Nebraska Form 458L: Late Homestead Filing Certification

Nebraska accepts a homestead exemption application after the June 30 deadline only when a qualified licensed medical practitioner verifies that the applicant had a medical condition between February 2 and June 30 of the application year. Form 458L records that inpatient care or period of incapacity. It is attached to Form 458 and filed with the county assessor by June 30 of the following year.

Who completes it

The applicant enters name, address, county, Social Security number and application year and signs a release. A physician, PA or APRN checks box 1 (inpatient care), box 2 (incapacitation) or box 3 (no medical condition), fills in the beginning and ending dates, and signs and dates.

Submitting and payment

How to submit it
Give the form to the applicant, who attaches it to Form 458 and files it with the county assessor on or before June 30 of the year following the homestead application year.
Who pays
Form 458L lists no fee, billing code or state payment for the practitioner.

Good to know

  • Medical condition means a disease, physical ailment or injury requiring inpatient care in a hospital, hospice or residential care facility, or a period of incapacity from a condition for which treatment may not be effective.
  • The practitioner must complete the beginning and ending month, day and year. Missing dates, or a missing signature and date from the practitioner or the applicant, lead to denial.
  • The late filing is allowed only when box 1 or box 2 is checked; box 3 states the applicant had no medical condition, so the late-filing provision does not apply.
  • The current version is 96-287-2009 Rev. 8-2026, which supersedes the Rev. 7-2025 form.

Get the official form

Download the current version from the source each time; forms change without notice.

Physician's Certification for Late Homestead Exemption Filing

How this list is checked

A form is listed only after its name and number were confirmed on the issuing agency’s or insurer’s own website, or in the form itself. Each entry links to that source. The list was last checked in October 2026. Forms and their requirements change without notice, so check the official page for the current version before you complete one.

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Frequently asked questions

What period does Nebraska Form 458L cover?

The form verifies a medical condition during the period starting February 2 and ending on or before June 30 of the homestead application year, the normal filing window. The practitioner records the dates of inpatient care in a hospital, hospice or residential care facility, or the dates of incapacity.

Who can complete Form 458L?

A qualified licensed physician, physician assistant or advanced practice registered nurse must fill in the dates and sign and date the form. If the practitioner's signature and date are missing, or the dates were not completed by the practitioner, the county will deny the application.

What is the deadline for a late homestead application with Form 458L?

Attach Form 458L to the Nebraska Homestead Exemption Application, Form 458, and file both with the county assessor on or before June 30 of the year after the homestead application year. A late application for 2026, for example, would be due by June 30, 2027.