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Stat. 77-3502. To qualify for a homestead exemption under this category, an individual must: ? Be 65 or older before January 1 of the application year; ? Own and occupy a homestead continuously from January 1 through August 15; and ? Have qualifying household income ? see Table I. Maximum Exempt Amount.
The Nebraska Homestead Exemption Information Guide is available at revenue.nebraska.gov/PAD/homestead-exemption. When and Where to File. This form must be completed in its entirety, signed, and filed after February 1 and on or before June 30 with your county assessor.
In Nebraska, a homestead exemption is available to the following groups of persons: ? Persons over the age of 65; ? Qualified disabled individuals; or ? Qualified disabled veterans and their widow(er)s. Some categories are subject to household income limitations and residence valuation requirements.
The Nebraska homestead exemption program is a property tax relief program for six categories of homeowners: 1. Persons over age 65 (see page 8); 2. Veterans totally disabled by a nonservice-connected accident or illness (see page 8); 3.
Homestead. A homestead is the residence or mobile home, and up to one acre of land surrounding it, actually occupied by a person who is the owner of record or the surviving spouse of the owner of record from January 1 through August 15 in each year.
There are no income limits and homestead value requirements for categories 4 and 5.