Individual with a permanent physical disability who has lost all mobility that precludes locomotion without the use of a mechanical aid or prosthesis. Permanent Florida residency required on January 1.You must file the application (Form 458) with the county assessor's office where the original home resides between February 2 to June 30. Applicants must file a Form CC-501 – Original Application for Homestead and Related Tax Exemptions, to apply for the homestead exemption on the new homestead. The property appraiser determines if a parcel is entitled to an exemption. Homestead Exemption, Save Our Homes Assessment Limitation, and Portability Transfer. To apply for a transfer of homestead exemption, the applicant must submit a Form 458B, which can be found on the Nebraska Department of Revenue website. The Nebraska Homestead Exemption Information Guide is available at revenue.nebraska.
