How to appeal your property taxes in Hamilton County, Nebraska
In Hamilton County, 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.
Hamilton County homeowners pay a median of $2,407 a year in property tax on a median home value of $253,700. Its effective tax rate (property taxes paid as a share of home values, per the Tax Foundation) is 0.96%, the 74th highest of 93 Nebraska counties. Your home's value is set by the Hamilton County Assessor. Protests go to the Hamilton County Board of Equalization (a board that hears appeals and evens out values between homes): you file them with the county clerk.
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.
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
Where to file in Hamilton County
Hamilton County Assessor
Phone: 402-694-2757
Address: 1111 13th Street, Suite 5, Aurora, NE 68818
County Assessor: Patricia E. Sandberg
Official website: co.hamilton.ne.us
Sets your home's value and mails a Notice of Valuation Change by June 1 if it changed. File the protest itself with the county clerk.
How to appeal in Hamilton County, step by step
Read your notice
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.
Check your property record
Look up your home on the Hamilton County Assessor website and check square footage, bathrooms, condition and features. Mistakes are the easiest wins. Use our record card checklist.
File by the deadline
File Form 422 (one per parcel) with the Hamilton County clerk between June 1 and June 30. State the value you think is right and why, or the protest can be dismissed.
Gather 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)
Go to 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 disagree with the decision
Next step: 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.
The official appeal form is 422: Property Valuation Protest.
Open Form 422How 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.
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.
Hamilton County property tax appeal FAQ
What is the deadline to appeal property taxes in Hamilton County?
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 Hamilton County?
With the Hamilton County clerk, on Form 422, between June 1 and June 30. The county Board of Equalization decides.
How do I contact the Hamilton County Assessor?
Phone 402-694-2757. Website: co.hamilton.ne.us.
Does it cost anything to appeal?
No fee.
Sources
Contact details change; call or check the office website before you visit.