The Nebraska homestead exemption program is a property tax relief program for six categories of homeowners:
1. Persons over age 65.
2. Veterans totally disabled by a nonservice-connected accident or illness.
3. Qualified disabled individuals.
4. Qualified totally disabled veterans and their widow(er)s; unremarried widow(er)s of a
servicemember who died on active duty.
5. Veterans whose home was substantially contributed to by the Department of Veterans
Affairs and their widow(er)s.
6. Individuals who have a developmental disability.
There are income limits and homestead value requirements for categories 1, 2, 3, and 6. The income limits are on a sliding scale. There are no income limits and homestead value requirements for categories 4 and 5. The State of Nebraska reimburses counties and other governmental subdivisions for the reduction in tax revenue as a result of approved homestead exemptions.
All homestead exemption applications must be filed annually by June 30.
Homestead exemption application forms are available February 2, 2019 at
revenue.nebraska.gov/PAD/homestead.html. Prior filers should expect a pre-filled form mailed from the Sarpy County Assessor's office the first part of February.
For additional information to include income requirements on exemptions please review the State of Nebraska Homestead Exemption Guide (pdf format, must have acrobat reader to view). Or visit the State's website: State of Nebraska Property Assessment and Taxation Site.
Completed applications may be mailed, faxed, emailed, and of course dropped off at our office. Please call our office if you have any questions.
Sarpy County Assessor's Office
1210 Golden Gate Drive
Papillion, NE 68046-2923