Homestead Exemption

Homestead Exemption Period for 2026 is Over

If you applied for Homestead Exemption, you will receive a determination letter or postcard from the Nebraska Department of Revenue in October or December letting you know if you qualified and for what percentage of relief.  2027 Homestead Exemption Applications will be available from your county assessor’s office in February of 2027.  You can call your assessor’s office to request an application.

2026 Event Information

Homestead exemptions provide relief from property taxes by exempting all or a portion of the valuation of a home from taxation. The State of Nebraska reimburses the counties and governmental subdivisions for taxes lost due to homestead exemptions. The percentage of relief is based on the applicant’s income level and home valuation.

The event on June 2 at the Gretna Public Library has been changed to St. Patrick’s Catholic Church (508 W Angus Rd, Gretna) and will be held from 10:00am to 3:00pm.

Additional Information

Who Can Qualify for Homestead Exemptions
  • Persons who are age 65 or older before January 1
  • Certain physically disabled individuals (mobility disabilities)
  • Certain disabled veterans and their widows or widowers
  • The home must be owned and occupied from January 1 through August 15.
Applying for Homestead Exemption

Volunteers Assisting Seniors (VAS) assists with Homestead Exemption filing.  Homestead applications must be filed with the county assessor after February 1, and on or before June 30 of each year. Current homestead recipients will receive an application by mail.

For questions about your homestead filing go to Douglas County Homestead Exemption

or call:

Douglas County – 402.444.7060 ext. #4

Cass County – 402.296.9310

Dodge County – 402.727.3911

Sarpy County – 402.593.2122

Washington County – 402.426.6800

What You Need to Apply

Homestead Exemption eligibility is based, in part, on the applicant’s income minus any out-of-pocket medical expenses. When you file for a Homestead Exemption, you will need the following information (if applicable–see table above for more information):

Income Information

  • Federal Income Tax return (if filed, Form 1040, 1040A, 1040 EZ)
  • Nebraska State Income Tax Return (if filed, Form 1040N)
  • If you did not file taxes, you will need:
    • Social Security (Form SSA-1099)
    • Pension and annuities (Form 1099-R)
    • Interest and dividends (Form 1099-INT, Form 1099-DIV, Form 1099-OID)
    • Railroad retirement (Tier I – RRB-1099 and Tier II – RRB-1099-R)
    • IRA distributions (Form 1099-R)

Deductible Out-of-Pocket Medical Expenses

  • Medicare insurance premiums
  • Medicare prescription drug plan premiums
  • Supplemental health insurance premiums
  • Cancer insurance policy premiums
  • Nursing home insurance policy premiums
  • Payments to hospitals or licensed nursing care facilities
  • Payments to doctors, dentists, osteopaths, nurses, chiropractors, and other licensed medical practitioners
  • Payments for purchased medical equipment, crutches, hearing aids, eyeglasses, contact lenses, dentures, etc.
  • Prescription drug expenses (call your pharmacy for a total)

Applications are due June 30 of each year. Married applicants must report income for both spouses. Additional owner/occupants must each file a separate income statement. Income eligibility table is located in the packet from the County Assessor and below.

 

Please remember that your application will be for taxes payable for the following year.