How to appeal your property tax assessment in Nebraska
In Nebraska, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.
Checked against official sources: Oct 21, 2026
Can I still appeal?
Closed for 2026 — opens on Jun 1, 2027
Closed for 2026. The next protest window is June 1 to June 30, 2027.
Nebraska homeowners pay a median of $3,549 a year in property tax, an effective rate of 1.49%, the 7th highest of the 51 states we cover.
File a protest with the county clerk from June 1 through June 30 (next business day if June 30 falls on a weekend). Mailed protests count as filed on the postmark date. Protests filed before June 1 are not accepted. Separate 30-day deadlines apply to notices about omitted property or a denied exemption. Example: Sarpy County accepts protests online, by mail or in person June 1-30 and will not accept forms received before June 1 or postmarked after June 30.
If your value changed, the assessor mails a Notice of Valuation Change on or before June 1. If your value did not change, you get no notice, but you can still protest.
Missed the deadline? What you can do now
- Check your notice: is your homestead exemption on it? If an exemption is missing, ask the office that sets your value. Exemptions have their own deadlines.
- Set a reminder for June 2027, when the next notice usually arrives. Then check the value and the deadline right away. Add to my calendar
Find your Nebraska county
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
How much could you save?
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
How to appeal in Nebraska, step by step
Understand your assessment
The county assessor values all property in the county. The county board of equalization (a board that hears appeals and evens out values between homes) hears protests. Homes are assessed at actual (market) value as of January 1. The state requires each county's residential values to land between 92% and 100% of market value overall. Values are reviewed every year, and every parcel must be physically inspected and reviewed at least once every six years.
Check the record and talk to the assessor
There is no formal step required by law, but you can call or visit the county assessor to review your property record and ask questions before or after filing a protest. Fixing a wrong record (size, condition) this way can be quickest.
Gather your evidence
What works in Nebraska:
- Recent sales of similar homes in your area
- A recent appraisal or your purchase price if you bought recently in an arm's-length sale
- Assessed values of comparable neighboring homes to show unequal treatment
- Photos and repair estimates showing condition problems
- Corrections to the property record card
More detail
- Recent sales of similar homes in your area (the assessor's sales file is public)
- A recent appraisal or your purchase price if you bought recently in an arm's-length sale
- Assessed values of comparable neighboring homes to show unequal treatment
- Photos and repair estimates showing condition problems
- Corrections to the property record card (square footage, finished basement, quality)
File your appeal 422 458
First level: County Board of Equalization protest. Fill out Form 422 (one form per parcel) and file it with the county clerk. You must state the reason and the value you want, or the protest can be dismissed. Some counties (for example Sarpy, Douglas) use referees who hold short hearings and recommend a value; the county board makes the final decision. If you cannot attend, the board decides on your written evidence. The clerk mails the decision by about August 2 (later in counties that extend their hearing period). Cost: No fee.
Prove your case at the hearing
Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.
More detail
At the county board you must back up the value you ask for with evidence. At TERC the county board is presumed to have acted correctly; you must show by clear and convincing evidence that its value was unreasonable or arbitrary, and you must offer competent evidence of your home's actual value.
If you lose: Tax Equalization and Review Commission (TERC)
For 2026 valuation protests: August 24, 2026 in most counties; September 10, 2026 in Douglas and Lancaster counties (counties that extended hearings). Other appeals: usually 30 days after the decision. Mail or hand-deliver the TERC appeal form, a copy of the county board's decision, and the filing fee to TERC in Lincoln. No email, fax or online filing. Fee by assessed value: $40 under $250,000; $50 for $250,000-$499,999; $60 for $500,000-$999,999; $85 for $1 million and up. Do not send evidence with the appeal; TERC tells you how in the hearing notice. Hearings are informal unless you ask for a formal one; homeowner cases are often heard by a single commissioner. TERC decisions can be appealed to the Nebraska Court of Appeals.
After you win
The lower value applies to that year's taxes, which are billed in December. If TERC lowers the value after you have paid, the county refunds the difference. There is no multi-year freeze; the assessor can set a new value next year.
Official forms
422 Property Valuation Protest
Appeal to the Nebraska Tax Equalization and Review Commission (2026 revision)
458 Nebraska Homestead Exemption Application
Rules that are different in Nebraska
- Protests go to the county clerk, not the assessor, and only during June 1-30.
- One Form 422 per parcel; leaving out the reason or requested value can get the protest dismissed.
- You must protest to the county board first; you cannot go straight to TERC.
- TERC deadlines are later in Douglas and Lancaster counties (Sept 10 vs Aug 24 in 2026).
- TERC accepts filings only by mail (postmark counts for USPS) or hand delivery - never email or fax.
- Since 2024 (LB 34) the state's 30% school-tax credit is applied directly on the property tax statement instead of being claimed on the income tax return.
Is your home assessed higher than similar homes?
You can file Form 422 claiming your home is not equalized with comparable homes, but you must show a systematic (not one-off) undervaluation of comparables by clear and convincing evidence; most protests win on market value instead. This works only in limited cases. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistExemptions that lower your bill without an appeal
An exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Homestead exemption
For owners 65+ (by January 1), qualified disabled people, and qualified disabled veterans and surviving spouses. Exempts all or part of the home's taxable value; income limits apply to some groups. File Form 458 with the county assessor by June 30.
School district property tax credit (LB 34)
A state credit equal to roughly 30% of school district taxes, shown automatically on the property tax statement since 2024; it grows at least 3% a year.
Do you need a lawyer or a tax consultant?
You can file and appear on your own. Someone else may file for you if written authorization is attached to the protest. Rules on paid non-lawyer representatives before TERC were not confirmed.
Free property tax appeal letter
Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
The 2026 deadline in Nebraska has passed. We set this letter to the 2027 tax year: send it after your 2027 notice arrives.
RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Nebraska property tax appeal FAQ
What is the deadline to appeal property taxes in Nebraska?
File a protest with the county clerk from June 1 through June 30 (next business day if June 30 falls on a weekend). Mailed protests count as filed on the postmark date. Protests filed before June 1 are not accepted. Separate 30-day deadlines apply to notices about omitted property or a denied exemption. Example: Sarpy County accepts protests online, by mail or in person June 1-30 and will not accept forms received before June 1 or postmarked after June 30.
Where do I file a property tax appeal in Nebraska?
First level of appeal in Nebraska: County Board of Equalization protest. Fill out Form 422 (one form per parcel) and file it with the county clerk. You must state the reason and the value you want, or the protest can be dismissed. Some counties (for example Sarpy, Douglas) use referees who hold short hearings and recommend a value; the county board makes the final decision. If you cannot attend, the board decides on your written evidence. The clerk mails the decision by about August 2 (later in counties that extend their hearing period).
How much does it cost to appeal in Nebraska?
No fee.
Can I talk to the assessor before filing?
There is no formal step required by law, but you can call or visit the county assessor to review your property record and ask questions before or after filing a protest. Fixing a wrong record (size, condition) this way can be quickest.
What if the board turns me down?
Next level: Tax Equalization and Review Commission (TERC). For 2026 valuation protests: August 24, 2026 in most counties; September 10, 2026 in Douglas and Lancaster counties (counties that extended hearings). Other appeals: usually 30 days after the decision. Mail or hand-deliver the TERC appeal form, a copy of the county board's decision, and the filing fee to TERC in Lincoln. No email, fax or online filing. Fee by assessed value: $40 under $250,000; $50 for $250,000-$499,999; $60 for $500,000-$999,999; $85 for $1 million and up. Do not send evidence with the appeal; TERC tells you how in the hearing notice. Hearings are informal unless you ask for a formal one; homeowner cases are often heard by a single commissioner. TERC decisions can be appealed to the Nebraska Court of Appeals.
What happens if I win?
The lower value applies to that year's taxes, which are billed in December. If TERC lowers the value after you have paid, the county refunds the difference. There is no multi-year freeze; the assessor can set a new value next year.
Sources
Checked Oct 21, 2026 against official Nebraska sources. Local deadlines and fees can differ; confirm with your assessor or board.
- Nebraska DOR - Form 422 Property Valuation Protest (Rev. 2-2022)
- Nebraska DOR - News release: Notices of Valuation Change (2025)
- TERC - Appeal Filing Deadlines and Fees
- TERC - Appeal form, 2026 revision
- TERC - Scherr v. Lancaster County Bd. of Equal., 25R 0170 (standard of review)
- TERC - 2026 Box Butte County equalization order (92-100% range, Neb. Rev. Stat. 77-5023)
- Sarpy County Board of Equalization
- Nebraska DOR - 2026 Homestead Exemption news release
- Tax rate and median tax: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax divided by the median home value.