Property Tax Protest · Nebraska
Protest your property taxes
in Nebraska.
Nebraska county assessors set values as of January 1 and must have change notices out by June 1. The protest itself is refreshingly uniform: file Form 422 with your County Board of Equalization between June 1 and June 30, state your requested value and why, and the board — often through referees in the larger counties — hears the case over the summer. If the decision misses the market, the next step is the Tax Equalization and Review Commission (TERC), a state body that re-hears valuation disputes. Nebraska law calls for assessment at actual value, so the protest stands or falls on sales evidence — a licensed appraisal pinned to January 1 is the strongest form of it.
June 1 through June 30, statewide — valuation protests (Form 422) are filed with the County Board of Equalization during that window.
Douglas and Lancaster counties process thousands of protests through short, evidence-first referee hearings, where a documented appraisal does more than a stack of listing printouts. Miss June 30 and the year is generally closed.
The evidence
Boards act on value,
not frustration.
However Nebraska labels the process, the case underneath is identical: show what your home was actually worth on the assessment date. A licensed, USPAP-compliant appraisal — comparable sales, documented adjustments, a signed opinion of value — is that showing. Start with the $5 check to see if the numbers are on your side before you spend real money.
- Valued as of your assessment date — not today
- Comparable sales with adjustments and citations
- Signed by a state-licensed NE appraiser
- Phone walkthrough — no stranger in your home
- Delivered in 48–72 hours, rush available
Nebraska counties
Nebraska questions
June 30, every year — the window opens June 1. File Form 422 with your County Board of Equalization; late filings aren’t heard.
The Tax Equalization and Review Commission — the state body that hears appeals from County Board of Equalization decisions. It reviews the valuation fresh, so the comparable-sales record you build for the protest keeps carrying the case.
We’re not an AVM, a computer model, or a real-estate agent estimate. Every report is prepared under the Uniform Standards of Professional Appraisal Practice (USPAP) and signed by a licensed appraiser in your state — the same qualification required for mortgage appraisals.