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Nebraska Property Tax Protest — 2026 Guide

36 days until the Nebraska property tax protest deadline ()
DeadlineJune 30, 2026 — Neb. Rev. Stat. §77-1502
Lien date
Protest bodycounty Board of Equalization (County BOE)
Primary formProperty Valuation Protest (filed with the county clerk for the county Board of Equalization)
PortalVaries by county
Can value increaseYes — review body can increase value

How to Protest Your Property Tax Assessment in Nebraska

The general protest process in Nebraska:

  1. Meet the deadline: File a written, signed Property Valuation Protest with the county clerk on or before June 30 (the county Board of Equalization 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). If a protest is mailed, it is deemed filed on the U.S. postmark date.
  2. File a protest: Contact your county's County BOE or file online through your county's online portal.
  3. Gather evidence: Market analysis, recent comparable sales, and documentation of property defects or errors.
  4. Attend your hearing: Present your evidence to the county Board of Equalization.
  5. Escalate if needed: After the initial hearing, consider County Board of Equalization (protest) — written Property Valuation Protest (Form 422) filed with the county clerk on or before June 30; the board hears protests June 1–July 25 (or to August 10 in counties of 100,000+) (Neb. Rev. Stat. §77-1502).

Evidence and Hearing Tips

Strong evidence for a Nebraska property tax protest typically includes comparable sales data, a recent licensed appraisal, and documentation of any property defects or errors in your assessment record.

Hearings are conducted by the county Board of Equalization (County BOE). Most protests are resolved informally before a formal hearing.

General Property Tax Protest Questions