How do I file Nebraska Form 422 to protest my property valuation?
How do I file Nebraska Form 422 to protest my property valuation?
File the signed Form 422 (Property Valuation Protest) with your county clerk on or before June 30, stating the reason for the requested change and the specific valuation you are requesting; an incomplete protest can be dismissed.
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.
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