When is the Nebraska property tax protest deadline?
When is the Nebraska property tax protest deadline?
In Nebraska you must file a written, signed Property Valuation Protest (Form 422) with the county clerk on or before June 30; a protest mailed to the clerk is deemed filed on its U.S. postmark date.
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.
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