Volunteers Assisting Seniors (VAS) will be conducting application assistance via over-the-phone appointments. You may reach their office at 402-444-6617, between Feb 2, 2022, and June 30, 2022.

If you need an application, or have questions, you may contact our office at:

402-444-7060, option 2

If you are hearing impaired and using TTY call 1-800-833-7352.
 

Blank Homestead Forms

Form 458

Form 458 Schedule I (Income Statement)

Form 458L

Form 458T

 

Supplemental Forms


Click here for Nebraska State Guide on Homestead Exemption.

Click here for the deductible medical expenses worksheet.
 

 

Formas Suplementarias

Haga clic aquí para la guía del Estado de Nebraska sobre la Exención de Vivienda.

Haga clic aquí para la hoja de cálculo de gastos médicos deducibles.

Homestead Exemptions

 

Click Here For 2022 Homestead Exemption Information Brochure

 

Late-filing procedures **

** LB 313 - effective Aug. 21, 2021:

         "An owner may file a late application if he or she includes a copy of the death certificate of a spouse who died during the year for which the exemption is requested."

The application and death certificate must be filed no later than June 30 of the year following the year for which the exemption is sought.

 

If you have not yet filed your 2021 Nebraska Homestead Exemption Application, you may still be eligible to apply for a property tax exemption. Applicants must file Form 458Form 458 Schedule 1, and the Form 458L by June 30, 2022 if they meet one of the following conditions:

 

  • Applicant had a medical condition that required inpatient care in a hospital, hospice, or residential care facility. The condition impaired the applicant’s ability to file an application between February 1 and June 30, 2021

OR

  • Applicant had a medical condition that involved a period of incapacitation due to said medical condition. The condition impaired the applicant’s ability to file an application between February 1 and June 30, 2021.

If you have any questions regarding these filing procedures, you may contact our office at 402-444-7060, option 2.

 

Who Can Qualify For Homestead Exemptions

In order to qualify, you must first fall within one of the following categories.


Group #1 - Seniors

  • Be 65 years of age or older before January 1st of the application year.


Group #2 - Disabled Individuals

  •  Have a permanent physical disability and cannot walk without the regular use of a mechanical aide or prosthesis.

  •  Have undergone amputation of both arms above the elbows.

  •  Have a permanent partial disability of both arms in excess of 75%.

  •  Be developmentally disabled.

  •  Be a wartime veteran totally disabled due to a non-service connected disability.

 
 Group #3 - Veterans with 100% service-related disabilities or their widows or widowers

  • A veteran with 100% service-connected disability or his or her unmarried widow or widower.

  • An unremarried widow or widower of a veteran who died as the result of a service-connected disability.

  • An unremarried, or remarried at age 57 or older, widow/widower of a veteran whose death while on active duty was service-connected.

  • A veteran whose home is substantially contributed to by the VA.

 

Those in Group 3 qualify for full homestead exemption regardless of their income or the value of their home.


For those in Groups 1 and 2 (Seniors and Disabled Individuals), there are eligibility restrictions relating to the home as follows:

  • The valuation of the home cannot exceed 200% (225% for veterans and persons with qualifying disabilities) of the County's average assessed value for single family residences. (In 2021 that amount was $204,440)

  • The maximum exemption available is 100% of the County's average assessed value for single family residences (120% for disabled veterans and persons with qualifying disabilities).

  • The home must be owned and occupied between January 1 and August 15 of the tax year being exempted.

  • The applicants must meet the income guidelines outlined below:
 




    

 

How to Apply For Homestead Exemptions

Homestead applications must be filed with the county Assessor/Register of Deeds after February 1 and on or before June 30 of each year. Current homestead recipients will receive an application by mail.

New applicants may download an application from the left side of this page; stop by the Douglas County Assessor/Register of Deeds office, 1819 Farnam St., 4th floor, and pick up an application; or call the office at 402-444-7060, option 2, and request an application by mail.

Volunteers Assisting Seniors (VAS), our Homestead Exemption program partner, will provide assistance by phone. For an appointment with them, call 402-444-6617, between Feb. 2, 2022, and June 30, 2022.

IF YOU DO NOT INCLUDE YOUR INCOME AND OUT-OF-POCKET MEDICAL EXPENSE INFORMATION, WE WILL NOT BE ABLE TO ACCEPT THE EXEMPTION APPLICATION.

 

Important Information When Filing

When you file for a Homestead Exemption, you will need the following information (if applicable):


Income

  • Federal Income Tax return (if filed, Form 1040)

  • Social Security (Form SSA-1099)

  • Pension and annuities (Form 1099-R)

  • Interest and dividends (Form 1099-INT, Form 1099-DIV, Form 1099-OID)

  • Railroad retirement (Tier I - RRB-1099 and Tier II - RRB-1099-R)

  • IRA distributions (Form 1099-R)

Form 458 Schedule 1 (Income Statement)


Deductible Out-of-Pocket Medical Expenses 

  • Medicare insurance premiums

  • Medicare prescription drug plan premiums

  • Supplemental health insurance premiums

  • Cancer insurance policy premiums

  • Nursing home insurance policy premiums

  • Payments to hospitals or licensed nursing care facilities

  • Payments to doctors, dentists, osteopaths, nurses, chiropractors, and other licensed medical practitioners

  • Payments for purchased medical equipment, crutches, hearing aids, eyeglasses, contact lenses, dentures, etc.

  • Prescription drug expenses (call your pharmacy for a total)

Deductible medical expenses worksheet

 

Additional Information

Married applicants must report income for both spouses. Additional owner/occupants must each file a separate income statement. An income eligibility table is located on this webpage.

Please remember that your 2022 application will be for taxes payable in 2023. You will still be responsible for taxes over and above your homestead exemption amount if granted.

If you move during the eligibility period (January 1st through August 15th) you may transfer your homestead exemption to your new property. Contact our office for details or download Form 458T.