Your home and one acre of land are 100% exempt from property tax, whatever the home is worth and whatever your income is, if the VA pays you compensation for a permanent 100% service-connected disability or has declared you individually unemployable and pays you at the 100% rate. A surviving spouse who does not remarry until age 57 also qualifies if the veteran died from a service-connected disability, died on active duty from a service-connected cause, or died on active duty during wartime. Qualifying wartime service means World War II from December 7, 1941 through December 31, 1946; the Korean War from June 25, 1950 through January 31, 1955; the Vietnam War from February 28, 1961 through May 7, 1975 in the Republic of Vietnam, or from August 5, 1964 through May 7, 1975; Lebanon from August 25, 1982 through February 26, 1984; Grenada from October 23, 1983 through November 23, 1983; Panama from December 20, 1989 through January 31, 1990; the Persian Gulf War beginning August 2, 1990; or the Global War on Terror from September 14, 2001 through September 11, 2021.
Apply through the county assessor where the property is, not the state. File Form 458 after February 1 and before June 30 each year. The Nebraska Homestead Helpline is 888-475-5101.
Your DD214 showing an honorable discharge and wartime service, your VA award letter showing a permanent 100% service-connected rating or individual unemployability paid at the 100% rate, and proof you own and live in the home. A surviving spouse also needs the marriage certificate and the veteran's death certificate or casualty documentation.
