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Nebraska VA Disability Benefits & Resources for Veterans

By Kory Kehl Last updated: Editorial policy

State benefit details verified against official state sources on September 27, 2026.

Overview

Nebraska treats a VA rating of 100% permanent, or a total rating through individual unemployability, as the key to a complete homestead exemption with no income test. Two thresholds lower down also matter: 50% for free lifetime hunting, fishing and park permits, and any service-connected rating for a motor vehicle tax exemption that began January 1, 2026. The Nebraska Department of Veterans’ Affairs (NDVA) runs four veterans homes and a State Service Office in Lincoln, and County Veterans Service Officers work in every county.

Key benefits at a glance

BenefitWho qualifiesAmount / limitOfficial source
Homestead exemption (category 4V)Honorably discharged veterans paid at 100% SC permanent or TDIU100% of homestead taxable value; no income limitNeb. Rev. Stat. 77-3506
Homestead exemption (category 4S)Qualifying surviving spouses100% of homestead taxable valueNE DOR guide
Military retirement exclusionMilitary retirees100% excluded (since tax year 2022)NDVA
Motor Vehicle Tax and Fee exemptionDisabled (0%+) or blind veteransOne personal vehicle (from Jan. 1, 2026)NDVA
Lifetime small game hunt/fish/fur permit50%+ SC, or 100% NSC with VA pensionNo fee; includes state stampsNDVA guide
Lifetime park entry permitSame as aboveNo feeNDVA guide
Waiver of TuitionSpouses and children of veterans rated 100% P&T, deceased from service, MIA or POW100% of tuition and tuition-related feesNDVA
Public hiring preferenceVeterans / disabled veterans+5% / +10% on passing scoresNeb. Rev. Stat. 48-227

Property tax relief

Nebraska’s homestead exemption has three veteran categories, according to the DOR Information Guide (February 2026):

  • Category 4V: a veteran with an honorable or general discharge who is paid by the VA for a 100% service-connected permanent disability, or has a 100% individual unemployability rating. Under Neb. Rev. Stat. 77-3506, 100% of the homestead’s taxable value is exempt, with no income or home value limits. The rating’s effective date must be on or before January 1 of the application year.
  • Category 4S: the unremarried surviving spouse (or one who remarried after 57) of a veteran who died of a service-connected disability, died on active duty from service-connected causes or during wartime, or was paid for a 100% permanent service-connected disability.
  • Category 5: paraplegic or multiple-amputee veterans whose home was substantially paid for by the VA. That home is fully exempt for life, and the exemption can move to a replacement home (77-3527).

A category 7 also covers veterans with a 100% service-connected temporary rating, who apply every year.

When and how: file Form 458 with the county assessor after February 1 and on or before June 30, and own and occupy the home from January 1 through August 15. Category 4V veterans file Form 458 plus a VA certification the first year and in years ending in 0 or 5 (and whenever their status changes). If a 4V veteran dies during that five-year period, the surviving spouse keeps the exemption through the period and then files yearly under 4S.

State income tax

For tax years beginning on or after January 1, 2022, retirees can exclude 100% of military retirement benefits included in federal AGI, with no election or form required (NDVA). VA disability compensation is excluded from federal gross income (IRS Publication 525), so Nebraska doesn’t tax it.

Vehicle registration and plates

  • Motor Vehicle Tax and Fee exemption (new in 2026): under LB650, starting January 1, 2026, any disabled veteran (the 5 U.S.C. 2108 definition, meaning a service-connected rating of 0% or higher or receipt of VA compensation or pension) or blind veteran is exempt from the Motor Vehicle Tax and Motor Vehicle Fee on one personal vehicle. Plate fees, sales tax and wheel tax still apply. You must be in the NDVA Military and Veterans’ Registry, and you must claim the exemption within 30 days of buying the vehicle or before your renewal month ends (NDVA guide).
  • Plates: Disabled Veteran plates are available at a 10% or higher service-connected rating, and Military Honor plates to registry-enrolled veterans (NDVA overview).

Hunting, fishing and parks

Per the NDVA guide:

  • Disabled Veteran’s Lifetime Annual Small Game Hunt/Fish/Fur Harvest Permit: no fee for Nebraska residents rated 50% or more service-connected, or 100% disabled non-service-connected and receiving a VA pension. It includes all state stamps.
  • Disabled Veteran’s Lifetime Annual Park Entry Permit: no fee for the same group. The application must be signed by a veterans service officer.
  • Veterans 64 and older: an annual small game hunt/fish/fur permit for $5.
  • Nebraska Game and Parks also runs a special waterfowl season for veterans and active-duty members.

Education benefits

Nebraska’s Waiver of Tuition (Neb. Rev. Stat. 80-411) covers 100% of tuition and tuition-related fees at University of Nebraska campuses, state colleges and community colleges for the spouse or child of a veteran who is rated 100% permanent and total from service, died of a service-connected disability or of an injury or illness from service, or was MIA or a POW. Children qualify until age 26 (with an extension for their own active service). The waiver covers one community college credential and one bachelor’s degree, but no graduate study. Books, housing and non-tuition fees aren’t covered.

Members of Nebraska-based Selected Reserve units can also get a 75% tuition credit (50% for graduate study).

State veterans homes

NDVA operates four veterans homes, in Bellevue, Kearney, Norfolk and Scottsbluff. Spouses, surviving spouses and Gold Star parents may also be eligible, and each member’s contribution is on a sliding scale based on income and assets (NDVA guide).

Employment preference

Under Neb. Rev. Stat. 48-227, preference eligibles who pass an exam or numerical scoring for a state or local government job get 5% added to their score, and disabled veterans get another 5%. When no scoring is used, a preference eligible wins a tie between equally qualified candidates. Bring your DD-214. Spouses of veterans who are 100% P&T or died in service can also claim preference with documentation.

How to apply in Nebraska

  1. Join the NDVA Military and Veterans’ Registry. It’s required for the vehicle tax exemption, Military Honor plates and the veteran license designation.
  2. See a County Veterans Service Officer or the NDVA State Service Office (3800 Village Dr, Lincoln; 402-420-4021) for free help with state and VA claims.
  3. Homestead: file Form 458 and your VA certification with the county assessor between February 2 and June 30.
  4. Permits: apply to Nebraska Game and Parks with your VA letter; the park permit needs a VSO signature.
  5. Waiver of Tuition: apply through NDVA before the term starts.

VA regional office and medical centers

The Lincoln VA Regional Benefit Office is at 3800 Village Drive, Lincoln, NE 68516. The VA Nebraska-Western Iowa Health Care System runs the Omaha and Grand Island VA medical centers and clinics in Bellevue, Holdrege, Lincoln, Norfolk, North Platte, Omaha and Papillion. The Panhandle is served by VA Black Hills clinics in Gordon and Scottsbluff.

Filing a federal VA claim

The claim process is set federally: see how to file a VA claim, check your claim status, and current compensation rates. Because Nebraska’s homestead exemption needs the rating to be permanent or TDIU, confirm how your decision letter is worded. A CVSO can help at no cost.

If you are in crisis, call 988 and press 1 for the Veterans Crisis Line.

Frequently Asked Questions

Do 100% disabled veterans pay property tax on their Nebraska home?

No. Under Neb. Rev. Stat. 77-3506, 100% of the taxable value of the homestead is exempt for an honorably discharged veteran paid VA compensation for a 100% service-connected permanent disability or a total rating based on individual unemployability. There is no income or home value limit for this category. Surviving spouses who have not remarried (or remarried after age 57) also qualify. File Form 458 with the county assessor between February 2 and June 30.

Do I have to file the Nebraska homestead exemption every year?

Not in the 100% veteran category (4V). You file Form 458 and a VA certification the first year and in years ending in 0 or 5, or when your status changes. Surviving spouses in category 4S file Form 458 every year.

Does Nebraska tax military retirement?

No. For tax years beginning on or after January 1, 2022, military retirees may exclude 100% of military retirement benefits included in federal adjusted gross income. No election or separate form is needed.

What is Nebraska's new disabled veteran motor vehicle tax exemption?

Starting January 1, 2026, under LB650, any disabled veteran (a service-connected rating of 0% or higher, or receiving VA compensation or pension) or blind veteran is exempt from the Motor Vehicle Tax and Motor Vehicle Fee on one personal vehicle. You must be enrolled in the NDVA Military and Veterans' Registry and claim it at registration or renewal.

Can Nebraska disabled veterans hunt and fish for free?

Yes. Nebraska residents rated 50% or more service-connected, or 100% disabled non-service-connected and receiving a VA pension, can get a no-fee Disabled Veteran's Lifetime Annual Small Game Hunt/Fish/Fur Harvest Permit that includes all state stamps, plus a no-fee lifetime park entry permit.

Sources

Every rating percentage, diagnostic code, and dollar figure on this page is sourced from the references below. See our editorial policy for how we choose and verify sources.

  1. Taxes — Nebraska Department of Veterans' Affairs
  2. NDVA Guide to Veterans' Benefits (April 2026) — Nebraska Department of Veterans' Affairs
  3. Nebraska Veterans Benefits Overview (June 2026) — Nebraska Department of Veterans' Affairs
  4. Waiver of Tuition Program — Nebraska Department of Veterans' Affairs
  5. Nebraska Homestead Exemption Information Guide (February 2026) — Nebraska Department of Revenue
  6. Neb. Rev. Stat. 77-3506, Certain veterans; exemption — Nebraska Legislature
  7. Neb. Rev. Stat. 77-3527, Paraplegic veteran; multiple amputee; exempt — Nebraska Legislature
  8. Neb. Rev. Stat. 48-227, Veterans preference — Nebraska Legislature
  9. Publication 525, Taxable and Nontaxable Income — Internal Revenue Service
  10. Lincoln VA Regional Benefit Office — U.S. Department of Veterans Affairs
  11. VA Nebraska-Western Iowa Health Care Locations — U.S. Department of Veterans Affairs
  12. VA Black Hills Health Care Locations — U.S. Department of Veterans Affairs

This content is for informational purposes only and does not constitute legal or medical advice. For personalized guidance, consult a VA-accredited VSO, attorney, or claims agent.