Homestead Exemption for 100% Disabled Veterans (Category 4V)
A veteran who is drawing compensation from the United States Department of Veterans Affairs because of one hundred percent service-connected permanent disability, or assignment of total disability rating for compensation can have their home fully exempted from property tax under Nebraska's homestead exemption program.
- Who qualifies
- Rating: 100% VA rating that is Permanent and Total (P&T), or paid at the 100% rate through TDIU (also called IU). Veteran discharged honorably or under honorable conditions, VA-rated 100% permanent service-connected disability (or IU rating), owns and occupies the home as primary residence.
- How to apply
- File Form 458 with the county assessor; Category 4V does not need to file a Form 458 unless there is a change, and a Form 458 must be filed for other categories between February and June 30.
Last checked September 28, 2026.
