Property tax season in the Omaha metro has a rhythm: statements in December, homestead applications after February 1, and valuation protests for one month in June. If you own in Douglas or Sarpy County, or you are about to buy, those dates matter.
I’m Lacory Gordon, a REALTOR with Revel Realty in the Omaha metro. I checked the Nebraska Department of Revenue, Douglas and Sarpy County pages, and the statutes below on Oct. 15, 2026.
Key takeaways
- Homestead Form 458 is filed after February 1 and by June 30 each year with your county assessor.
- For 2026, age-65 applicants could get 100% relief with household income up to $37,000.99 (single) or $43,400.99 (married or closely related), based on 2025 income.
- Douglas and Sarpy: first half due March 31 (delinquent April 1), second half due July 31 (delinquent August 1).
- Valuation protests run June 1 to June 30. The 2026 window is closed. Next is June 2027.
- Form PTC on your Nebraska income tax return covers a credit for community college property taxes paid, including through escrow.
Why this matters right now
Mid-December is when Douglas and Sarpy County mail property tax statements. The next homestead filing window opens February 1. If you might qualify, missing it can cost a full year of relief. I am writing this in mid-October 2026 so you can mark the dates now.
How Nebraska property taxes are calculated
Under Neb. Rev. Stat. 77-201, homes and most other real property in Nebraska are valued at their actual value, which basically means market value. Agricultural land uses a lower statutory percentage (75% of actual value for most levies). Per the Department of Revenue’s property assessment FAQs, each taxing body divides its budget request by taxable value in its boundaries. That produces a rate per $100 of taxable value. Your bill is taxable value times the combined rate for your tax district.
If assessed value rises and levy rates hold steady, the bill rises. For comps, see how much your home is worth in Omaha.
Valuation notices and the June protest window
If your assessed value changed from the prior year, the county assessor must send a notice on or before June 1. In Douglas County, final values post online by June 1, and protests go to the Board of Equalization from June 1 to June 30 (Douglas County Assessor). Statewide, the Department of Revenue confirmed 2026 protests were due June 30, 2026, on Form 422 or 422A with the county clerk. You may protest even without a notice. That window is closed. Mark June 1 to June 30, 2027 for the next cycle.
Douglas and Sarpy County due dates
Douglas County Treasurer and Sarpy County Treasurer both use the same metro pattern:
- Statements: one statement in mid-December (Sarpy does not send reminder notices).
- First half: due by March 31; delinquent April 1 in Douglas, Lancaster, and Sarpy.
- Second half: due by July 31; delinquent August 1.
- Online: Douglas opens online payments December 1.
Delinquent taxes draw 14% interest per year under Neb. Rev. Stat. 45-104.01 and 77-207. Sarpy states interest compounds daily from the delinquency date. Not getting a statement does not erase the bill. If your lender pays escrow, keep the statement and confirm payment.
Nebraska homestead exemption (Form 458)
The homestead exemption cuts taxes on your primary home by exempting all or part of its taxable value. The state reimburses counties. Forms live on the Nebraska Department of Revenue homestead page.
For 2026, Form 458 was due after February 1 and on or before June 30, 2026. That same window (after February 1 through June 30) is the annual pattern. Plan on February 1 to June 30, 2027 for the next cycle once DOR posts that year’s forms.
From the Homestead Exemption Information Guide and Form 458 instructions:
- Own and occupy from January 1 through August 15 (home or mobile home, generally up to one acre).
- File with your county assessor (Douglas: homestead page). Late filing usually waives that year.
- Categories 1, 2, 3, and 6 attach Schedule I. Categories 4V, 4S, 5, and 7 generally do not.
- Most categories file yearly. After 2026 changes, certain 100% permanently disabled veterans (4V) apply once unless status changes.
Per DOR’s 2026 release, the program covers people 65 or older before January 1 of the application year, qualified disabled individuals, and qualified disabled veterans and surviving spouses.
Income limits apply to categories 1, 2, 3, and 6. The 2026 Household Income Table (based on 2025 income) shows age-65 applicants get 100% relief at $0 to $37,000.99 (single) or $0 to $43,400.99 (married or closely related), then step down by 10% brackets to 0% above $54,300.99 / $64,500.99. Disabled-veteran and disabled-individual brackets start higher. Categories 4V, 4S, 5, and 7 have no income or homestead value limits. The 2027 table may change.
Form PTC and credits on your tax return
Separate from homestead relief and the credit on your county tax statement, many Nebraskans claim a community college property tax credit on the state income tax return with Form PTC. Use DOR’s look-up tool for each parcel. Escrow payments count when the county treasurer receives them. Missed it? Individuals may file Form PTCX for that year.
Buying or selling: prorations and escrow
Sarpy County notes that when a home sells during the year, taxes are usually prorated between buyer and seller in the closing agreement, not by the Treasurer. That matches Omaha metro closings I work. After you buy with a mortgage, the lender often collects taxes in escrow and pays the county when statements are due. First-time buyers should also review Nebraska NIFA down payment programs.
Recent law changes worth knowing
From DOR’s 2025 and 2026 legislative summaries:
- LB 209 (2025): veterans with an individual unemployability rating can qualify under homestead category 4V.
- LB 803 (2026): 100% permanently disabled veterans generally apply once unless status changes; starting 2027, valuation change notices carry more tax-estimate detail, and protests must include documentation supporting a different value.
- LB 1067 (2026): documentary stamp tax rises from $2.32 to $3.32 until January 1, 2032 (a closing-cost line on many deeds).
Quick checklist
- Watch for the mid-December statement and plan the March 31 and July 31 halves.
- If you may qualify for homestead, set a February reminder and file by June 30.
- Each June, review your value online or by notice and decide on a protest by June 30.
- At tax time, check Form PTC on your Nebraska return.
- Buying or selling? Ask how taxes will be prorated and budget for documentary stamp tax.
FAQ
When do I file for the Nebraska homestead exemption?
File Form 458 with your county assessor after February 1 and on or before June 30 of the application year. Most categories must file every year. Missing the deadline usually means you waive the exemption for that year.
Who qualifies for a Nebraska homestead exemption?
Main groups are people age 65 or older before January 1 of the application year, certain disabled homeowners, and qualified disabled veterans and surviving spouses. Categories 1, 2, 3, and 6 also have household income limits. Categories 4V, 4S, 5, and 7 do not.
When are Douglas and Sarpy County property taxes due?
Tax statements mail in mid-December. In Douglas and Sarpy counties the first half is due by March 31 and becomes delinquent April 1. The second half is due by July 31 and becomes delinquent August 1.
How do I protest my assessed value in Nebraska?
File a written protest with the county clerk on Form 422 or 422A between June 1 and June 30. You can file even if you did not get a valuation change notice. The next regular window after 2026 is June 1 to June 30, 2027.
What is Nebraska Form PTC?
Form PTC is filed with your Nebraska income tax return. It claims a credit for Nebraska community college property taxes you paid that calendar year, including taxes your mortgage escrow paid when the county treasurer received them.
Are property taxes prorated when I buy or sell?
Usually yes. Sarpy County notes taxes are typically prorated between buyer and seller in the closing agreement. Your purchase contract and title company control the exact split. Many mortgages then collect future taxes through escrow.
General information only, not legal, tax, or accounting advice. Homestead income limits, forms, and due dates change. Figures are from Nebraska Department of Revenue and Douglas and Sarpy County sources checked Oct. 15, 2026. Confirm with your county assessor or a Nebraska tax professional before you file.
Questions about taxes on a home you are buying or selling?
I can walk you through how property taxes, prorations, and escrow usually show up on an Omaha metro deal. Call or text 402-297-6625 or email lacoryg@revelne.com. You can also start on my contact page.
Lacory Gordon, REALTOR
Revel Realty
1313 Harlan Dr, Bellevue, NE 68005
