The Nebraska Department of Revenue, Property Assessment Division recently issued a reminder to property owners that the Nebraska Homestead Exemption Application, Form 458, must be filed with the county assessor after Feb. 1, and on or before June 30.

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 of persons:

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