Does it cost anything to file a property valuation protest in Nebraska?
Does it cost anything to file a property valuation protest in Nebraska?
Filing a Form 422 protest with the county Board of Equalization carries no filing fee; a fee applies only if you later appeal the board's decision to the Tax Equalization and Review Commission.
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.
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