Nebraska Property Tax Relief for Seniors 2026

Every statewide property tax break Nebraska offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

Nebraska's main property tax relief for seniors is the Category 1 homestead exemption. Homeowners 65 or older with 2025 household income up to $37,000 (single) or $43,400 (married) get 100% relief for 2026, phasing to zero at $54,301 or $64,501. The exempt value is capped at the county's average assessed residential value, and higher-value homes get less or nothing. The Department of Revenue's official homestead guidance lists no separate statewide senior assessment freeze, property tax deferral, circuit-breaker or rebate program for seniors. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

Nebraska property tax relief programs for seniors

Nebraska property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Homestead Exemption, Category 1: persons 65 years of age or older	Homestead exemption	65 or older before January 1 of the application year	2026, based on 2025 household income (federal AGI plus nontaxable Social Security and other add-backs, minus medical expenses above 4% of income). Single: 100% relief at $0-$37,000; 90% at $37,001-$38,900; 80% to $40,800; 70% to $42,700; 60% to $44,700; 50% to $46,600; 40% to $48,500; 30% to $50,400; 20% to $52,400; 10% to $54,300; none at $54,301 and over. Married/closely related: 100% at $0-$43,400; 90% to $45,800; 80% to $48,100; 70% to $50,400; 60% to $52,800; 50% to $55,100; 40% to $57,500; 30% to $59,800; 20% to $62,100; 10% to $64,500; none at $64,501 and over.	After February 1 and on or before June 30, 2026. The county board may extend to July 20 on written request (not if you got an extension the prior year). Late filing until June 30, 2027 is allowed after a spouse's death in the application year or with a medical practitioner's certification (Form 458L).	Nebraska Homestead Exemption Information Guide (Nebraska Department of Revenue, Feb 2026); 2026 Household Income Table; 2026 Average Residential Value table

Amounts, how to apply and deadlines

Homestead Exemption, Category 1: persons 65 years of age or older

Type: Homestead exemption
Age: 65 or older before January 1 of the application year
Income limit: 2026, based on 2025 household income (federal AGI plus nontaxable Social Security and other add-backs, minus medical expenses above 4% of income). Single: 100% relief at $0-$37,000; 90% at $37,001-$38,900; 80% to $40,800; 70% to $42,700; 60% to $44,700; 50% to $46,600; 40% to $48,500; 30% to $50,400; 20% to $52,400; 10% to $54,300; none at $54,301 and over. Married/closely related: 100% at $0-$43,400; 90% to $45,800; 80% to $48,100; 70% to $50,400; 60% to $52,800; 50% to $55,100; 40% to $57,500; 30% to $59,800; 20% to $62,100; 10% to $64,500; none at $64,501 and over.
Amount: The income-based percentage applies to an exempt value capped at 100% of the county's certified average assessed residential value (2026: Douglas $302,282, Lancaster $333,050, Sarpy $344,147). The exemption is cut 10% for each $2,500 the home's value exceeds the county maximum (200% of average, e.g. Douglas $604,564). A home $20,000 or more over the maximum gets no exemption. The State pays the exempted tax to the county.
How to apply: File Form 458 (Homestead Exemption Application) and Form 458 Schedule I (Income Statement) with your county assessor every year. You must own and occupy the home (plus up to 1 acre) from January 1 through August 15.
Deadline: After February 1 and on or before June 30, 2026. The county board may extend to July 20 on written request (not if you got an extension the prior year). Late filing until June 30, 2027 is allowed after a spouse's death in the application year or with a medical practitioner's certification (Form 458L).
Source: Nebraska Homestead Exemption Information Guide (Nebraska Department of Revenue, Feb 2026); 2026 Household Income Table; 2026 Average Residential Value table

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Nebraska income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Nebraska state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in Nebraska?

Homestead Exemption, Category 1: persons 65 years of age or older: homestead exemption (revenue.nebraska.gov).

At what age do Nebraska seniors qualify for property tax relief?

Homestead Exemption, Category 1: persons 65 years of age or older: 65 or older before January 1 of the application year.

Is there an income limit for Nebraska senior property tax relief?

Homestead Exemption, Category 1: persons 65 years of age or older: 2026, based on 2025 household income (federal AGI plus nontaxable Social Security and other add-backs, minus medical expenses above 4% of income). Single: 100% relief at $0-$37,000; 90% at $37,001-$38,900; 80% to $40,800; 70% to $42,700; 60% to $44,700; 50% to $46,600; 40% to $48,500; 30% to $50,400; 20% to $52,400; 10% to $54,300; none at $54,301 and over. Married/closely related: 100% at $0-$43,400; 90% to $45,800; 80% to $48,100; 70% to $50,400; 60% to $52,800; 50% to $55,100; 40% to $57,500; 30% to $59,800; 20% to $62,100; 10% to $64,500; none at $64,501 and over..

What is the deadline to apply in Nebraska?

Homestead Exemption, Category 1: persons 65 years of age or older: After February 1 and on or before June 30, 2026. The county board may extend to July 20 on written request (not if you got an extension the prior year). Late filing until June 30, 2027 is allowed after a spouse's death in the application year or with a medical practitioner's certification (Form 458L)..

Sources

Nebraska Homestead Exemption Information Guide (Nebraska Department of Revenue, Feb 2026); 2026 Household Income Table; 2026 Average Residential Value table

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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