The Nebraska Department of Revenue, Property Assessment Division (DOR), reminds property owners that the Nebraska Homestead Exemption Application and Valuation Protests must be filed on or before June 30, 2020.
Form 458 must be filed with their county assessor on or before June 30, 2020. Due to the Federal and State income tax filings being extended to July 15, 2020, homestead exemption applicants may file the Nebraska Schedule I – Income Statement, Form 458 by the July 15 deadline.
If possible, homestead exemption applicants should make reference to the extended Internal Revenue Service income tax filing deadline on their Form 458 applications that are filed on or before June 30, 2020. The homestead exemption provides relief from property taxes by exempting all or a portion of the taxable value of the residence. The State of Nebraska reimburses counties and other governmental subdivisions for the property taxes lost due to homestead exemptions.
In Nebraska, a homestead exemption is available to the following groups:
• Persons over the age of 65;
• Qualified disabled individuals; or
• Qualified disabled veterans and their widow(er)s.
Some categories are subject to household income limitations and residence valuation requirements. The income limitations are on a sliding scale. Homestead exemption forms and information are available at revenue.nebraska.gov/PAD/homestead-exemption. For more information on the homestead exemption program, please contact your county assessor’s office, or DOR at 888-475-5101.
Regarding valuation protests, if there was an increase or decrease from the 2019 assessed valuation of a real property parcel to the 2020 assessed value, the county assessor was required to send a notice of valuation change to the property owner on or before June 1, 2020. If a change of valuation notice was not received, and there was a change in value from 2019 to 2020, contact the local county assessor for more information.
If a property owner disagrees with the assessed value, whether or not a notice of valuation change has been received, a protest may be filed with the county board of equalization. The valuation protest may be filed in person or by mail with the county clerk in the county where the property is located. Requirements for filing a protest can be found on the Notice of Valuation Change, or contact the county clerk where the property is located.
If the protest filing deadline falls on a weekend or holiday, the filing deadline is the next business day. If a protest is sent to the county board of equalization through the U.S. mail, the protest is considered filed on the date of the postmark. If a protest is sent through the U.S. mail using either registered or certified mail, the date of registration or certification will be considered the postmark date.
For more information regarding filing a protest, please contact the county clerk where the property is located. Click here for Custer County Clerk. County contact information is available at revenue.nebraska.gov/PAD/county-assessors-and-parcel-search.