Form 453 - Exemption Application for Honorably Discharged Disabled Veterans

Who May File 

A Form 453 - Exemption Application may be filed by any veteran of the United States Armed Forces who was discharged or otherwise separated with a characterization of honorable or general (under honorable conditions) and has a service-connected disability as follows:

1. A veteran who has lost the use of or has undergone amputation of, two or more extremities, or has undergone amputation of one or more extremities and has lost the use of one or more extremities; or

2. A veteran whose vision is so impaired as to seriously limit his or her ability to engage in the ordinary vocations and activities of life.

A letter from the Department of Veterans Affairs stating that the applicant meets one of the above criteria and that the disability is service-connected must be filed with the application. A letter can be obtained from the VA by calling 1-800-827-1000, downloaded from your account on or eBenefits, or contact the Sarpy County Veterans Service Office at 402-593-2203 for assistance.

When and Where to File 

For mobile homes, application for exemption must be filed with the county assessor of the county in which the mobile home is subject to tax on or before April 1 of every year. 

For licensed motor vehicles, the initial application for exemption must be filed with the county treasurer in the county in which the motor vehicle is subject to tax not more than 15 days before and not later than 30 days after the registration date of the motor vehicle. A renewal application must be made annually not sooner than the first day of the last month of the registration period or later than the last day of the registration period. 

Please Note. Exemption from motor vehicle tax does not exempt the motor vehicle from sales and use taxes or wheel tax

What Property is Exempt. Any veteran who qualifies may have the following exempted from property tax:

1. One mobile home owned and occupied by the qualified veteran; and

2. One motor vehicle owned and used for personal transportation by the qualified veteran. 

Appeal Procedures. If an application for exemption is disapproved, appeal may be made to the County Board of Equalization within 20 days after the date the disapproval notice was mailed.