In Nebraska, a 100 percent service-connected permanent disability rating can lift the property tax off your home entirely, with no income test and no cap on what the house is worth. That break is Category 4V of the Nebraska homestead exemption, written into Neb. Rev. Stat. 77-3506 and granted by your county assessor rather than by the VA.

Nebraska runs one homestead exemption program with several categories, and Category 4V is the one for disabled veterans. The age-65 category turns on household income and caps what the home can be worth, sliding the exemption down as income rises. Category 4V doesn't. If you qualify on your rating, your household income and your home's assessed value stop mattering.

In This Guide

Do You Qualify for the Nebraska Disabled Veteran Property Tax Exemption?

Two things decide this: what the VA has determined about your disability, and what your discharge paperwork says.

On the rating side, the Nebraska Department of Revenue's Category 4V has two doors into it. The first is a 100 percent service-connected permanent disability. The second is a service-connected rating below 100 percent paired with a 100 percent individual unemployability (IU) rating, which the statute describes as the assignment of a total disability rating for compensation pursuant to 38 C.F.R. 4.16.

On the service side, the statute is specific. You must have been discharged or otherwise separated with a characterization of honorable or general (under honorable conditions), and you must be drawing compensation from the VA because of the qualifying disability. A rating on paper isn't enough on its own; Nebraska ties the exemption to compensation you actually receive.

The exemption is claimed on the veteran's homestead, and it's administered under state law by the Department of Revenue and county assessors, so your county assessor's office is where a question about a particular property gets answered.

If your situation turns on age and income instead of a service-connected rating, you're looking at a different category of the same program. Our guide to Nebraska senior property tax relief covers that track.

What the Nebraska Disabled Veteran Property Tax Exemption Is Worth

Nebraska's statute states it plainly: a qualifying homestead is exempt from taxation as to 100 percent of the exempt amount. For a veteran who qualifies under Category 4V, the practical result is a fully exempt homestead, regardless of what you earn or what the county says your house is worth.

Set against the age-65 category, the difference is in which tests apply.

Test Category 4V (disabled veteran) Category 1 (age 65 and older)
What triggers eligibility 100 percent service-connected permanent disability, or a 100 percent individual unemployability rating Being 65 or older as of January 1
Household income limit None Full exemption up to $37,000 single or $43,400 married or closely related co-owners, sliding down above that
Home value cap None The greater of 200 percent of the county's average assessed value for single-family homes or $95,000
Amount exempted 100 percent of the exempt amount, so a qualifying Nebraska veteran's homestead is fully exempt regardless of income or home value 100 percent at the lowest income tier, decreasing on the annual income table published by the Nebraska Department of Revenue

The value cap works differently in the two categories. A senior on the age-65 track has to keep the home at or below the county's maximum value, the greater of 200 percent of the county's average assessed value for single-family homes or $95,000. Category 4V has no homestead value limit at all, so a reassessment that lifts your neighborhood doesn't reach you.

What a Surviving Spouse Keeps

The exemption can carry past the veteran's death, but only for a spouse who meets the statute's terms. Under Neb. Rev. Stat. 77-3506, an unremarried surviving spouse of a qualifying veteran may continue the exemption, and so may a surviving spouse who remarries after attaining the age of 57.

That age-57 line is unusual, and it's the detail to check before assuming anything about a continuation. If you have remarried, or expect to, the date belongs in the conversation with your county assessor's office: ask what the office needs from you and when, rather than assuming the claim carries forward on the paperwork the veteran already filed.

How to Apply for the Nebraska Disabled Veteran Property Tax Exemption (Form 458)

You claim the exemption yourself: the veteran files the Nebraska Homestead Exemption Application, Form 458, together with a VA certification of disability. The filing goes to your county assessor.

1
Step 1

Get your VA certification of disability

Nebraska requires a certification of disability from the VA alongside Form 458 when you first apply, and again in years ending in 0 or 5. If you're unsure which document the assessor will accept, an accredited veterans service officer can review your service records and help you complete the form accurately.

2
Step 2

Complete the Nebraska Homestead Exemption Application, Form 458

Forms and the current instructions are on the Nebraska Department of Revenue homestead exemption page.

3
Step 3

File with your county assessor inside the filing window

Nebraska homestead exemption applications go to the county assessor and are filed between February 2 and June 30. Ask the assessor's office to confirm what it needs from you in a given year, and whether a certification year (one ending in 0 or 5) is coming up.

You don't have to assemble this alone. The Nebraska Department of Veterans' Affairs State Service Office helps veterans and family members apply for state, federal, and other benefits through its accredited veterans service officers, including reviewing service records, determining benefit eligibility, and assisting with the accurate completion of forms, and the department states it will help you through the entire benefit process at no cost to you or your family. Separately, County Veterans Service Officers operate throughout the state, providing information on benefits and assisting with filing claims; they're employed by their respective counties rather than by the state, and the department publishes a directory and interactive map with each office's location, hours, and contact information.

How This Sits Alongside Your VA Benefits

Where does Category 4V sit next to the money the VA already sends? Nebraska's own rules settle the structure. The homestead exemption for disabled veterans is created and administered under state law by the Nebraska Department of Revenue and county assessors, and it's a separate program from the federal VA's disability compensation and pension benefits. It reduces what your county can tax. It isn't a payment from the VA, and the VA doesn't administer it.

The question gets sharper for veterans who also receive, or are weighing, VA Aid and Attendance, the pension add-on for veterans who need help with daily activities. In 2026, the maximum Aid and Attendance pension is $29,093 a year for a veteran with no dependents and $34,488 a year for a veteran with one dependent, paid in monthly twelfths. Aid and Attendance is needs-based, with a 2026 net worth limit of $163,699 and a requirement that you need help with activities of daily living such as bathing, dressing, or feeding.

Two practical notes follow. First, the two benefits are tested on different things: the Nebraska exemption turns on your service-connected rating, your discharge, and your homestead, while a VA pension turns on wartime service, age or permanent and total disability, and net worth. Second, the VA's net worth calculation for pension purposes excludes your primary residence, your car, and basic home items. Because pension is needs-based, a veteran drawing or applying for one should confirm their own case with the VA or an accredited service officer rather than reasoning from the property tax side.

For the federal side in detail, our Nebraska Aid and Attendance guide covers eligibility, rates, and filing, and our overview of VA benefits for senior care in Nebraska shows how these pieces fit with VA health care and the state's veterans homes. If you're comparing states, the national disabled veteran property tax exemption by state directory lines them up.

Frequently Asked Questions

Do I have to be rated 100 percent to qualify?

Not necessarily. Category 4V covers veterans with a 100 percent service-connected permanent disability and veterans who have less than a 100 percent service-connected rating but hold a 100 percent individual unemployability rating. If the VA has granted you individual unemployability at a schedular rating short of total, you're inside the category on that second basis. Nebraska requires a certification of disability from the VA with your application, so ask the assessor's office which document it will accept as proof of the unemployability grant.

Is there an income limit or a cap on my home's value?

No. The Nebraska Department of Revenue states there are no income and homestead value limits for Category 4V, so a qualifying veteran's homestead is fully exempt regardless of income or home value.

How is this different from the exemption my neighbor gets at 65?

Same program, different category. Nebraska's age-65 category is means-tested: a full exemption runs up to $37,000 of income for a single filer and $43,400 for married or closely related co-owners, then slides down on the annual income table published by the Nebraska Department of Revenue, and the home must sit under the county's maximum value cap. Category 4V applies neither test. Our Nebraska senior property tax relief guide covers the age-based track.

Can my spouse keep the exemption if I die?

Often, yes. Under Nebraska's Neb. Rev. Stat. 77-3506, an unremarried surviving spouse of a qualifying veteran may continue the veteran's homestead exemption, as may a surviving spouse who remarries after attaining the age of 57. Tell your county assessor when the veteran dies and ask what the office needs in order to keep the exemption in the surviving spouse's name.

How does this exemption relate to my VA benefits?

Confirm your own case rather than assuming. The exemption is created and administered under Nebraska state law by the Department of Revenue and county assessors, and it's a separate program from the federal VA's disability-compensation and pension benefits, so it isn't money the VA pays you. VA pension in particular is needs-based: eligibility depends on net worth, which is capped at $163,699 for 2026. If you draw or expect to draw a pension, the Nebraska Department of Veterans' Affairs State Service Office will walk you through the entire benefit process at no cost to you or your family.

What if I miss the June 30 filing date?

Talk to your county assessor rather than waiting a full year on an assumption. Nebraska homestead exemption applications are filed with your county assessor between February 2 and June 30, and the assessor's office is the authority on what happens after that date in your county. A County Veterans Service Officer can help you assemble the application and the VA certification so the next window isn't another near miss.

Learn More

VA BenefitsVA Aid and Attendance in NebraskaVA Aid and Attendance in Nebraska for 2026: who qualifies, monthly rates up to $2,874, how to apply, and free accredited help from the NDVA and county officers. VA BenefitsVA Benefits You Can Use for Senior Care in NebraskaSee which VA programs pay for home care, nursing homes, Aid and Attendance, and Nebraska's four state veterans' homes, plus how to access each in 2026. FinancialNebraska Senior Property Tax ReliefNebraska homeowners 65+ can eliminate property taxes via the Homestead Exemption. Income limits, home-value caps, Form 458, and the statewide tax credit. VA BenefitsDisabled Veteran Property Tax Exemption by StateMost states fully or partially exempt a service-connected disabled veteran's home from property tax. See how the three models work and find your state. VA BenefitsVA Benefits for Senior Care: A Complete GuideA complete guide to VA benefits for senior care: long-term care, Aid and Attendance, pensions, DIC, and home grants for older veterans and surviving spouses.

Find personalized help claiming the Nebraska disabled veteran property tax exemption at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.

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Brevy Care Team

Expert eldercare guidance from Brevy's team of healthcare professionals and researchers.