Nebraska Property Tax Appeal Guides
Browse source-reviewed property tax appeal guides for Nebraska. County deadlines, filing methods, and available records can differ by county and tax year.
Each published guide identifies the public sources used for its deadline and filing summary. Confirm current requirements with the official filing authority before submitting anything.
How Nebraska assessment appeals generally work (state framework reviewed 2026-08-03 from official Nebraska sources): County assessors determine actual value as of January 1. Real property is generally valued at 100% of actual value; agricultural and horticultural land is generally valued at 75% of actual value, and qualifying special-value land at 75% of its special value. A property owner files a written valuation protest with the county clerk for consideration by the County Board of Equalization. An eligible appeal from the board goes to the Nebraska Tax Equalization and Review Commission, followed by authorized appellate review.
Nebraska deadline framework: Under Neb. Rev. Stat. § 77-1502, a real-property valuation protest is filed with the county clerk after the county assessor completes the assessment roll and on or before June 30; the assessor sends notice of a changed valuation on or before June 1 (§ 77-1315). A protest must state its reasons and the requested valuation, and from January 1, 2027, under LB803, it must also include documentation sufficient for the county board of equalization to determine a different valuation; the board dismisses a protest that lacks them (§ 77-1502(2)). An appeal from the county board to the Tax Equalization and Review Commission is due on or before August 24, or September 10 in a county whose board extended its hearing period by resolution (§ 77-1510).
Local variation in Nebraska: County assessors, clerks, and boards administer records, protest forms, receipt methods, referee processes, hearing schedules, and evidence procedures. Counties with at least 150,000 residents have additional preliminary-notice and informal-meeting timing, and agricultural or special valuation requires separate treatment.
Before relying on a date: Resolve the county, January 1 valuation year, property type, valuation-change notice, actual and taxable values, and any agricultural or special valuation, then verify the current county clerk Form 422 instructions, receipt deadline, Board of Equalization hearing process, Commission appeal deadline, and later review requirements before presenting filing guidance.
State source: Nebraska Department of Revenue, Nebraska Property Assessment FAQs, https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-property-assessment-faqs. Reviewed 2026-08-03.
State source: Nebraska Department of Revenue, Real Estate Forms, https://revenue.nebraska.gov/node/1475. Reviewed 2026-08-03.
State source: Nebraska Department of Revenue, Real Property Valuation Protest Information Guide, https://revenue.nebraska.gov/sites/default/files/doc/pad/info/Real_Property_Valuation_Protest_Info_Guide.pdf. Reviewed 2026-08-03.
State source: Nebraska Legislature, Nebraska Revised Statutes § 77-1502 — Board; protests; form (as amended by LB803 and LB834, 2026), https://nebraskalegislature.gov/laws/statutes.php?statute=77-1502. Reviewed 2026-10-27.
State source: Nebraska Legislature, Nebraska Revised Statutes § 77-1315 — Adjustment to real property assessment roll; notice to owner of record, https://nebraskalegislature.gov/laws/statutes.php?statute=77-1315. Reviewed 2026-10-27.
State source: Nebraska Legislature, Nebraska Revised Statutes § 77-1510 — Board; appeals, how taken, https://nebraskalegislature.gov/laws/statutes.php?statute=77-1510. Reviewed 2026-10-27.
Douglas County: 2027 deadline guidance is Annual protest window: June 1–30 each year (statewide rule); the 2026 window has closed. Guide: https://fairpath.app/property-tax-appeal/nebraska/douglas-county
Source: Douglas County, Nebraska, Douglas County Assessor and Register of Deeds, https://assessor.douglascounty-ne.gov/. Reviewed 2026-10-18.
Source: Douglas County, Nebraska, Douglas County Board of Equalization, https://boe.douglascounty-ne.gov/. Reviewed 2026-10-18.
Source: Nebraska Department of Revenue, 2026 Nebraska Legislative Changes, https://revenue.nebraska.gov/about/2026-nebraska-legislative-changes. Reviewed 2026-10-18.
Source: Nebraska Department of Revenue, Nebraska Property Assessment FAQs, https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-property-assessment-faqs. Reviewed 2026-10-18.
Source: Nebraska Department of Revenue, Property Valuation Protest, Form 422, https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/pad/forms/422_Property_Valuation_Protest.pdf. Reviewed 2026-10-18.
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