Nebraska Revised Statutes Chapter 40. Homesteads § 40-101. Homestead; exemption from judgment liens and execution or forced sale

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.