Nebraska Property Tax Protests: June 1-30 Deadline

How Nebraska Property Tax Protests Work

In Nebraska you "protest" your valuation. The county assessor sets a value for each parcel as of January 1, and real property is valued at 100 percent of actual value (agricultural and horticultural land at 75 percent). If you think your property is assessed above market value, or out of line with comparable property, you file a protest with the county board of equalization. If the board says no, you can appeal to the Tax Equalization and Review Commission (TERC). Nebraska Department of Revenue: Real Property Valuation Protest guide

The Department's guide is dated September 2021 and Nebraska changed parts of the protest statute in 2026, so confirm the dates with your county clerk before you rely on them.

Before You File: Notices and the Assessor

Many counties post current-year values online as early as March 19. In counties with a population of at least 150,000, assessors must send preliminary valuation change notices by January 15, and owners can meet with the assessor's office to review the value from January 15 to March 1. On or before June 1, the assessor sends a notice to the owner of record (as of May 20) of any parcel assessed at a different value than the previous year. That notice lists the old and new values, the date the board convenes, and the dates in which a protest can be filed.

The state suggests meeting with the county assessor first, since an informal discussion may resolve the issue. Nebraska Department of Revenue: Real Property Valuation Protest guide

The Deadline: June 1-30

File Form 422 or 422A with the county clerk in the county where the property is assessed, between June 1 and June 30. The protest must be signed. If June 30 is a Saturday, Sunday or legal holiday, a protest submitted in person or postmarked the next business day is timely. Rules to know:

• A separate protest for each parcel.
• A written statement of why the change should be made, the requested valuation, documentation sufficient for the board to decide on a different value, and a description of the property.
• A protest missing the statement or description is dismissed, and so is a protest that is not filed by June 30.
• Filing can raise your value. The Department says the assessed value may go up if the board finds your property was undervalued.

Nebraska Department of Revenue: Real Property Valuation Protest guide Neb. Rev. Stat. 77-1502

What to Include

The state suggests recent sale information on your property, sales of comparable properties, a recent appraisal, photographs of the structures as of January 1 if you dispute condition, and income and expense information for income-producing property. The burden is on the owner. Information must support the protest by more than a mere difference of opinion. Nebraska Department of Revenue: Real Property Valuation Protest guide

The County Board Hearing

The board must consider protests by July 25. Counties with a population over 100,000 (the Department's guide names Douglas, Lancaster and Sarpy) may adopt a resolution to extend that date to August 10. The process varies by county. Some boards use referees who make a recommendation, and the board decides. In counties with at least 100,000 residents the statute gives each real property protester the chance to meet in person with the board or a referee. The hearing is less formal than a court and you do not need an attorney or agent. Nebraska Department of Revenue: Real Property Valuation Protest guide Neb. Rev. Stat. 77-1502

The board's decision is due on or before August 2 (August 18 in a county that extended), and the county clerk mails it to you.

If You Lose: TERC

Appeal to the Tax Equalization and Review Commission on or before August 24, or September 10 in a county that extended its hearing deadline. A TERC filing fee applies, set by the statute at $40 if the parcel's taxable value is under $250,000, $50 for $250,000 up to $500,000, $60 for $500,000 up to $1 million, and $85 at $1 million or more. An appeal is timely if received, or mailed with a legible postmark, by the due date. Neb. Rev. Stat. 77-5013

Homestead Exemption

Nebraska's homestead exemption is a separate program from a valuation protest. The Department of Revenue's page lists Form 458 and its income statement, income tables by application year, a requirements table, and a helpline at (888) 475-5101. Check there for eligibility, because the amount depends on your category and household income. Nebraska Department of Revenue: Homestead Exemption

Where the Windows Stand Now

The 2026 protest period ended June 30, 2026, so the next real property protest window is June 1-30, 2027. A 2026 TERC appeal is due by August 24, 2026 (September 10 in an extending county), which also has passed. Start gathering comparables in spring when values appear online. The Douglas County guide below shows the June 30, 2027 countdown.

Where Grove Hopper Fits

Grove Hopper is a research tool. We look at your property, flag whether it looks over-assessed and prepare your appeal documents. You review, sign and file them with the county clerk yourself. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.

Pick your county below for its assessor and protest details.