How do I appeal a county Board of Equalization decision to TERC in Nebraska?
How do I appeal a county Board of Equalization decision to TERC in Nebraska?
Appeal the county Board of Equalization's decision to the Tax Equalization and Review Commission (TERC) on or before August 24 — or on or before September 10 if the county adopted a resolution extending the protest-hearing deadline.
The Tax Equalization and Review Commission (TERC) is the statewide body that reviews county board decisions.
The deadline. Under Neb. Rev. Stat. §77-1510, appeal the CBoE's decision to TERC on or before August 24 — or on or before September 10 if your county adopted a resolution extending its protest-hearing deadline.
How to perfect the appeal. Under Neb. Rev. Stat. §77-5013, TERC's jurisdiction is perfected by timely filing the appeal, paying the filing fee, and including a copy of the decision being appealed; only those requirements are jurisdictional. A mailed appeal is timely if postmarked by the deadline. Use the TERC appeal form.
What to bring. Preserve the comparable-sales evidence you presented to the CBoE; TERC reviews the valuation question on appeal.
If you still disagree. A final TERC decision can be appealed to the Nebraska Court of Appeals (Neb. Rev. Stat. §77-5019).
Also asked: Nebraska TERC appeal deadline · appeal county board to TERC Nebraska · TERC valuation appeal August 24