat.§77-3501.02Closelyrelated,dened
v Neb.Rev.Stat.§77-3502Homestead,dened
v Neb.Rev.Stat.§77-3503Owner,dened
v Neb.Rev.Stat.§77-3504Householdincome,dened
v Neb.Rev.Stat.§77-3505Qualiedclaimant,dened
v Neb.Rev.Stat.§77-3505.01Married,dened
v Neb.Rev.Stat.§77-3505.02Maximumvalue,dened
v Neb.Rev.Stat.§77-3505.03Single,dened.
v Neb.Rev.Stat.§77-3505.04Single-familyresidentialproperty,dened.
v Neb.Rev.Stat.§77-3505.05Medicalcondition,dened.
v Neb. Rev. Stat. § 77-3506.02 County assessor; duties
v Neb. Rev. Stat. § 77-3506.03 Exempt amount; reduction; when; homestead exemption; limitation
v Neb.Rev.Stat.§77-3507Homesteads;assessment;exemptions;qualiedclaimants;basedonincome
v Neb. Rev. Stat. § 77-3508 Homesteads; assessment; exemptions; individuals; based on disability and income
v Neb. Rev. Stat. § 77-3509 Homesteads; assessment; exemptions; certain veterans or unremarried widow or
widower; percentage of exemption
v Neb. Rev. Stat. § 77-3509.01 Transfer of exemption to new homestead; procedure
v Neb. Rev. Stat. § 77-3509.02 Transfer of exemption to new homestead; disallowance for original
homestead; county assessor; duties
v Neb. Rev. Stat. § 77-3509.03 Homesteads; exemptions; property tax statement; contents
v Neb. Rev. Stat. § 77-3510 Homesteads; exemptions; transfers; claimants; forms; contents; county assessor;
furnish;condentiality
v Neb. Rev. Stat. § 77-3511 Homestead; exemption; application; execution
v Neb.Rev.Stat.§77-3512Homestead;exemption;application;whenled
v Neb.Rev.Stat.§77-3513Homestead;exemption;lingrequirements;notice;contents
v Neb.Rev.Stat.§77-3514Homestead;exemption;certicationofstatus;notice;failuretocertify;
penalty; lien
v Neb.Rev.Stat.§77-3514.01Homestead;exemption;lateapplicationorcerticationbecauseofmedical
condition;ling;form;countyassessor;powersandduties;rejection;notice;hearing
v Neb. Rev. Stat. § 77-3515 Homestead; exemption; new owner of property; when claimed
v Neb. Rev. Stat. § 77-3516 Homestead; exemption; application; county assessor; duties
Nebraska Homestead Exemption Information Guide, January 28, 2013, Page 12
v Neb. Rev. Stat. § 77-3517 Homestead; application for exemption; county assessor; Tax Commissioner;
duties; refunds; liens
v Neb. Rev. Stat. § 77-3519 Homestead; exemption; county assessor; rejection; applicant; complaint; contents;
hearing; appeal
v Neb. Rev. Stat. § 77-3520 Homestead; exemption; Tax Commissioner; rejection or reduction; petition;
contents; hearing; appeal
v Neb. Rev. Stat. § 77-3521 Tax Commissioner; rules and regulations
v Neb.Rev.Stat.§77-3522Violations;penalty
v Neb. Rev. Stat. § 77-3523 Homestead; exemption; county treasurer; certify tax revenue lost within county;
reimbursed; manner; distribution
v Neb.Rev.Stat.§77-3524Homestead;exemption;categories;DepartmentofRevenue;maintainstatistics
v Neb.Rev.Stat.§77-3526Paraplegic,multipleamputee;terms,dened
v Neb. Rev. Stat. § 77-3527 Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of
property; effect
v Neb. Rev. Stat. § 77-3528 Property taxable; paraplegic; multiple amputee; claim exemption
v Neb. Rev. Stat. § 77-3529 Homestead; exemption; application; denied; other exemption allowed
www.revenue.ne.gov/PAD
888-475-5101 or 402-471-6185
Nebraska Department of Revenue, PO Box 94818, Lincoln, Nebraska 68509-4818
You may also contact your county assessor.