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Nebraska
Military Benefits

Nebraska exempts military retirement pay from state income tax, offers the National Guard tuition waiver, disabled veteran property tax assistance, and a quality of life that draws military families to the Cornhusker State. This guide covers everything for Offutt AFB and all Nebraska installations.

Income tax
Military retirement exempt from income tax
Highlight
Active duty pay exempt while deployed
Property tax
100% P&T veteran property tax exemption
Education
National Guard tuition assistance
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On this page

  1. 01Military Pay and State Income Tax
  2. 02Property Tax and the Homestead Exemption
  3. 03Education Benefits
  4. 04SCRA
  5. 05Vehicles and Recreation

Confirm current rules with your installation JAG office or a licensed attorney before making financial or legal decisions. Laws change.

01 · Military Pay and State Income Tax

Military Pay and State Income Tax

Nebraska is one of the strongest states in the country for military retirees on income tax.

Military Retirement Pay

Nebraska fully exempts military retirement pay from state income tax for tax years beginning on or after January 1, 2022. All military retirees may exclude 100% of their retired pay from Nebraska taxable income, and no application is required to claim it.

VA Disability Compensation

VA disability compensation is exempt from both federal and Nebraska state income tax.

Active Duty Pay

Nonresident servicemembers stationed in Nebraska are not taxed by Nebraska on their military pay under the SCRA. Nebraska residents are generally taxed on active duty pay. Confirm your residency and filing status with the Nebraska Department of Revenue.

Conditions Apply

National Guard and Reserve Pay

Treatment of drill and activation pay depends on residency and the nature of the orders. Consult the Nebraska Department of Revenue for your specific situation.

Conditions Apply

Do this next. Nebraska Department of Revenue taxpayer assistance: 800-742-7474. Keep your LES and orders to document residency and out-of-state service.

02 · Property Tax and the Homestead Exemption

Property Tax and the Homestead Exemption

Nebraska offers property tax relief to disabled veterans and certain surviving spouses through its Homestead Exemption program.

100% Service-Connected Disabled Veterans

Veterans rated 100% service-connected disabled by the VA (and certain surviving spouses) may qualify for a Homestead Exemption that exempts all or part of the property taxes on their primary residence. The disabled-veteran category is generally not income-limited, unlike the age-based homestead categories.

Surviving Spouses

The surviving spouse of a qualifying disabled veteran, or of a servicemember who died on active duty, may retain Homestead Exemption eligibility. Verify current rules with the Nebraska Department of Revenue.

VA-Assisted Homes

Veterans whose homes were substantially contributed to by the VA (for example, a Specially Adapted Housing grant) may also qualify for a property tax exemption.

Application Required

The Homestead Exemption is not automatic. File Form 458 with your county assessor each year within the state filing window (typically February through June). Income limits and exemption amounts vary by category.

Conditions Apply

Do this next. Apply through your county assessor. Offutt AFB families file with the Sarpy County Assessor. Verify amounts and deadlines with the Nebraska Department of Revenue.

03 · Education Benefits

Education Benefits

Nebraska stacks state tuition programs on top of the federal GI Bill for Guard members, servicemembers, and their families.

Nebraska National Guard Tuition Assistance

Eligible members of the Nebraska National Guard can receive tuition assistance covering up to 100% of tuition at Nebraska public colleges and universities, with support also available toward private and community college tuition.

In-State Tuition for Military Families

Active duty servicemembers stationed in Nebraska, along with their spouses and dependents, are eligible for resident (in-state) tuition rates at Nebraska public institutions.

Waiver of Tuition for Dependents

Nebraska waives tuition at state colleges and universities for the children and spouses of servicemembers who died or were permanently and totally disabled in the line of duty. Eligibility is set by state statute.

Post-9/11 GI Bill and Yellow Ribbon

University of Nebraska campuses, Bellevue University, and others participate in Yellow Ribbon or accept the Post-9/11 GI Bill. Confirm current participation with each school's veterans services office.

Conditions Apply

Do this next. Bellevue University (next to Offutt AFB) and the University of Nebraska Omaha are among the most military-friendly schools in the state.

04 · SCRA

SCRA, Federal Protections in Nebraska

The Servicemembers Civil Relief Act is federal law. Nebraska courts and landlords must honor all SCRA protections.

Lease Termination

Terminate a Nebraska lease with 30 days written notice after receiving PCS orders or a deployment of 90 or more days.

6% Interest Rate Cap on Pre-Service Debt

Pre-service debts are capped at 6% interest upon written request with a copy of your orders.

Foreclosure and Eviction Protection

Nebraska courts cannot foreclose on a servicemember's primary residence without a court order while on active duty and for a period after, and landlords cannot evict an active duty family from a primary residence without a court order.

Do this next. SCRA is federal law and applies in every state. Offutt AFB legal assistance can help with SCRA, wills, and powers of attorney.

05 · Vehicles and Recreation

Vehicles and Recreation

Nebraska offers vehicle registration relief and discounted recreation licenses for veterans and servicemembers.

Disabled Veteran and Military Plates

Nebraska issues disabled veteran, Purple Heart, and other military specialty plates. Qualifying 100% service-connected disabled veterans may receive a registration fee exemption on one vehicle.

Nonresident Vehicle Registration

Servicemembers stationed in Nebraska may keep their home-state vehicle registration under the SCRA rather than re-registering in Nebraska.

Hunting and Fishing Permits

The Nebraska Game and Parks Commission offers reduced-fee or no-fee hunting and fishing permits to resident disabled veterans, and reduced permits for active duty residents. Check current eligibility with Game and Parks.

Do this next. Contact the Nebraska DMV for plates and registration, and the Nebraska Game and Parks Commission for recreation permits.

State Legislature

Veterans and Servicemember Advocacy

Legislative Committee
Government, Military and Veterans Affairs Committee
This committee oversees legislation affecting active duty servicemembers, veterans, and military families in Nebraska. It handles bills on veterans benefits, military employment protections, property tax exemptions, and National Guard policy.
Website: nebraskalegislature.gov
How to Engage
Contact Your State Representative
Military families can contact their state legislators to weigh in on veteran and servicemember legislation. Find your Nebraska representative at nebraskalegislature.gov using your home address. Committee hearings on veterans bills are typically open to the public and remote testimony is often accepted.

Research-Ranked

Military-Friendly Colleges in Nebraska

Rankings based on Military Times Best for Vets, GI Jobs Military Friendly Schools, and Victory Media research methodology. Yellow Ribbon participation verified annually.

University of Nebraska Omaha
Military Times Best for Vets
Omaha, dedicated military and veteran student center
University of Nebraska Lincoln
GI Jobs Military Friendly
Lincoln, ROTC, veteran services office
Bellevue University
Military Friendly
Adjacent to Offutt AFB, a top military-friendly university

Rankings and program details change annually. Verify current Yellow Ribbon participation and benefit amounts at benefits.va.gov/GIBILL before enrolling. GI Jobs Military Friendly designation and Military Times rankings are independently published each year.

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