You must file the application (Form 458) with the county assessor's office where the original home resides between February 2 to June 30. 1. Qualified owner-occupants age 65 and over. 2.Applicants must also submit a resume and cover letter. All forms must be filed after February 1 and before June 30 each year. FORM. 458. Nebraska Homestead Exemption Application or Certification of Status. 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.