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Sheet NE · 2026 rules

Nebraska Property Tax Calculator

Nebraska taxes a house at its actual (market) value as of January 1, multiplied by the combined levy of every district on the statement. An approved homestead exemption reduces that value first, and two state-funded credits then come off every statement.

Rules verified 24 primary sources Editorial policy

Estimate your 2026 Nebraska bill

Approved shared exemption, bill credits and charges (optional)

The same assessed-value amount must apply to Local ad valorem levies. Different approvals or bases require the prepared levy worksheet. Do not repeat relief already deducted.

Use the assessing authority’s value, recorded classification and current rates. Worked examples use hypothetical rates unless labeled statutory.

Nebraska · 2026 residential assessment worksheet Needs inputs
Nebraska estimated annual property tax —
  • Tax — Local ad valorem levies —
  • Credits subtracted —
  • Fixed charges added —
Per month (annual ÷ 12) —
What was applied Enter the approved residential assessment from the assessment notice.
Assessed value after ratio and cap —
Taxable value — Local ad valorem levies —
Effective rate on market value —

What this estimate leaves out

How Nebraska turns value into a tax bill

Nebraska statewide rules
StepNebraska ruleSource
Value Enter the current approved residential assessment, excluding any additional exemption you apply below. It need not equal an advertised home price. [1][2]
Assessment 100% of approved residential assessment [1]
Annual limit No automatic parcel bill cap is inferred from a limit on a jurisdiction’s total levy.
Exemptions Other relief is applied only from a recorded approval; the calculator does not decide qualification.
Rate Local ad valorem levies: local rate — you enter it.Local ad valorem levies from the applicable taxing authority. The rate is not a Census ratio.

How a Nebraska home is valued, protested, credited and paid

Nebraska assesses real property as of January 1 at 12:01 a.m.3 A house is taxed at actual value, meaning its market value in the ordinary course of trade, not at the 75% used for agricultural land.21 In counties with at least 100,000 inhabitants, the assessor must provide preliminary valuation notices by January 15, by mail or on a county website.3

If your value changed from last year, the county assessor mails a notice by June 1 to the owner of record as of May 20; its tax figures use last year's levy rates and leave out homestead exemptions and property tax credits.4 To protest, file with the county clerk on or before June 30 and include documentation supporting your requested value, or the protest will be dismissed.4 The county board of equalization decides protests between June 1 and July 25,5 and its decision can be appealed to the Tax Equalization and Review Commission by August 24, or September 10 if your county extended its hearing deadline.6

The homestead exemption covers owner-occupants 65 or older, certain disabled individuals and veterans, and qualifying surviving spouses; categories 1, 2, 3 and 6 have income and home-value limits, while categories 4V, 4S, 5 and 7 do not.7 You must own and occupy the home, with up to one acre, from January 1 through August 15.7 File Form 458 with the county assessor after February 1 and on or before June 30; the county board can extend an applicant's deadline to July 20.8 On the 2026 income table, a single applicant 65 or older receives 100% relief with household income up to $37,000.99, or $43,400.99 if married or closely related, falling to 0% at $54,301 and $64,501.9

For the age category, the exempt amount is the lesser of the home's taxable value or the greater of $40,000 and 100% of the county's average assessed single-family value; disability categories use 120% of that average or $50,000.10 The age-category maximum value is 200% of the county average or $95,000, whichever is greater, and the exemption drops 10% for each $2,500 of value above it, ending at $20,000 or more over.1112 For 2026, Douglas County's certified average is $302,282 and its age-category maximum value is $604,564.13 Enter the approved exempt value from your statement in the extra exemption field.

Every Nebraska statement subtracts two state-funded credits after the tax is calculated; they do not change levy rates.15 The Property Tax Credit Act credit for tax year 2026 is $118.87 per $100,000 of valuation on non-agricultural real property, about $356.61 on a $300,000 home.1415 The School District Property Tax Relief Credit, created by LB 34 in the 2024 First Special Session, shares $809,538,045 for tax year 2026 among parcels in proportion to the school district taxes levied on each.171615 With a homestead exemption, the school credit applies to the tax left after the exemption.16

The refundable income-tax credit for school district property taxes under the Nebraska Property Tax Incentive Act covered only taxable years beginning before January 1, 2024; that relief now appears on the property tax statement.18 For taxable years beginning on or after January 1, 2024, a refundable income-tax credit still equals 100% of community college property taxes paid, claimed on your Nebraska return.1920

Property taxes are due December 31 after the levy.21 The first half becomes delinquent May 1 and the second half September 1, or April 1 and August 1 in counties with more than 100,000 people,22 and delinquent taxes draw interest at 14% per year.23 The rates you enter are capped by statute for most levies; a school district, for example, may levy at most $1.05 per $100 of taxable valuation, before bonds and voter-approved overrides.24

Worked example

Illustrative levy: 300,000.00 of full value × 1 assessment share × 2 / 100 = $6,000.00 before the statement credits. The 2026 Property Tax Credit Act credit on that value would be $356.61 (300,000 × $118.87 / $100,000); the school credit depends on the parcel's share of its county pool.

Nebraska worked example
LineTaxable valueTax
Local ad valorem levies at $2.00 per $100$300,000.00$6,000.00
Annual total$6,000.00

Left to your local bill

Census context, not a rate

American Community Survey 2020–2024: median owner-occupied value $238,600 (±$1,365), median real-estate taxes $3,549 (±$22). Dividing one by the other gives 1.49% for Nebraska. Tables B25077 and B25103; why it is only context.

Sources

  1. nebraskalegislature.govNebraska Revised Statutes §77-201, read .
    “all real property in this state, not expressly exempt therefrom, shall be subject to taxation and shall be valued at its actual value.”
  2. nebraskalegislature.govNebraska Revised Statutes §77-112 (actual value), read .
    “Actual value of real property for purposes of taxation means the market value of real property in the ordinary course of trade.”
  3. nebraskalegislature.govNebraska Revised Statutes §77-1301 (assessment date; preliminary notices), read .
    “All real property in this state subject to taxation shall be assessed as of January 1 at 12:01 a.m., and such assessment shall be used as a basis of taxation until the next assessment”
  4. nebraskalegislature.govNebraska Revised Statutes §77-1315 (valuation change notice), read .
    “the county assessor shall create a notice to be delivered to the owner of record as of May 20 of the assessed value of every item of real property not exempt from taxation which has been assessed at a value different than in the previous year. … The notice shall state that the tax amounts do not include any homestead exemptions or property tax credits.”
  5. nebraskalegislature.govNebraska Revised Statutes §77-1502 (protests), read .
    “The county board of equalization shall meet for the purpose of reviewing and deciding written protests filed pursuant to this section beginning on or after June 1 and ending on or before July 25 of each year.”
  6. nebraskalegislature.govNebraska Revised Statutes §77-1510 (appeal to TERC), read .
    “may be appealed to the Tax Equalization and Review Commission in accordance with section 77-5013 on or before August 24 or on or before September 10 if the county has adopted a resolution to extend the deadline for hearing protests”
  7. revenue.nebraska.govNebraska Department of Revenue, Homestead Exemption Information Guide (February 2026), read .
    “There are income and homestead value limits for categories 1, 2, 3 and 6. The income limits are on a sliding scale. There are no income and homestead value limits for categories 4V, 4S, 5, and 7. … A homestead is a residence or mobile home, and the land surrounding it, not exceeding one acre, in this state actually occupied by a natural person who is the owner of record from January 1 through August 15 each year.”
  8. nebraskalegislature.govNebraska Revised Statutes §77-3512 (homestead application), read .
    “to file an application therefor with the county assessor of the county in which the homestead is located after February 1 and on or before June 30 of each year … The county board of the county in which the homestead is located may, by majority vote, extend the deadline for an applicant to on or before July 20.”
  9. revenue.nebraska.govNebraska Department of Revenue, 2026 Homestead Exemption Household Income Table, read .
  10. nebraskalegislature.govNebraska Revised Statutes §77-3501.01 (exempt amount), read .
    “one hundred percent of the average assessed value of single-family residential property in the claimant's county of residence as determined in section 77-3506.02 or forty thousand dollars, whichever is greater”
  11. nebraskalegislature.govNebraska Revised Statutes §77-3505.02 (maximum value), read .
    “two hundred percent of the average assessed value of single-family residential property in the claimant's county of residence as determined in section 77-3506.02 or ninety-five thousand dollars, whichever is greater”
  12. nebraskalegislature.govNebraska Revised Statutes §77-3506.03 (value phase-out), read .
    “shall be reduced by ten percent for each two thousand five hundred dollars of value by which the homestead exceeds the maximum value and any homestead which exceeds the maximum value by twenty thousand dollars or more is not eligible”
  13. revenue.nebraska.govNebraska Department of Revenue, 2026 Average Assessed Value of Single-Family Residential Property by county, read .
  14. nebraskalegislature.govNebraska Revised Statutes §77-4212 (Property Tax Credit Act), read .
    “The relief shall be in the form of a property tax credit which appears on the property tax statement.”
  15. revenue.nebraska.govNebraska Department of Revenue news release: Real Property Tax Credit and School District Property Tax Relief Credit for tax year 2026 (September 15, 2026), read .
    “Real property (non-agland) tax credit rate is $118.87 per $100,000 of valuation. … For tax year 2026-2027, the School District Property Tax Relief Credit Fund (the School Credit) will provide $809,538,045 to directly reduce school taxes paid by Nebraska taxpayers.”
  16. nebraskalegislature.govNebraska Revised Statutes §77-7305 (School District Property Tax Relief Act), read .
    “The School District Property Tax Relief Act shall apply to tax year 2024 and each tax year thereafter. The property tax relief shall be in the form of property tax credits which appear on property tax statements.”
  17. nebraskalegislature.govNebraska Revised Statutes §77-7301 (LB 34, 2024 First Special Session), read .
    “Sections 77-7301 to 77-7305 shall be known and may be cited as the School District Property Tax Relief Act. Source Laws 2024, First Spec. Sess., LB34, § 9.”
  18. nebraskalegislature.govNebraska Revised Statutes §77-6703 (school district income-tax credit), read .
    “For taxable years beginning or deemed to begin on or after January 1, 2020, and before January 1, 2024, under the Internal Revenue Code of 1986, as amended, there shall be allowed to each eligible taxpayer a refundable credit against the income tax”
  19. nebraskalegislature.govNebraska Revised Statutes §77-6706 (community college income-tax credit), read .
    “For taxable years beginning or deemed to begin on or after January 1, 2024, the credit shall be equal to one hundred percent of the community college taxes paid by the eligible taxpayer during the taxable year.”
  20. revenue.nebraska.govNebraska Department of Revenue, Nebraska Property Tax Credits (income tax), read .
    “Taxpayers can claim the community college property taxes paid credit by filing a Nebraska income tax return. Taxpayers can still claim refundable credits for school district property taxes paid between January 1, 2022 and January 2, 2024”
  21. nebraskalegislature.govNebraska Revised Statutes §77-203 (due date), read .
    “All property taxes levied for any county, city, village, or other political subdivision therein shall be due and payable on December 31 next following the date of levy”
  22. nebraskalegislature.govNebraska Revised Statutes §77-204 (delinquency dates), read .
    “shall become delinquent on May 1 and the second half on September 1 next following the date the taxes become due, except that in counties having a population of more than one hundred thousand, the first half shall become delinquent April 1 and the second half August 1”
  23. nebraskalegislature.govNebraska Revised Statutes §45-104.01 (interest on delinquent taxes), read .
    “the interest rate assessed on delinquent payments of any taxes or special assessments owing to any political subdivision of the State of Nebraska shall be assessed at a rate of fourteen percent per annum.”
  24. nebraskalegislature.govNebraska Revised Statutes §77-3442 (levy limits), read .
    “school districts and multiple-district school systems may levy a maximum levy of one dollar and five cents per one hundred dollars of taxable valuation of property subject to the levy.”

Bordering jurisdictions

Rules verified by the Property Tax Calculator Editorial Team. Report a correction