Nebraska homeowners pay a median of $3,549 a year in property tax, an effective rate of 1.49%, the 7th highest of the 15 states we cover. The deadline to appeal: June 1–30 (county clerk). Here is who sets your value, how to challenge it and what evidence works.
Closed for 2026Closed for 2026. The next protest window is June 1 to June 30, 2027.
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.
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.
The county assessor values all property in the county. The county board of equalization 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.
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 works in Nebraska: 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).
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.
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.
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 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.
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 checklistAn 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.
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.
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.
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.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
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.
With the 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).
No fee.
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.
You can appeal to the 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 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.
Checked 2026-10 against official Nebraska sources. Local deadlines and fees can differ; confirm with your assessor or board.