What is the filing fee to appeal a property valuation to TERC in Nebraska?
What is the filing fee to appeal a property valuation to TERC in Nebraska?
A TERC valuation appeal carries a filing fee that varies by the property's value tier (roughly $40–$85), and paying the fee is one of the jurisdictional requirements to perfect the appeal alongside timely filing and a copy of the decision being appealed.
TERC valuation appeals require a filing fee — and paying it is part of perfecting the appeal.
The fee. The valuation-appeal filing fee varies by the property's value tier (roughly $40–$85). Confirm the current amount for your value tier on the TERC appeal process page before filing.
Why it's jurisdictional. Under Neb. Rev. Stat. §77-5013, TERC's jurisdiction is perfected only by (1) timely filing the appeal, (2) paying the filing fee, and (3) including a copy of the decision appealed. Miss any of these and the appeal may not be properly before the commission. A mailed appeal is timely if postmarked by the deadline.
Note the contrast. Filing the initial Form 422 protest with the county Board of Equalization carries no fee — the fee applies only at the TERC stage.
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