Nebraska is home to more than 140,000 veterans — and while smaller in raw numbers than some states, Nebraska punches above its weight in veterans benefits. The Cornhusker State is anchored by Offutt Air Force Base in Bellevue, headquarters of U.S. Strategic Command (USSTRATCOM) and Air Force Global Strike Command, making the Omaha-Bellevue metro area one of the most strategically significant military communities in the nation. Nebraska provides its veterans with a full homestead property tax exemption for 100% service-connected or TDIU-rated veterans, free college tuition for dependents of 100% P&T veterans through the Nebraska Waiver of Tuition program, up to $10,000 in military retirement income tax exemption (and increasing), free hunting and fishing licenses for 100% disabled veterans, and Veterans Service Officers in all 93 counties through the Nebraska Department of Veterans' Affairs. This guide covers every major Nebraska veterans benefit available in 2025.
Offutt Air Force Base in Bellevue sits just south of Omaha and serves as the nerve center for U.S. Strategic Command — overseeing the nation's nuclear deterrent and cyber operations — as well as the Air Force Weather Agency and 55th Wing reconnaissance operations. The Offutt-Omaha metro is home to the densest concentration of Nebraska veterans, with Sarpy County (Bellevue) and Douglas County (Omaha) accounting for a significant share of the state's veteran population.
Nebraska's benefit structure is notably strong in two areas: first, the homestead property tax exemption is one of the broadest in the Plains states, covering 100% SC veterans and TDIU veterans (a distinction some states do not make explicitly); second, the Nebraska Waiver of Tuition is a full, free tuition benefit for dependents of the most severely disabled veterans — a significant commitment to military families who have sacrificed the most.
Nebraska's homestead exemption for disabled veterans is governed by Nebraska Revised Statute § 77-3523 and provides full property tax exemption for veterans who meet the disability threshold, as well as partial exemption for veterans with lower ratings.
| Requirement | Detail |
|---|---|
| VA disability rating | 100% service-connected disability, OR TDIU (Total Disability Individual Unemployability) |
| Property type | Primary residence (homestead) |
| Exemption amount | Full property tax exemption on the homestead |
| Surviving spouse eligible? | Yes — surviving spouse continues exemption |
| Nebraska Statute | Neb. Rev. Stat. § 77-3523 |
| Where to apply | County Assessor's office |
| Application deadline | June 30 of the tax year |
Nebraska's explicit inclusion of TDIU veterans in the full exemption is significant. Many states require a 100% scheduler rating and do not address TDIU separately. Nebraska's statute covers TDIU veterans who receive 100% compensation due to the unemployability of their service-connected conditions — recognizing that TDIU veterans are economically equivalent to 100% scheduler-rated veterans and should receive the same state benefit.
Nebraska's homestead exemption application deadline is June 30 of the tax year. Missing this deadline means waiting until the following year to receive the exemption. If you recently received a 100% SC or TDIU rating, contact your county assessor immediately to ensure you file before the deadline. Applications filed on time take effect for that year's property taxes; late applications are not backdated.
Veterans with service-connected disability ratings between 50% and 99% qualify for a partial homestead exemption under Nebraska's tiered system. The partial exemption reduces the assessed value subject to taxation, providing meaningful property tax relief even for veterans who have not yet reached the 100% threshold. Contact your county assessor for the specific assessed-value reduction amounts applicable to your rating under current Nebraska law.
Surviving spouses of veterans who were receiving the homestead exemption may continue to receive the exemption provided they remain in the property as their primary residence. The surviving spouse must not remarry to continue receiving the exemption. This protection ensures that bereaved military families are not burdened with sudden property tax obligations following the veteran's death.
To claim the Nebraska homestead exemption, visit your county assessor's office before June 30 and bring:
The Nebraska Department of Revenue oversees the homestead exemption program at the state level. The application form (Form 458) is available through your county assessor's office or at revenue.nebraska.gov. Veterans with questions about TDIU qualification for the full exemption should contact their county assessor directly.
Nebraska exempts up to $10,000 of military retirement pay from state income tax. This exemption amount has been increasing in recent years as the Nebraska Legislature has progressively expanded the benefit, with the state moving toward a broader or full military retirement exemption over the coming years.
Nebraska's state income tax rates range from approximately 2.46% to 6.84% depending on income bracket (as of 2025, with rates declining following recent legislative reductions). On the first $10,000 of military retirement pay, the exemption saves $246 to $684 per year depending on the veteran's income bracket.
Veterans who receive both military retirement pay and VA disability compensation benefit from the fact that VA disability compensation is fully exempt from both federal and Nebraska state income taxes under federal law — completely separate from the $10,000 military retirement exemption.
Nebraska's $10,000 military retirement pay exemption reflects the status as of 2025, but this amount has been growing under recent legislative action. Veterans and military retirees in Nebraska should monitor Nebraska Department of Revenue updates for any changes to the exemption amount for the current tax year. The long-term legislative trajectory is toward a higher or complete exemption.
Nebraska offers meaningful education benefits for dependents of severely disabled veterans and for National Guard members, making the state a strong choice for military families prioritizing education access.
The Nebraska Waiver of Tuition program Neb. Rev. Stat. § 80-401 provides free tuition at Nebraska state colleges and the University of Nebraska system for children and spouses of veterans who fall into the following categories:
The waiver covers tuition at all campuses of the University of Nebraska (Lincoln, Omaha, Kearney, and Medical Center) and at the Nebraska state colleges (Chadron, Wayne, Peru, and others). It applies to both undergraduate and, in some cases, graduate programs — confirm graduate eligibility with the institution or the Nebraska Coordinating Commission for Postsecondary Education.
Eligible children and spouses must be Nebraska residents. The benefit is not subject to a dollar cap — it covers actual tuition charges at the institution — making it one of the most valuable education benefits in the Great Plains region. For a family with two children attending the University of Nebraska-Lincoln, the waiver could provide over $40,000 to $80,000 in tuition savings over four years per child.
To qualify for the Nebraska Waiver of Tuition for dependents, the veteran must be rated as Permanently and Totally (P&T) disabled — not just 100% schedular. P&T status means the VA has determined the disability is permanent and not subject to improvement. Veterans who are 100% schedular but not yet P&T should pursue P&T designation through the VA, both for the Nebraska Waiver and for other P&T-specific benefits like Chapter 35 Dependents' Educational Assistance. Use claim.vet's disability calculator to understand your rating status.
Active Nebraska Army and Air National Guard members may qualify for the Nebraska National Guard Tuition Assistance program, which provides financial assistance for tuition at Nebraska colleges and universities. The program is designed to complement federal education benefits and help Guard members pursue degrees while serving. Recipients must maintain satisfactory academic progress and remain in good standing with their Guard unit. The Nebraska Adjutant General's office administers Guard education programs.
University of Nebraska-Lincoln, University of Nebraska-Omaha, and Creighton University in Omaha all have dedicated veteran student support services, Yellow Ribbon Program participation, and priority registration for student veterans. UNO is particularly notable given its proximity to Offutt AFB and Bellevue, with a large veteran student population and strong military connection. Bellevue University, a private institution in Bellevue, has built much of its identity around serving military and veteran students and offers degree programs in business, technology, and security studies designed for working veterans.
The Nebraska Department of Veterans' Affairs operates one of the most geographically comprehensive veterans services networks in the nation — with Veterans Service Officers available in all 93 Nebraska counties. This is a particularly important distinction for a rural state where many veterans live far from VA facilities or larger cities.
NDVA's network of VSOs provides free assistance with VA disability claims, benefits navigation, state program enrollment, and appeals — in every county across Nebraska. For veterans in rural counties far from Omaha or Lincoln, having a local VSO who understands both state and federal programs is an invaluable resource. To find your county VSO, contact NDVA at 402-471-2458 or visit veterans.nebraska.gov.
Nebraska operates four state veterans' homes providing long-term care, skilled nursing, assisted living, and domiciliary services for eligible Nebraska veterans:
The geographic distribution of these four homes — covering central, northeast, western, and metro areas — reflects Nebraska's commitment to providing care access across its vast territory. All facilities are VA-certified, making them eligible for federal VA per-diem support for veterans with service-connected conditions. Priority for admission is given to veterans with service-connected disabilities and those with greater financial need. Veterans are encouraged to apply through NDVA well in advance due to potential waiting lists, particularly at the Bellevue facility.
The Nebraska Veterans' Cemetery in Alliance, Nebraska, provides free burial for eligible Nebraska veterans, their spouses, and qualifying dependents. Services provided at no charge include the grave site, liner, opening and closing of the grave, and a government headstone or grave marker. Pre-enrollment is available through NDVA and is encouraged to ensure eligibility is confirmed in advance. Veterans in eastern Nebraska near Omaha should also be aware of eligibility for burial at Omaha National Cemetery and Fort McPherson National Cemetery in North Platte.
Nebraska Department of Veterans' Affairs: 301 Centennial Mall South, P.O. Box 95083, Lincoln, NE 68509. Phone: 402-471-2458. Website: veterans.nebraska.gov. NDVA can connect veterans with county VSOs, veterans' home admission, cemetery pre-enrollment, emergency fund assistance, and state program navigation.
Nebraska provides veterans' preference in state civil service hiring, giving veterans a competitive advantage in government employment.
Nebraska provides preference points for veterans on competitive civil service examinations for state employment:
Veterans preference applies to scored examinations for positions subject to Nebraska's civil service system. Nebraska state agencies are required to apply veterans preference in ranking candidates for competitive positions. Veterans should document their service and disability status carefully when applying for state positions to ensure preference is properly applied.
Nebraska's American Job Centers, operating through the Nebraska Department of Labor, provide priority employment services to veterans. Services include dedicated veteran employment specialists, skills translation assistance, résumé development, and job placement. Nebraska participates in the federal Jobs for Veterans State Grant program, funding DVOP and LVER specialists who provide intensive services to veterans with significant barriers to employment at job centers throughout the state.
The Offutt AFB area in Bellevue and the greater Omaha metro is one of the strongest markets in the nation for federal civilian employment for veterans. U.S. Strategic Command, the 55th Wing, and numerous defense contractor operations create extensive civil service and contracting opportunities where veterans preference provides a tangible competitive advantage. Veterans transitioning from Offutt or retiring in the area should engage the Transition Assistance Program (TAP) at Offutt and connect with NDVA for both state and federal employment resources.
Nebraska provides free hunting and fishing licenses to veterans with a 100% service-connected VA disability rating. This benefit is administered by the Nebraska Game and Parks Commission (NGPC).
Nebraska offers some of the most diverse hunting and fishing opportunities in the Great Plains, including exceptional pheasant, deer, and waterfowl hunting across the Sandhills and river valleys, and outstanding fishing at Lake McConaughy, the Platte River, and numerous reservoirs. Free licenses give 100% disabled veterans full access to these resources without the financial burden of annual license fees.
To obtain the free license, veterans must present their VA rating letter or VA-issued ID confirming 100% service-connected disability at any NGPC office or license vendor. Veterans rated at TDIU should verify current eligibility with NGPC, as TDIU veterans are generally treated as 100% for state benefit purposes — including hunting and fishing license programs.
Offutt Air Force Base in Bellevue is the cornerstone of Nebraska's military community and has a uniquely significant role in national defense. As the headquarters of U.S. Strategic Command (USSTRATCOM), Offutt oversees the nation's nuclear deterrent, joint electromagnetic spectrum operations, and global strike capabilities. The 55th Wing at Offutt operates RC-135 reconnaissance aircraft and other intelligence-collection platforms crucial to national security.
The Offutt-Bellevue-Omaha area has a particularly dense veteran population and extensive support infrastructure:
Veterans retiring from Offutt or relocating to the Omaha-Bellevue area benefit from one of the strongest federal employment markets in the Midwest, proximity to major VA healthcare, and the full suite of Nebraska state benefits detailed throughout this guide.
The Nebraska Veteran Emergency Fund provides emergency financial assistance to Nebraska veterans facing acute financial hardship. This fund addresses situations where veterans face immediate crises — unexpected medical expenses, housing instability, utility emergencies, or other urgent needs that cannot be addressed through standard VA or other assistance programs.
Emergency assistance is typically provided as a one-time grant based on individual circumstances and fund availability. Applications are processed through NDVA, and county Veterans Service Officers can help veterans navigate the application process and identify additional resources. Veterans in emergency situations should contact their county VSO or NDVA directly as quickly as possible, as emergency funds may have limited availability.
Nebraska veterans in crisis should also contact the VA financial counseling programs, Operation Homefront (emergency financial assistance for military families), national VSO emergency funds through the American Legion, VFW, and DAV, and 211 Nebraska (dial 2-1-1) for local emergency assistance resources and veteran-specific programs.
Nebraska's state benefits create significant financial value, but the federal VA disability system remains the foundation. The combination of Nebraska's homestead exemption, tuition waiver for dependents, military retirement tax treatment, and federal VA compensation creates one of the stronger overall benefit packages available to veterans in the Great Plains.
Consider a 100% P&T service-connected disabled Nebraska veteran with two college-age children, who is also a military retiree:
The total annual value of combined state and federal benefits for a 100% P&T Nebraska veteran with college-age dependents can easily exceed $80,000 per year in compensation, tax savings, and tuition value combined.
In Nebraska, Permanent and Total (P&T) status unlocks both the full homestead property tax exemption (for 100% SC or TDIU veterans) and the Nebraska Waiver of Tuition for dependents. The combination of these two benefits means that pursuing P&T status — rather than just any 100% rating — has very high financial stakes for Nebraska veterans with families.
Veterans who are rated at 100% scheduler but have not been assigned P&T status should discuss this with their county VSO or NDVA. In many cases, filing for a P&T designation — or ensuring that the rating decision includes the P&T notation — is a separate step from simply achieving 100%.
Many Nebraska veterans are under-rated and are missing significant benefits. Commonly overlooked claims include:
claim.vet's state benefits tool shows exactly which Nebraska benefits you qualify for based on your VA rating, discharge status, and location — including the Nebraska Waiver of Tuition for your dependents.
View State Benefits →From full homestead exemption to free college for your kids, Nebraska's best benefits require a 100% or P&T rating. claim.vet helps Nebraska veterans build complete, documented claims for every condition they're owed — including TDIU, secondary conditions, and P&T designation.
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