What is the county Board of Equalization, and how does the Nebraska protest hearing work?
What is the county Board of Equalization, and how does the Nebraska protest hearing work?
The county Board of Equalization (CBoE) is the body that hears Nebraska valuation protests; it meets to hear protests beginning on or after June 1 and ending by July 25 (to August 10 in counties over 100,000), and it can lower, confirm, or raise your value.
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).
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