Individual with a permanent physical disability who has lost all mobility that precludes locomotion without the use of a mechanical aid or prosthesis. The form must be filed with the Sarpy County Assessor's Office between Feb.2, 2023 and June 30, 2023. Form 458 must be filed with the Sarpy County Assessor's Office to apply for the exemption. This exemption can be applied to all residential property up to five dwelling units of which at least one is owner occupied. Homestead exemption applications must be filed annually between February 2 and June 30. Application forms are typically available beginning February 2. Select all exemption(s) for which you are applying: Basic Homestead Exemption.