1. Property Tax — Primary Residence
Authority: Neb. Rev. Stat. §77-3506; NE Dept. of Revenue Homestead Exemption Information Guide (Feb 2026)
Complete reference covering 58 benefit categories across 14 service tiers. Verify current eligibility with your County VSO before filing.
Standout Program
Nebraska Veterans Aid Fund
| Status / Rating | Headline Benefits Unlocked |
|---|---|
| Active Duty | SCRA — active duty pay taxed only by legal-residence state; CDL skills-test waiver (within 12 months of separation); deployed hunting/fishing season access; DAV transportation to VA medical facilities |
| Guard / Reserve | 75% tuition credit at NE public colleges (undergrad, up to 200 new applicants/yr, Neb. Rev. Stat. §80-901); 50% for graduate programs; veterans preference for state employment |
| Military Retiree | 100% military retirement income tax-free (incl. SBP, effective 2022, no form needed); veterans preference |
| Veteran (honorable, no rating) | Veterans preference +5% on passing score on exams; veteran designation on DL/ID; DAV medical transportation; Operation Recognition honorary diploma (WWII/Korea/Vietnam); state cemetery burial at no cost |
| 0% SC | Motor vehicle tax + fee exemption on 1 vehicle (LB650, effective Jan 1, 2026); DAV plates free (10% SC required for plates, but 0% qualifies for vehicle tax exemption); all veteran-tier recreation benefits |
| 10–20% | DAV plates free (10% SC threshold met); motor vehicle tax + fee exemption; veterans preference; hunting/fishing combo permit begins at 50% SC |
| 30–40% | Same as 10–20% tier |
| 50–60% | Free lifetime combo hunt/fish/fur/waterfowl/habitat permit (50%+ SC, $5 annual renewal fee); DAV plates free; motor vehicle tax + fee exemption; Disabled Veteran Lifetime Annual Park Entry Permit |
| 70–90% | Same as 50–60% tier; SC disabled veterans receive 10% total added to passing score on employment exams |
| 100% schedular | Homestead property tax fully exempt (Form 458 Category 4V — 100% SC permanent; no income/value cap; Neb. Rev. Stat. §77-3506(2)(a)); all 50%+ benefits |
| TDIU | Homestead exemption — Form 458 Category 4V covers TDIU (100% Individual Unemployability, permanent; Neb. Rev. Stat. §77-3506(2)(a)); tuition waiver available for dependents (NDVA confirmed); all 50%+ benefits |
| P&T | All 100%/TDIU benefits; federal SAH/SHA housing grants apply; state cemetery burial free for veteran and dependents |
| SMC (Housebound/A&A) | All P&T benefits; SMC federal payments exempt from NE income tax under military retirement exclusion framework |
| Surviving spouse / dependents | Category 4S homestead exemption (full, no income cap — KIA/SC-death surviving spouses); Category 4(b/d/e/f) surviving spouse exemptions; tuition waiver 100% at NE public colleges (dependents of 100% P&T or TDIU / KIA / MIA / POW, through age 26 or one baccalaureate degree); DIC state-tax-free |
Authority: Neb. Rev. Stat. §77-3506; NE Dept. of Revenue Homestead Exemption Information Guide (Feb 2026)
Authority: LB650 (2025); Neb. Rev. Stat. §60-3,185 (as amended)
Nebraska does not exempt disabled veterans from the motor vehicle sales and use tax on purchase. Only the annual Motor Vehicle Tax and Motor Vehicle Fee (category 2 above) are waived under LB650. Sales tax at time of purchase still applies. ⚠️ Verify with NE Dept. of Revenue if any narrow exemption has been added for 2026.
Authority: 50 U.S.C. §4001; Neb. Rev. Stat. §77-2716
Authority: Neb. Rev. Stat. §77-2716.01; NE Dept. of Revenue FAQ (Military Retirement Benefits Exclusion)
Authority: Neb. Rev. Stat. §77-2716.01
Nebraska does not issue a veteran or military sales tax exemption card for general retail purchases. There is no across-the-board sales tax exemption for veterans in Nebraska.
Authority: Neb. Rev. Stat. §60-3,124; LB650 (2025)
Nebraska does not have a statewide toll road system. No veteran toll exemption program exists because there are no applicable toll facilities.
Authority: Neb. Rev. Stat. §60-3,113.02
Authority: NDVA and DMV joint program; veterans.nebraska.gov/registry
Authority: Federal MAP-21 CDL military exemption; NE DMV implementing rules; NE DMV Application for Military Skills Test Waiver form.
Authority: Neb. Rev. Stat. §37-420; Nebraska Game and Parks Commission
Nebraska is landlocked. No saltwater fishing program or license exists.
Authority: Nebraska Game and Parks; Neb. Rev. Stat. §37-420(2)
Nebraska does not offer veteran discounts on camping or lodging fees at state parks. The Lifetime Annual Park Entry Permit covers day-use entrance only; camping fees are charged at standard rates for all visitors including veterans. ⚠️ Verify with Game and Parks Commission whether any pilot discount program has been enacted since 2025.
Nebraska does not provide a veteran exemption or discount on boat (motorboat) registration fees. Standard registration fees through the Nebraska Game and Parks Commission apply to all boat owners regardless of veteran status. ⚠️ Verify with Nebraska Game and Parks for any 2025–2026 legislative changes.
Authority: Veterans Choice Act §702; 38 U.S.C. §3679
Authority: Neb. Rev. Stat. §80-411; residency standards §85-502
Authority: Nebraska Department of Education, Purple Star Schools Program; education.ne.gov/csds/purplestar/
Authority: Neb. Rev. Stat. §80-901 (2025); Nebraska Army/Air National Guard also offers state tuition assistance separately through the NE Military Department (ne.ng.mil).
Authority: Neb. Rev. Stat. §§48-225 to 48-232; LB144 (2025)
Authority: Neb. Rev. Stat. §38-129.01 (temporary credentials); §38-129.02 (reciprocity methods); individual board regulations.
Authority: Neb. Rev. Stat. §38-129.01; §38-129.02; DOL Military Spouse License Transfer guidance.
Authority: USERRA federal mandate; Nebraska DAS State Personnel System.
Authority: Nebraska Investment Finance Authority (nifa.org); NIFA Military Home Program.
Authority: Neb. Rev. Stat. §§80-401 to 80-409; §80-401.01
Nebraska does not offer a state cash service bonus or wartime bonus to veterans. No active state bonus program was identified.
Authority: Neb. Rev. Stat. §§80-501 et seq.; NDVA State Veterans' Homes program.
Authority: LB150 (2025, eff. July 1, 2027); Nebraska Judicial Branch Veterans Treatment Court standards.
Authority: Neb. Rev. Stat. §71-612(2)(a)
Authority: NDVA/NDE joint program; veterans.nebraska.gov/operation-recognition
Authority: Title 38 U.S.C.; NDVA Cemetery System; veterans.nebraska.gov/nebraska-veterans-cemetery-system
Authority: VA.gov — Veterans Burial Allowance (va.gov/burials-memorials/veterans-burial-allowance/); 38 C.F.R. Part 3 Subpart B.
Authority: 38 U.S.C. §2306 (headstones); 38 U.S.C. §2301 (burial flag); 10 U.S.C. §1491 (military funeral honors mandate)