Exemption, Form 458B (available from the county assessor), is required. You must file the application (Form 458) with the county assessor's office where the original home resides between February 2 to June 30.Disability for Homestead Exemption, Form 458B (available from the county assessor), is required. The Nebraska Homestead Exemption program is a property tax relief program that reduces all or a portion of taxes for homeowners in Nebraska who occupy a home. The homestead exemp- tion provides a reduction in property taxes to qualified senior or disabled citizens, or a surviving spouse, on the dwelling that is that. See Federal Form 4797. Property owners who received a homestead exemption last year will receive a form in the mail from the Assessor this year. Gov or mail to: Adams County Assessor 300 N Saint Joseph Ave You may file for an exemption between February 1st and June 30th of each year. All categories of homeowners applying for a homestead exemption must also file Form 458.