The Nebraska Department of Revenue, Property Assessment Division, has posted a revised 2025 Nebraska Homestead Exemption Information Guide and Nebraska Homestead Exemption Application Form 458 to the website.
The Form 458, Nebraska Homestead Exemption Application, and Nebraska Homestead Exemption Information Guide have been revised to reflect the amended language in LB 209,§ 2, which went into effect on February 25, 2025. LB 209 explicitly includes in homestead exemption category #4V those disabled Veterans who have a disability rating of less than 100% but have an Individual Unemployability (IU) Rating that was certified on or before January 1, 2025.
Please note that there is no need for homestead applicants to re-apply if they have already submitted their 2025 Form 458, Nebraska Homestead Exemption Application with their county assessor.
If you have any questions, contact the Legal/Policy Section of Property Assessment Division.
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