There are no income and homestead value limits for categories 4V, 4S, 5, and 7. The. If you have not yet filed your 2024 Nebraska Homestead Exemption Application, you may still be eligible to apply for a property tax exemption.The Nebraska Homestead Exemption Application, Form 458, must be filed with the Sarpy County Assessor's Office between February 2 and June 30, 2022. The 2024 Nebraska Homestead Exemption Application is due July 1, 2024. How to Apply for Homestead Exemptions Homestead applications must be filed with the county assessor after February 1, and on or before June 30 of each year.