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. You must be a property owner, co-owner or a purchaser named in a contract of sale.Homestead exemption applications must be filed annually between February 2 and June 30. Application forms are typically available beginning February 2. I also declare that I am entitled to the Nebraska homestead exemption and have not applied for a homestead exemption elsewhere in the state. You must file the application (Form 458) with the county assessor's office where the original home resides between February 2 to June 30.