Nebraska Veterans Benefits 2026: Homestead, Tuition & Healthcare

Veterans Benefit Guide Nebraska: 2026 Complete Guide

Nebraska offers veterans a full homestead property tax exemption for 100% P&T disabled veterans (Category 4V), a 100% tuition and fee waiver for dependents of permanently disabled veterans, a complete state income tax exclusion on military retirement pay, and a new motor vehicle tax exemption for disabled veterans effective January 1, 2026. The state is home to approximately 130,000 veterans.

Quick Facts

Nebraska Veteran Population and Overview

Nebraska is home to approximately 130,000 veterans, with a significant population of retired military personnel, National Guard members, and their families. The Nebraska Department of Veterans’ Affairs (NDVA) administers state-level veteran programs and provides free assistance through State Service Offices and County Veterans Service Offices (CVSOs) across the state.

The NDVA’s mission is to “provide quality support and services to Nebraska veterans and their families” through four core pillars: advocacy, benefits, programs, and services. The agency oversees the Nebraska Veterans Homes, the Nebraska Veterans Cemetery System, the Nebraska Veterans Aid Fund, and the Office of Advocacy and Assistance.

Why it matters: Nebraska offers some of the most generous veteran benefits in the Midwest, particularly for 100% permanently and totally disabled veterans. The homestead exemption alone can save veterans thousands of dollars annually, with no income or home-value limits for Category 4V.

What veterans should do next: Review the benefit categories below and identify which programs apply to your situation. Contact your local CVSO for free assistance with applications and claims. The NDVA State Service Office can be reached at 402-420-4021.

Nebraska Homestead Exemption: Property Tax Relief

The Nebraska Homestead Exemption is a property tax relief program for six categories of homeowners, including veterans with qualifying disabilities. Veterans who have a 100% service-connected permanent disability or a 100% individual unemployability (TDIU) rating qualify under Category 4V, which has no income testing and no home-value limit.

Homestead Exemption Categories for Veterans

What the Homestead Exemption Covers

The exemption exempts all or a portion of the taxable value of the veteran’s primary residence. For Category 4V, the exemption is full — no income test and no home-value limit apply. The State of Nebraska reimburses counties and other governmental subdivisions for the property taxes lost due to homestead exemptions.

How to Apply for the Homestead Exemption

Step 1: Obtain the Nebraska Homestead Exemption Application, Form 458, from your county assessor’s office or download it from revenue.nebraska.gov.

Step 2: Complete the application with required documentation, including:

• DD214 or other discharge documents

• VA rating decision showing 100% P&T status

• Proof of Nebraska residency

• Any additional documentation required for your category

Step 3: File Form 458 with your county assessor between February 2 and June 30, 2026.

Step 4: The county assessor reviews the application and notifies you of approval or denial.

Important: The filing is not annual for Category 4V veterans. Once approved, the exemption continues as long as eligibility requirements are met. Surviving spouses receive the exemption for the remainder of the five-year exemption period, then apply annually under Category 4S.

Surviving Spouse Eligibility

An unremarried surviving spouse of a qualified veteran continues to receive the homestead exemption. A surviving spouse who remarries after attaining age 57 may also qualify. If the 100% permanently disabled veteran passes away during the five-year exemption period, the surviving spouse receives the homestead exemption for the remainder of that period.

Common Mistake: Not Filing Because You Think It’s Automatic

The homestead exemption is not automatic. You must file Form 458 with your county assessor by June 30. Missing the deadline means waiting another year and losing a full year of property tax relief.

Nebraska Veteran Tuition Waiver

Nebraska offers a 100% tuition and tuition-related fee waiver for dependents of veterans rated 100% permanently and totally disabled, or who died of service-connected causes, or were captured or missing. The waiver covers one community-college credential and one bachelor’s degree per eligible dependent.

What the Waiver Covers

The waiver pays 100% of tuition charges and tuition-related fees at:

• University of Nebraska campuses

• Nebraska state colleges

• Nebraska community colleges

The waiver does not cover books, housing, food, or parking.

Who Qualifies

Eligible students include:

• Spouses and surviving spouses of qualifying veterans

• Biological and adopted children and stepchildren

• Children are eligible to age 26 (extendable to 31 for their own active duty)

• Students must meet the school’s in-state residency requirements

The qualifying veteran must be:

• Rated 100% permanently and totally disabled by VA, OR

• Died from service-connected causes, OR

• Died after discharge from an in-service injury or illness, OR

• Classified as POW/MIA

Degree Limitations

The waiver covers ONE community-college degree, diploma, or certificate AND ONE bachelor’s degree. Master’s, doctoral, and professional programs are excluded entirely.

How to Apply

Step 1: Verify the veteran gate — 100% P&T rating, service-connected death, or POW/MIA classification.

Step 2: Confirm the student meets in-state residency requirements.

Step 3: Complete NDVA Form 3 (all three pages).

Step 4: File with the Nebraska Department of Veterans’ Affairs before the term begins by mail, fax, or email.

Step 5: Include the VA benefit summary letter with the application.

Important: The waiver is not retroactive to terms already started. File before the term begins.

Reservist Tuition Credit Program

Nebraska also offers a Reservist Tuition Credit Program that provides up to 75% off tuition for reserve members. Contact the NDVA for current eligibility requirements and application procedures.

VA Nebraska-Western Iowa Healthcare System

The VA Nebraska-Western Iowa Health Care System provides health care services at 9 locations, including the Omaha VA Medical Center, Grand Island VA Medical Center, and 7 community-based outpatient clinics across Nebraska and western Iowa.

VA Healthcare Locations in Nebraska

Services at Omaha VA Medical Center

The Omaha VA Medical Center operates a 24/7 Emergency Department. Express Care is also available at the Omaha VA Medical Center and Lincoln VA Clinic for issues that are urgent but not emergencies. The facility provides primary care, specialty care, mental health services, and surgical services.

Grand Island and Lincoln “Super-CBOCs”

Grand Island and Lincoln house the largest of the NWI CBOCs — referred to as “super-CBOCs” due to their large patient population and array of services. They are locally referred to as the “Grand Island VA” and “Lincoln VA.” The Lincoln VA became wholly outpatient.

How to Enroll in VA Health Care

Step 1: Complete VA Form 10-10EZ (Application for Health Benefits).

Step 2: Submit the application online at VA.gov, by phone at 1-877-222-8387, by mail, or in person at a VA Nebraska facility.

Step 3: Bring required documents to your first appointment:

• Copies of your DD214 or other discharge documents

• Copies of any VA disability award letters

• Health insurance cards (Medicare, Medicaid, or private insurance)

• Income information from the previous calendar year

Step 4: Register for care at the patient registration office at any VA Nebraska location.

Nebraska Income Tax Benefits for Veterans

Nebraska offers 100% exclusion of military retirement pay from state income tax, plus a new exclusion for Nebraska National Guard pay effective January 1, 2025.

Military Retirement Pay Exclusion

For tax years beginning on or after January 1, 2022, all military retirees may exclude 100% of military retirement benefits from Nebraska taxable income to the extent included in federal adjusted gross income (AGI). No election or form submission is needed to claim the exclusion — it applies automatically.

Nebraska National Guard Income Exclusion

For tax years beginning on or after January 1, 2025, service members serving in the Nebraska National Guard can exclude 100% of their National Guard pay from Nebraska income taxes. The exclusion applies to pay received for:

• Active duty attending drills

• Annual training

• Other specified duty statuses

Servicemembers Civil Relief Act (SCRA)

The federal Servicemembers Civil Relief Act provides that compensation received by a servicemember from their uniformed service can be taxed only by the state in which the servicemember has their legal residence. This protects Nebraska service members stationed outside the state from double taxation.

Combat-Related Special Compensation and Concurrent Retirement

Veterans receiving Combat-Related Special Compensation (CRSC) or Concurrent Retirement and Disability Pay (CRDP) should consult the Nebraska Department of Revenue for current guidance on state tax treatment.

Nebraska Disabled Veteran Motor Vehicle Tax Exemption

Starting January 1, 2026, all disabled and/or blind veterans in Nebraska can receive an exemption for the Motor Vehicle Tax and Motor Vehicle Fee for one vehicle owned and used for their personal transportation.

Who Qualifies

Veterans qualify if they:

• Have a service-connected disability or blindness recognized by the U.S. Department of Veterans Affairs

• Were discharged or separated with an honorable or general (under honorable conditions) characterization

• Own and use one vehicle for personal transportation

What the Exemption Covers

The exemption covers the Motor Vehicle Tax and Motor Vehicle Fee. It does not cover:

• Plate fees

• Sales tax

• Other taxes and fees

How to Apply

A disabled veteran will qualify for the exemption for a vehicle purchased on or after December 7, 2025, and registered in January 2026, as long as the registration occurs within the required timeframe.

Contact your County Treasurer’s Office or the Nebraska Department of Motor Vehicles for the application form and specific documentation requirements. Proof of service-connected disability from VA is required.

Nebraska Veterans Aid Fund

The Nebraska Veterans Aid (NVA) Fund was established in 1921 to assist veterans and their dependents who experience a financial hardship. It provides temporary emergency funds to veterans, their spouses, and dependents when an emergency occurs disrupting their normal method of living and when other resources are not immediately available.

What NVA Funds Can Cover

• Food

• Fuel

• Shelter

• Transportation

• Daycare

• Funeral expenses

• Medical needs

• Surgical items

Who Qualifies

Veterans, their spouses, and dependents who are Nebraska residents and experiencing a qualifying emergency. The fund is intended as a temporary emergency fund — it is not ongoing financial assistance.

How to Apply

Applications can be made through a State Service Officer or a County Veterans Service Officer (CVSO) of any recognized veterans service organization. As of September 3, 2025, applications can be made through a State Service Officer.

Upon receiving your application, NDVA will compare your income to your need. If eligible, you may receive an amount equal to the need for living expenses, medical bills, or funeral expenses up to the maximum allowed.

Nebraska Veterans Homes

Nebraska operates state Veterans Homes for veterans who need long-term care. The homes provide skilled nursing care, rehabilitation services, and a supportive community environment.

Admission Requirements

To be eligible for admission to a Nebraska Veterans Home, an applicant must:

• Have served on active duty with an honorable or general discharge

• Be a member of the Nebraska National Guard with active duty for training

• Have lived in Nebraska at least two years during their lifetime

• Be in need of long-term care available at one of the homes

Spouses of veterans who have been married to the veteran for at least two years before admission may also qualify.

2025 Legislative Update

2025 legislation removed the existing requirement that an individual be at least 50 years old and “dependent on public charities” or in need of care available only at a state institution in order to be eligible to reside in a veterans’ home. This expands eligibility for veterans who need long-term care but do not meet the previous age or dependency requirements.

How to Apply

Complete the Nebraska Veterans Home System Application for Admission. Applications are submitted on forms developed by the Department. Eligible applicants are admitted in the order completed applications are received for the type of care they need, with veterans given preference over non-veterans.

For more information, contact the Nebraska Department of Veterans’ Affairs at 402-471-2458.

Nebraska Veterans Cemeteries

Nebraska operates two state veterans cemeteries — at Alliance and Grand Island — that provide a final resting place for Nebraska veterans and their eligible dependents at no cost.

Services Provided at No Cost

• Grave excavation

• Upright marble headstone

• Use of the committal shelter

• Perpetual care

• Memorial services with full Military Funeral Honors

• Administrative services

Burial fields are available for casket or cremation remains for veterans and their eligible dependents.

Military Funeral Honors

Any veteran buried in a national or state cemetery is entitled to military funeral honors, including:

• Folding and presentation of the U.S. flag to the next of kin

• Playing of Taps

Pre-Interment Planning

The Nebraska Veterans Cemetery System offers pre-interment planning to help veterans and families make arrangements in advance. Contact the cemetery system for more information.

Nebraska Veteran Hunting and Fishing Benefits

Nebraska offers discounted hunting and fishing permits for veterans, including a $5 small game hunt/fish/fur harvest permit for veterans aged 64 and older.

Veteran Small Game Hunt/Fish Permit (Age 64+)

Veterans aged 64 and older who are legal residents of Nebraska are eligible for an annual Veteran Small Game Hunt/Fish/Fur combo permit for $5. This permit includes all state stamps.

Required documentation: A copy of your DD214 or other proof of qualifying military service.

Disabled Veteran Lifetime Permit

Nebraska offers a Disabled Veteran’s Lifetime Annual Small Game Hunt/Fish Permit for veterans with qualifying disabilities. Contact the Nebraska Game and Parks Commission at 402-471-0641 for eligibility requirements and application procedures.

Deployed Personnel Permit

Nebraska offers a Hunt/Fish Permit for Deployed Military upon their return to Nebraska. Contact the Nebraska Game and Parks Commission for current eligibility requirements.

Veteran Vehicle Park Entry Permit

Nebraska offers a Veteran Vehicle Park Entry Permit for qualifying veterans. Contact Nebraska Game and Parks for details on eligibility and how to obtain the permit.

How to Apply

Applications for veteran hunting and fishing permits are available through the Nebraska Game and Parks Commission. Only Nebraska residents are eligible to apply. Veteran permits do not require state stamps. The permit expires on December 31 of each calendar year.

Nebraska Veteran Employment Benefits

Nebraska offers veteran hiring preference for state and local government jobs, plus employment assistance programs through the Nebraska Department of Labor.

Veteran Hiring Preference

Veterans with passing scores on all parts of an exam or numerical scoring receive 5% added to their passing score. Disabled veterans receive an additional 5%.

Where there is no examination, the preference operates among equally qualified candidates. The preference applies to:

• Initial employment

• Reassignment

• Transfer

• Non-disciplinary return

Spouses of 100% disabled veterans are also included in the hiring preference.

Important procedural protection: A veteran not hired receives notification within 30 days and appeal rights.

“Every Veteran Gets an Interview” Program

The Nebraska Department of Veterans’ Affairs runs a program called “Every Veteran Gets an Interview.” A veteran applying for a job at the department can tick a box asking to be contacted for job search assistance. If not selected to interview, the department’s team reaches out with:

• Resume help

• Advice on meeting minimum requirements

• Suggestions for other positions to consider

• Guidance on including proof of service

Freedom Haulers Initiative

Nebraska has joined the Freedom Haulers initiative — a federal program designed to fast-track military veterans into high-paying commercial trucking careers. Qualified veterans now have 24 months to obtain a waiver (previously a shorter timeframe).

Military Experience for Occupational Licenses

Veterans and active-duty members may be eligible to receive occupational licenses based on their military experience. Contact the relevant state licensing board for more information.

Nebraska Department of Labor Veteran Services

Veterans and eligible spouses receive priority of service for employment and training services through:

• Wagner-Peyser Employment Services

• Workforce Innovation and Opportunity Act (WIOA) Services

• Trade Adjustment Assistance (TAA) Services

• Work Opportunity Tax Credit (WOTC)

• Jobs for Veterans State Grant

Contact your local Nebraska Department of Labor office for assistance. Veterans and eligible spouses receive access on a priority of service basis.

Nebraska Housing Assistance for Veterans

Nebraska offers multiple housing programs for veterans, including homeownership assistance, homeless veteran support, and property tax relief through the homestead exemption.

NIFA Military Home Program

The Nebraska Investment Finance Authority (NIFA) offers a Military Home Program with competitive interest rates for veterans and active-duty military members. Current rates include:

• Military Home: 5.375%

• First Home Targeted: 5.875%

• Homebuyer Assistance (HBA): 6.375%

The program provides VA-backed home loan support to help veterans buy, build, repair, retain, or adapt a home for personal occupancy.

Homeless Veteran Support

CenterPointe provides housing and support services to homeless veterans and their families through a HUD Permanent Supportive Housing grant and a Veterans Health Administration Grant. The HUD project provides 9 apartments in scattered site locations to veterans who may not be eligible for VA benefits.

Nebraska Resource Center at Offutt Air Force Base

The Nebraska Resource Center at Offutt Air Force Base offers:

• Housing and lifestyle guidance

• Information on transitional and permanent housing options

• Recreational activities and resources for dependents and spouses

• A VSO who plays an integral role in the base’s Transition Assistance Program (TAP)

VA Home Loan Guaranty

The VA Home Loan Guaranty benefit helps veterans obtain mortgage loans from private lenders by guaranteeing a portion of the loan against loss. This benefit can be used to buy, build, repair, retain, or adapt a home.

Homestead Exemption

The Nebraska Homestead Exemption (described above) provides property tax relief for qualifying veterans, reducing the annual cost of homeownership.

Common Mistakes Nebraska Veterans Make

Avoiding these mistakes can preserve your benefits and save time.

Not Filing for the Homestead Exemption

The 100% P&T homestead exemption is not automatic. You must file Form 458 with your county assessor between February 2 and June 30. Many eligible veterans never claim this benefit.

Missing the Filing Deadline

The homestead exemption filing window is February 2 – June 30. Missing the deadline means waiting another year and losing a full year of property tax relief.

Not Requesting the Motor Vehicle Tax Exemption

Starting January 1, 2026, disabled veterans can receive a motor vehicle tax and fee exemption for one vehicle. This benefit is not automatic — you must apply through your County Treasurer’s Office.

Assuming Tuition Waiver Covers Everything

The Nebraska tuition waiver covers tuition only. It does not cover books, housing, food, or parking. It also covers only one community-college credential and one bachelor’s degree — not graduate programs.

Not Contacting a CVSO for Free Help

County Veterans Service Officers provide free assistance with VA claims, appeals, and benefit applications. Many veterans try to navigate the system alone and miss out on benefits they’ve earned.

Forgetting to Bring DD214 to Healthcare Enrollment

When enrolling in VA healthcare, you must bring copies of your DD214 or other discharge documents. Without proof of service, your enrollment cannot be processed.

Waiting Too Long to Appeal a Denial

Appeal deadlines are strict: 1 year for Supplemental Claims and Higher-Level Reviews, and 60 days for Board Appeals. Missing a deadline can forfeit your right to appeal.

Common Questions

What is the Nebraska homestead exemption for 100% disabled veterans?

Veterans with a 100% service-connected permanent disability or 100% TDIU rating qualify for a full homestead property tax exemption under Category 4V. There is no income test and no home-value limit. File Form 458 with your county assessor between February 2 and June 30.

Does Nebraska tax military retirement pay?

No. For tax years beginning on or after January 1, 2022, all military retirees may exclude 100% of military retirement benefits from Nebraska taxable income. No election or form submission is needed — the exclusion applies automatically.

Does Nebraska offer free tuition for veterans’ dependents?

Yes. Nebraska offers a 100% tuition and tuition-related fee waiver for spouses and children of veterans rated 100% permanently and totally disabled. The waiver covers one community-college credential and one bachelor’s degree at Nebraska public colleges and universities.

How do I apply for VA healthcare in Nebraska?

Complete VA Form 10-10EZ online at VA.gov, by phone at 1-877-222-8387, by mail, or in person at a VA Nebraska facility. Bring your DD214, VA disability award letters, and insurance cards. VA Nebraska-Western Iowa has 9 locations including Omaha VAMC and Grand Island VAMC.

What is the Nebraska disabled veteran motor vehicle tax exemption?

Starting January 1, 2026, all disabled and/or blind veterans in Nebraska can receive an exemption for the Motor Vehicle Tax and Motor Vehicle Fee for one vehicle owned and used for personal transportation. Apply through your County Treasurer’s Office.

What is the Nebraska Veterans Aid Fund?

The Nebraska Veterans Aid (NVA) Fund provides temporary emergency funds to veterans, their spouses, and dependents when an emergency disrupts their normal method of living. Funds can be used for food, fuel, shelter, transportation, daycare, funeral expenses, medical needs, and surgical items.

How do I contact a Nebraska County Veterans Service Officer?

Visit veterans.nebraska.gov/cvso for the full CVSO directory. The NDVA State Service Office can be reached at 402-420-4021 or ndva.sso@nebraska.gov.

Does Nebraska offer veteran hiring preference for state jobs?

Yes. Veterans with passing scores receive 5% added to their passing score, with disabled veterans receiving an additional 5%. The preference applies to initial employment, reassignment, transfer, and non-disciplinary return. Spouses of 100% disabled veterans are also included.

What hunting and fishing benefits are available to Nebraska veterans?

Veterans aged 64 and older who are legal residents can receive a $5 annual Veteran Small Game Hunt/Fish/Fur combo permit including all state stamps. Disabled veterans can receive a lifetime small game hunt/fish permit. Contact Nebraska Game and Parks at 402-471-0641.

What is the Nebraska Veterans Home admission requirement?

Applicants must have served on active duty with an honorable or general discharge, lived in Nebraska at least two years, and be in need of long-term care available at one of the homes. 2025 legislation removed the age 50 and “dependent on public charities” requirements.

Does Nebraska have state veterans cemeteries?

Yes. Nebraska operates two state veterans cemeteries at Alliance and Grand Island. Burial, grave excavation, headstone, perpetual care, and military funeral honors are provided at no cost for veterans and eligible dependents.

How do I appeal a VA disability denial in Nebraska?

You have three options: Supplemental Claim (VA Form 20-0995, 1 year), Higher-Level Review (VA Form 20-0996, 1 year), or Board Appeal (VA Form 10182, 60 days). A Nebraska CVSO can help you choose the right option and prepare your appeal at no cost.

What is the Nebraska National Guard income tax exclusion?

For tax years beginning on or after January 1, 2025, Nebraska National Guard members can exclude 100% of their National Guard pay from Nebraska income taxes. The exclusion applies to pay for drills, annual training, and other specified duty statuses.

Does Nebraska offer a tuition credit for reservists?

Yes. Nebraska offers a Reservist Tuition Credit Program that provides up to 75% off tuition for reserve members. Contact the NDVA for current eligibility requirements and application procedures.

How do I apply for a Nebraska Veterans Home?

Complete the Nebraska Veterans Home System Application for Admission. Applications are submitted on forms developed by the Department. Eligible applicants are admitted in the order completed applications are received, with veterans given preference. Contact NDVA at 402-471-2458.

Key Takeaways

• Homestead exemption (Category 4V): 100% P&T disabled veterans receive a full property tax exemption with no income test and no home-value limit. File Form 458 between February 2 and June 30.

• 100% tuition waiver: Dependents of 100% P&T veterans receive a full tuition and fee waiver at Nebraska public colleges — one community-college credential and one bachelor’s degree.

• Military retirement tax exclusion: Nebraska fully excludes military retirement pay from state income tax. No form is needed — it applies automatically.

• Disabled veteran vehicle exemption: Starting January 1, 2026, disabled veterans can receive a motor vehicle tax and fee exemption for one personal vehicle.

• VA healthcare at 9 locations: VA Nebraska-Western Iowa Health Care System serves veterans at Omaha VAMC, Grand Island VAMC, and 7 CBOCs.

• Nebraska Veterans Aid: Provides temporary emergency funds for food, fuel, shelter, transportation, daycare, funeral expenses, and medical needs.

• Veteran hiring preference: 5% added to passing scores for veterans, plus 5% additional for disabled veterans. Spouses of 100% disabled veterans are included.

• State veterans cemeteries: Burial at Alliance and Grand Island is provided at no cost for veterans and eligible dependents.

• **$5 hunting/fishing permit:** Veterans aged 64+ qualify for a $5 small game hunt/fish/fur permit including all state stamps.

• Free CVSO assistance: County Veterans Service Officers provide free help with claims, appeals, and benefits at no cost. Visit veterans.nebraska.gov/cvso.

Official Resources

• Nebraska Department of Veterans’ Affairs: veterans.nebraska.gov

• Nebraska Homestead Exemption Information: revenue.nebraska.gov

• VA Nebraska-Western Iowa Health Care: va.gov/nebraska-western-iowa-health-care

• VA Form 10-10EZ (Health Benefits): va.gov/forms/10-10ez

• VA Form 21-526EZ (Disability Compensation): va.gov/forms/21-526ez

• Nebraska Game and Parks Commission: outdoornebraska.gov

• Nebraska Investment Finance Authority (NIFA): nifa.org

• Veterans Crisis Line: veteranscrisisline.net | Call 988 (press 1)

• U.S. Department of Veterans Affairs: va.gov