Nebraska Property Tax Protest — 2026 Guide

Whether a Nebraska protest is worth it comes down to your evidence and the two-way risk.

The upside. If your January 1 value is meaningfully above what comparable sales say your home would sell for, a protest can reduce your value and your tax bill. Filing Form 422 with the county is free.

The two-way risk. Nebraska is a can-increase state — under Neb. Rev. Stat. §77-1506.01, applying for a reduction waives notice of an increase, so the CBoE can lower, confirm, or raise your value. A marginal case (where your value is close to market) is a poor candidate.

The decision rule. File only when the comparable-sales evidence clearly supports a lower value. A free over-assessment check exists to flag exactly those cases — it compares your value against comparable properties so you can decide before filing.

Remember the requirements. Your protest must state the reason and a specific requested value, or it can be dismissed (Neb. Rev. Stat. §77-1502).

This is the most important thing to understand before protesting in Nebraska.

Nebraska is a can-increase state. Under Neb. Rev. Stat. §77-1506.01, an owner who applies to the county Board of Equalization for a reduction in taxable value is deemed to have waived notice of an increase — meaning the board can raise the value if it finds the property is undervalued. So the CBoE can lower, confirm, or raise your value once you protest.

What this means for you. File only when the comparable-sales evidence clearly supports a lower value. If your home is already assessed at or below what it would sell for, protesting carries downside risk and little upside.

How the process frames it. A protest under Neb. Rev. Stat. §77-1502 must state your requested value and reason; the board then sets the value either way.

How a free check helps. Checking first flags exactly the cases where the data supports a reduction — and steers you away from filing when it doesn't. You decide whether to file; the evidence informs that decision.

Nebraska uses a fixed June 30 protest deadline.

The rule. File a written, signed Property Valuation Protest with the county clerk on or before June 30 under Neb. Rev. Stat. §77-1502. The protest must state the reason(s) for the requested change and the requested valuation, or it can be dismissed. Generally one protest per parcel.

The form. Use Form 422, Property Valuation Protest, filed with the county clerk for the county Board of Equalization (CBoE).

Mailing counts by postmark. If you mail your protest, it is deemed filed on the U.S. postmark date — so a protest postmarked June 30 is timely even if it arrives later.

What happens next. The CBoE meets to hear protests beginning on or after June 1 and ending on or before July 25 (extendable to August 10 in counties over 100,000 by resolution).

Before you file, know this. In Nebraska the CBoE can adjust your value in either direction once you protest — it can be lowered, left the same, or raised. File only when comparable-sales evidence clearly supports a lower value.

Form 422 is the document that files a Nebraska valuation protest.

What it is. The Property Valuation Protest (Form 422) is filed with the county clerk for review by the county Board of Equalization (CBoE) under Neb. Rev. Stat. §77-1502.

What it must contain. The protest must be written and signed, state the reason(s) you believe the value is wrong, and state the requested valuation. If it omits the reason or the requested value, the board can dismiss it — so be specific.

Where and when. File with the county clerk on or before June 30. A mailed protest is timely if postmarked by June 30.

What to attach. Support your requested value with comparable sales of similar nearby homes near the January 1 valuation date, and note any record errors. Generally you file one protest per parcel.

One caution. Because the CBoE can adjust value in either direction, file only when your comparable-sales evidence clearly supports a lower value.

Filling out Form 422 correctly is what keeps your protest from being dismissed.

The required elements. Under Neb. Rev. Stat. §77-1502, the Property Valuation Protest (Form 422) must:

• Identify the parcel you are protesting.
• State the reason(s) the assessed value is incorrect — for most homeowners, that recent comparable sales show the property would sell for less.
• State the requested valuation — the specific dollar value you believe is correct.

Why specificity matters. A protest that fails to state the reason and the requested value can be dismissed outright. "My taxes are too high" is not enough; tie your requested value to comparable-sales evidence.

Sign and file on time. The protest must be signed and filed with the county clerk by June 30 (postmark counts if mailed). File one protest per parcel.

Attach your evidence. Comparable sales near the January 1 valuation date are the backbone of a residential protest; include record-error documentation if applicable.

Nebraska's postmark rule protects mailed protests.

The rule. Under Neb. Rev. Stat. §77-1502, a protest that is mailed is deemed filed on the U.S. postmark date. A protest postmarked on or before June 30 is timely even if the county clerk receives it after June 30.

Practical advice. Don't cut it close — get a dated postmark (certified mail gives you a receipt), and keep proof of mailing. If you can file in person or, where available, online, that removes any postmark ambiguity.

Same rule at TERC. A later appeal to the Tax Equalization and Review Commission is likewise timely if postmarked by its deadline (Neb. Rev. Stat. §77-5013).

The first step in a Nebraska protest is free.

Form 422 / county Board of Equalization. Filing the Property Valuation Protest (Form 422) with the county clerk and having the CBoE hear it carries no filing fee.

Where a fee appears. A fee applies only if you escalate to the Tax Equalization and Review Commission (TERC) — a valuation-appeal filing fee that varies by value tier (roughly $40–$85), and paying it is one of the jurisdictional requirements under Neb. Rev. Stat. §77-5013.

Bottom line. For the typical homeowner protest at the county level, the cost is your time and the quality of your evidence, not a filing fee. That said, because the CBoE can adjust value in either direction, the real risk of a weak protest is a higher value — so file only when the comps clearly support a reduction.

A Nebraska protest is won on evidence, and comparable sales lead.

Comparable sales. Pull recent arm's-length sales of similar nearby homes — close in size, age, style, and condition — weighting those nearest the January 1 valuation date. If the comps support a value below your assessed figure, that gap is your case, and it must point to the specific requested value you put on Form 422. Our reports build this from county assessor public records and licensed real estate data providers; every comparable can be independently verified through public records.

Record errors. Check your property record for mistakes — wrong square footage, room or bath count, lot size, or condition. A factual error that inflates value is often the easiest reduction.

Defects. Photos and repair estimates documenting issues that reduce market value can support a lower value.

Tie it to the form. Because Neb. Rev. Stat. §77-1502 requires you to state the reason and a requested value, your evidence must support that specific number.

Keep the two-way risk in mind. Because the CBoE can raise as well as lower, the evidence needs to clearly point to a reduction before you file.

An informal review with the assessor can resolve a Nebraska valuation question early.

What it is. Before or during the protest window, the county assessor can conduct an informal review of the actual-value determination on your property. This is a chance to share your comparable-sales evidence directly and potentially settle without a formal Board of Equalization hearing.

Why it helps. If your comps clearly support a lower value, the assessor may correct the value or recommend a reduction — saving you the formal protest step. The Nebraska TERC appeal-process overview outlines how the county-level review and protest fit together.

Don't skip the deadline. An informal review does not extend the June 30 protest deadline. If the informal review doesn't resolve things in time, still file your Form 422 with the county clerk by June 30 to preserve your protest.

Availability varies. Not every county runs the same informal process; check with your county assessor.

The county Board of Equalization (CBoE) decides Nebraska property valuation protests at the county level.

When it meets. Under Neb. Rev. Stat. §77-1502, the CBoE hears protests beginning on or after June 1 and ending on or before July 25 — extendable to August 10 in counties over 100,000 by resolution.

How the hearing works. It is an administrative hearing. You (or a representative) present the basis for your requested value — most effectively comparable sales of similar nearby homes near the January 1 valuation date, plus any record errors or documented defects. The county assessor presents the basis for the assessed value. The board then sets the value.

The outcome cuts both ways. The CBoE can lower, confirm, or raise your value. File only when your comparable-sales evidence clearly supports a reduction.

If you disagree with the decision. You can appeal the CBoE's decision to the Tax Equalization and Review Commission (TERC) (Neb. Rev. Stat. §77-1510).

The Tax Equalization and Review Commission (TERC) is the statewide body that reviews county board decisions.

The deadline. Under Neb. Rev. Stat. §77-1510, appeal the CBoE's decision to TERC on or before August 24 — or on or before September 10 if your county adopted a resolution extending its protest-hearing deadline.

How to perfect the appeal. Under Neb. Rev. Stat. §77-5013, TERC's jurisdiction is perfected by timely filing the appeal, paying the filing fee, and including a copy of the decision being appealed; only those requirements are jurisdictional. A mailed appeal is timely if postmarked by the deadline. Use the TERC appeal form.

What to bring. Preserve the comparable-sales evidence you presented to the CBoE; TERC reviews the valuation question on appeal.

If you still disagree. A final TERC decision can be appealed to the Nebraska Court of Appeals (Neb. Rev. Stat. §77-5019).

TERC valuation appeals require a filing fee — and paying it is part of perfecting the appeal.

The fee. The valuation-appeal filing fee varies by the property's value tier (roughly $40–$85). Confirm the current amount for your value tier on the TERC appeal process page before filing.

Why it's jurisdictional. Under Neb. Rev. Stat. §77-5013, TERC's jurisdiction is perfected only by (1) timely filing the appeal, (2) paying the filing fee, and (3) including a copy of the decision appealed. Miss any of these and the appeal may not be properly before the commission. A mailed appeal is timely if postmarked by the deadline.

Note the contrast. Filing the initial Form 422 protest with the county Board of Equalization carries no fee — the fee applies only at the TERC stage.

The Nebraska Court of Appeals is the judicial step after TERC.

When it applies. Only after the Tax Equalization and Review Commission (TERC) issues a final decision. Under Neb. Rev. Stat. §77-5019, a final TERC decision may be appealed to the Nebraska Court of Appeals for judicial review.

Is it worth it for a homeowner? Rarely. This is a formal court proceeding, and the cost and effort usually outweigh the savings on a typical residential valuation. Nearly all homeowner cases are resolved earlier — at the county Board of Equalization or at TERC.

The practical takeaway. Build the strongest comparable-sales case at the Form 422 / CBoE stage. A well-documented case early is far more cost-effective than litigating value later.

Nebraska ties every year's valuation to a single date.

The valuation date. Under Neb. Rev. Stat. §77-1301, real property is assessed as of January 1 at 12:01 a.m. (the valuation/lien date), with the assessment completed by March 19 (or March 25 in counties of 100,000+). The value you protest reflects that January 1 snapshot.

What you are protesting. You are challenging whether the assessed (actual) value for that January 1 is too high relative to what the property is worth. For residential property, recent comparable sales are the test.

Why the date matters for evidence. Comparable sales closest in time to the January 1 valuation date carry the most weight; sales from the months around that date are the strongest support for a Form 422 protest.

Understanding the assessment standard is the starting point for any Nebraska protest.

The standard. Nebraska assesses real property at its actual value as of the January 1 valuation date (Neb. Rev. Stat. §77-1301). For residential property, actual value is its market value — what it would sell for in an arm's-length transaction.

Where protests come from. The county's mass-appraisal process values many properties at once, so individual homes can be assessed above what they would actually sell for. When recent comparable sales of similar nearby homes point to a lower value, that difference is the core of your protest.

Tax rate vs. assessed value. A protest only affects your assessed value — your tax rate is set by local taxing units, not by your protest. Lowering the value is what lowers the bill.

The check. A free over-assessment check compares your value against comparable properties so you can see the gap and decide whether to file — keeping in mind that Nebraska's CBoE can adjust in either direction.