Nebraska Homestead Exemption. Nebraska Homestead Exemption Application, Form 458.Applicants must also submit a resume and cover letter. The Nebraska Homestead Exemption Program is for qualifying veterans and surviving spouses. To qualify, the Veteran or Surviving spouse must own and occupy the homestead from January 1 through August 15 of the taxable year. The DVA Certification Letter can be requested through the Sarpy County Veteran's Service Office (VSO). If you have not yet filed your 2024 Nebraska Homestead Exemption Application, you may still be eligible to apply for a property tax exemption. Additional exemptions based on income and disability. You'll also have to reapply for tax deferment every year.