The Nebraska homestead exemption program is a property tax relief program for six categories of homeowners:. Nebraska Homestead Exemption.Nebraska Homestead Exemption Application, Form 458. The Nebraska Homestead Exemption program is a property tax relief program for qualified individuals who own a home in Nebraska. The Nebraska Homestead Exemption Program is for qualifying veterans and surviving spouses. Applicants must also submit a resume and cover letter. Partially disabled veterans could qualify for a homestead exemption under a bill advanced from the first round of debate March 20. Please call their office at 402-593-2203 to request a letter for the Homestead Exemption. North Carolina state law allows for tax relief for low-income seniors and disabled homeowners as well as disabled veterans or their unmarried surviving spouse.