Homestead Exemptions » DC Assessor (2024)

** 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 2023 Nebraska Homestead Exemption Application, you may still be eligible to apply for a property tax exemption. Applicants must file Form 458,Form 458 Schedule I,and the Form 458L by June 30, 2024 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 2 and June 30, 2023

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 2 and June 30, 2023.

If you have any questions regarding these filing procedures, you may contact our office at 402-444-7060, option 4.

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.

  See Also

  Douglas County, Nebraska Property Records | StateRecords.orgFAQ/Help » DC AssessorNebraska Property Assessment FAQs | Nebraska Department of Revenue

• 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

• REMINDER--By state law, those who qualified for tax year 2023 homestead exemption as a veteran with a 100% permanent disability that is service-related do not have to file a homestead exemption for tax year 2024. Those homestead recipients will have to file an application for tax year 2025. This applies only to veterans with a 100% permanent disability. All other homestead recipients need to file an application for tax year 2024. Applicants who qualify for this category must file an exemption application for tax years that end in "0" or "5" (every five years).

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

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

• 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 2023 that amount was $253,990)

• 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 from January 1 through August 15 of the tax year being exempted.

• A completed Form 458B is required for homestead exemption categories 2, 3, and 6 for the first yearof homestead application and must be filed with the Homestead Exemption Application,Form 458. If the Form 458B is not filed with the Form 458 and the county assessor, the applicant will not qualify for the homestead exemption for that year.
• The applicants must meet the income guidelines outlined below:

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 4, and request an application by mail.

NEW FOR 2024 HOMESTEAD HELP SITES

ALL HELP SITES ARE BY APPOINTMENT ONLY. To schedule your appointment, call (402) 444-6617 between 9:00 A.M. and 4:00 P.M. Monday through Friday.

Volunteers Assisting Seniors – Center Mall, 1941 S. 42^nd St., #312

Please bring your application and the following income and expense information:

Federal income tax return (if filed, Form 1040, 1040A, 1040 EZ, Telefile Worksheets), Social Security Form SSA-1099, Pension and Annuities Form 1099-R, and other income documents. Also, bring documentation of deductible out-of-pocket medical expenses, including Medicare and supplemental-health-insurance premiums, payments to doctors and other licensed medical practitioners, medical-equipment purchases, prescription drugs, etc.

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

Volunteers Assisting Seniors (VAS), our Homestead Exemption program partner, will also be providing assistance by phone. Please call 402-444-6617, between Feb. 2, 2024, and June 30, 2024 to schedule an appointment with them.

The Douglas County Assessor/Register of Deeds is now scheduling home assistance for home bound applicants during the month of May. Please call 402-444-7060, option 4 to schedule an appointment.

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

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 2024 application will be for taxes payable in 2025. 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.