Neb. Rev. Stat. » Chapter 40
Nebraska Revised Statutes

Neb. Rev. Stat. § 40-101 (2026)

Homestead; exemption from judgment liens and execution or forced sale

✓ current as of July 2026
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Each natural person residing in this state shall have exempt from judgment liens and from execution or forced sale, except as provided in sections 40-101 to 40-116, a homestead not exceeding one hundred twenty thousand dollars in value consisting of the dwelling house in which the claimant resides, its appurtenances, and the land on which the same is situated, not exceeding one hundred and sixty acres of land, to be selected by the owner, and not in any incorporated city or village, or, at the option of the claimant, a quantity of contiguous land not exceeding two lots within any incorporated city or village.

Notes of Decisions
Cited in 61 cases (8 in the last 5 years), 1932–2025 · leading case: Jordan v. LSF8 Master Participation Trust, 300 Neb. 523 (Neb. 2018).
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Jordan v. LSF8 Master Participation Trust, 300 Neb. 523 (Neb. 2018). · cites it 4× “The parties do not dispute that this was their homestead as defined by Nebraska statutes, at least up to the $60,000 value and land limitations described in Neb. Rev. Stat. § 40-101 (Reissue 2016). Richard and Kelly purchased the manufactured home for approximately $100,000 by…”
Blankenau v. Landess, 626 N.W.2d 588 (Neb. 2001). · cites it 2× “Finally, Landess argues that she is entitled to a “homestead exemption” as defined in Neb. Rev. Stat. § 40-101 (Reissue 1998), which would exempt $12,500 in a homestead occupied by Landess from “judgment liens and from execution or forced sale.”
Travelers Indem. Co. v. Heim, 352 N.W.2d 921 (Neb. 1984). · cites it 3× “Upon application to the court by the judgment debtor within sixty days of the confirmation of any sale confirmed pursuant to this section, such sale shall be set aside if the court finds that the party seeking confirmation of sale failed to provide notice to the judgment debtor…”
Chambers v. Bringenberg, 309 Neb. 888 (Neb. 2021). · cites it 4× “While the TODA specifically recognizes that the transfer may be subject to statutory allow- ances to the transferor’s surviving spouse and children, it does not specifically address homestead protections. Likewise, the conveyances statutes that are incorporated by reference into…”
Matter of Nachtigal, 82 B.R. 533 (Bankr. D. Neb. 1988). · cites it 6× “Debtors own land which qualifies as a homestead under Neb.Rev.Stat. § 40-101 (Cum.Supp. 1986). The Bank has two separate objections to the Debtors’ claimed exemptions.”
Matter of Buzzell, 110 B.R. 440 (Bankr. D. Neb. 1990). · cites it 8× “The debtors have claimed the equity in their real estate lot, mobile home and garage under Neb.Rev.Stat. § 40-101 (1988), as exempt property.”
Cont'l Resources v. Fair, 311 Neb. 184 (Neb. 2022). · cites it 2× “§ 77-102 (Reissue 2018); Nebraska law providing a homestead exemption, Neb. Rev. Stat. § 40-101 (Reissue 2016); and article I, § 25, of the Nebraska Constitution, which prohibits “discrimination between citizens .”
Lincoln Lumber Co. v. Elston, 511 N.W.2d 162 (Neb. Ct. App. 1993). · cites it 2× “STATUTORYPROCEDUREFOR PROTECTING THE HOMESTEAD Neb. Rev. Stat. §§ 40-101 through 40-116 (Reissue 1988) provide the procedures by which a judgment debtor may protect his or her homestead interest.”
Ehlers v. Campbell, 66 N.W.2d 585 (Neb. 1954). · cites it 7× “The homestead question here presented concerns Lots 11 and 12, because of the provisions of section 40-101, R. R. S. 1943, that a homestead not exceeding in value $2,000 and not exceeding two lots within any incorporated city or village “shall be exempt from judgment liens, and…”
First Trust Co. v. Bauer, 260 N.W. 194 (Neb. 1935). · cites it 4× “Section 40-101, Comp. St. 1929, is as follows: “A homestead not exceeding in value two thousand dollars, consisting of the dwelling-house in which the claimant resides, and its appurtenances, and the land on which the same is situated, not exceeding one hundred and sixty acres…”
McIntosh v. Borchers, 241 N.W.2d 534 (Neb. 1976). · cites it 2× “Section 40-101, R. R. S. 1943, defines a homestead as “* * * the dwelling house in which the claimant resides, its appurtenances, and the land on which the same is situated, not exceeding one hundred and sixty acres of land * * *.”
Hanigan v. Trumble, 562 N.W.2d 526 (Neb. 1997). · cites it 2× “§ 30-2322 (Reissue 1995) or Neb. Rev. Stat. § 40-101 (Reissue 1993) and an exempt property allowance pursuant to Neb.”
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