Nebraska property tax appeals
Review the sourced process overview below, then get the Nebraska DIY Appeal Kit with an evidence workbook, filing controls, official links, and an editable appeal letter in one PDF. No parcel-specific comps.
How a Nebraska appeal actually works
Every statement below is cited to its primary source and shows the date we verified it. Where we could not confirm something from a primary source, we say so instead of guessing. Dataset last re-verified 2026-08-13.
Missed the main deadline? Nebraska has 6 remedies most homeowners never hear about
County pages rarely surface these. Each one is a distinct legal route with its own clock.
Failure-of-notice petition to TERC (Neb. Rev. Stat. 77-1507.01)
The single most valuable rescue provision in Nebraska. Verbatim: 'Any person otherwise having a right to appeal may petition the Tax Equalization and Review Commission in accordance with section 77-5013, on or before December 31 of each year, to determine the actual value or special value of real property for that year if a failure to give notice prevented timely filing of a protest or appeal provided for in sections 77-1501 to 77-1510.' This converts a blown June 30 or August 24 deadline into a live claim through the end of the calendar year, IF the taxpayer never got the notice. It also carries a materially FRIENDLIER burden: because TERC steps into the county board's factfinding role, 'the taxpayer's burden of persuasion is by a preponderance of the evidence' (Cain v. Custer Cty. Bd. of Equal., 298 Neb. 834, 906 N.W.2d 285 (2018)) - not the clear-and-convincing / unreasonable-or-arbitrary standard of 77-5016(9). Case law also holds notice defects are fatal to the county: 'Failure by the county clerk to give notice to the taxpayer in strict accordance with this section is fatal to the tax levied on the increase in valuation of the property' (Falotico v. Grant Cty. Bd. of Equal., 262 Neb. 292 (2001), annotating 77-1502).
When:
primary source · verified
County board of equalization acting on its own motion - undervalued/overvalued property (Neb. Rev. Stat. 77-1504)
The county board of equalization may meet on or after June 1 and on or before July 25 (or on or before August 10 if it adopted an extension resolution under 77-1502) 'to consider and correct the current year's assessment of any real property which has been undervalued or overvalued.' It must give notice of the assessed value to the record owner or agent at the last-known address, and in taking action it 'may only consider the report of the county assessor pursuant to section 77-1315.01.' Action is for the current assessment year only. The taxpayer may protest that action to the board WITHIN THIRTY DAYS after the mailing of the notice; if no protest is filed, the board's action is final. Protests are heard in the manner prescribed in 77-1502 but must be heard and decided on or before September 15 (or September 30 with an extension resolution), with written notice of decision mailed within seven days.
When:
primary source · verified
Omitted real property and clerical-error corrections (Neb. Rev. Stat. 77-1507)
The county board of equalization 'may meet at any time' to assess omitted real property not reported under 77-1318.01 and to correct clerical errors as defined in 77-128 that result in a change of assessed value; it must give notice of the assessed value to the record owner or agent. For property omitted in the current year, no notice may be sent on or before June 1. Protests of the proposed value for omitted real property or a clerical-error correction must be filed with the county board of equalization WITHIN THIRTY DAYS AFTER THE MAILING OF THE NOTICE; all provisions of 77-1502 apply except the dates for filing, the hearing period, and the decision-notice date. The board must decide within thirty days after the protest is filed. Note this section applies to REAL property only and does not let a board place personal property on the rolls as a 'clerical error' (Cargill Meat Solutions v. Colfax Cty. Bd. of Equal., 290 Neb. 726 (2015)). This is the one branch where the TERC appeal deadline genuinely IS a relative 30-day rule, not the fixed August 24/September 10 date.
When:
primary source · verified
Refund of taxes paid by clerical error or honest mistake (Neb. Rev. Stat. 77-1734.01)
Where property taxes or payments in lieu of taxes were paid 'as a result of a clerical error or honest mistake or misunderstanding, on the part of a county or other political subdivision of the state or any taxpayer,' or accelerated tax was paid on real property later adjusted for damage under 77-1307 to 77-1309, the county treasurer shall refund the excess. The claim must be made IN WRITING to the county treasurer to whom the tax was paid within three years after the date the tax was due (or within ninety days after filing an amended federal return or a correction becoming final). The county assessor or other taxing official must verify the error, the claim goes to the county board, and upon verification the board 'shall approve the claim.' HARD LIMIT, verbatim: 'This section may not be used to challenge the valuation of property, the equalization of property, or the constitutionality of a tax.' Also, taxes paid pursuant to an ERROR OF LAW are not recoverable (Kaapa Ethanol v. Board of Supervisors, 285 Neb. 112 (2013)). Do not market this as a back-door overassessment refund - it is not one.
When:
primary source · verified
Damaged real property adjustment (Neb. Rev. Stat. 77-1307 to 77-1309, Form 425)
Neb. Rev. Stat. 77-1301(1) carves out an exception to the fixed January 1 assessment for 'damaged real property as defined in section 77-1307,' whose assessed value 'shall be adjusted as provided in sections 77-1307 to 77-1309.' The Nebraska Department of Revenue publishes Report of Damaged Real Property, Form 425 (04/2025), at https://revenue.nebraska.gov/sites/default/files/doc/pad/forms/f_425.pdf, and Assessor Report of Damaged Real Property, Form 425A (04/2025). 77-1734.01(2) separately provides a refund path for 'accelerated tax paid for real property that was later adjusted by the county board of equalization under sections 77-1307 to 77-1309.'
Rehearing before the full Commission after a Single Commissioner order (Neb. Rev. Stat. 77-5015.02(5), 77-5005)
A single commissioner order CANNOT be appealed to any court - 77-5015.02(6): an order entered by a single commissioner 'may not be appealed pursuant to section 77-5019 or any other provision of law.' The only remedy is an application to the full Commission for rehearing under 77-5005, which TERC states must be made 'within thirty days of the date of the order issued by the single commissioner. This is not the date you receive the order in the mail, but the date the order is dated.' TERC further states 'The Commission may not rehear any appeal where the single commissioner dismissed the appeal because a party failed to appear at the single commissioner hearing' - i.e., a no-show at a single commissioner hearing is terminal and unappealable. A party can avoid the single commissioner track entirely by electing IN WRITING, before the hearing, to have the appeal heard by the full Commission (77-5015.02(3)).
When:
primary source · verified
What evidence wins in Nebraska
Actual value is defined at Neb. Rev. Stat. 77-112: 'Actual value of real property for purposes of taxation means the market value of real property in the ordinary course of trade. Actual value may be determined using professionally accepted mass appraisal methods, including, but not limited to, the (1) sales comparison approach using the guidelines in section 77-1371, (2) income approach, and (3) cost approach. Actual value is the most probable price expressed in terms of money that a property will bring if exposed for sale in the open market, or in an arm's length transaction, between a willing buyer and willing seller...' Actual value, market value and fair market value mean exactly the same thing (Xerox Corp. v. Karnes, 217 Neb. 728 (1984)). No single approach is mandated; only the applicable factors need be used (First Nat. Bank and Trust of Syracuse v. Otoe Cty., 233 Neb. 412 (1989)). ASSESSMENT PERCENTAGES, Neb. Rev. Stat. 77-201: residential and all other non-agricultural real property is valued at 100 percent of actual value (77-201(1): 'all real property in this state, not expressly exempt therefrom, shall be subject to taxation and shall be valued at its actual value'); agricultural land and horticultural land at 75 PERCENT of actual value (77-201(2)), 'except that for school district taxes levied to pay the principal and interest on bonds that are approved by a vote of the people on or after January 1, 2022, such land shall be valued at fifty percent of its actual value'; special-valuation (greenbelt) ag/hort land at 75 percent of its special valuation (77-201(3)); tangible personal property at net book value (77-201(5)). The Nebraska Department of Revenue confirms: 'All real property is assessed at or near 100% of actual value, except agricultural and horticultural land which is assessed at or near 75% of actual value.' EVIDENCE MECHANICS AT TERC: the valuation date is January 1 of the tax year in dispute. TERC states an appraisal with an effective date of January 1 of the disputed year 'is desirable'; appraisals with any other valuation date 'will only be considered to the extent some connection can be shown between the value determined as of the effective date of the appraisal and January 1 of the tax year in dispute'; and 'Generally, the appraiser must be present to testify concerning his or her appraisal for it to be considered. If the appraiser is not present and there is an objection to use of the appraisal based on the appraiser's absence, the appraisal will not be considered.' Purchase price alone is not conclusive but is one factor (Reynolds v. Keith Cty. Bd. of Equal., 18 Neb. App. 616 (2010)); where the circumstances show an arm's length transaction with no compulsion, it 'should receive strong consideration' (Dowd v. Board of Equalization, 240 Neb. 437 (1992)). Real property sold at auction is sold in the ordinary course of trade (In re Estate of Craven, 281 Neb. 122 (2011)). Hearings are INFORMAL by default and the usual rules of evidence do not apply unless a party requests a formal hearing in writing within thirty days after the appeal is filed (77-5016(1)); the requesting party is liable for court reporter fees pending final decision, and those fees are then paid by the party against whom the final decision is rendered.
primary source · verified 2026-08-12
The appeal ladder, in Nebraska's own terms
- 1
County Assessor (informal review / preliminary valuation stage)
Not confirmed from a primary source: Nebraska statute does NOT create a mandatory statewide informal assessor-level appeal with its own deadline. 77-1301(2) only requires a preliminary valuation NOTICE by January 15 in counties of 100,000-plus; it prescribes no protest or response deadline. The Nebraska Department of Revenue FAQ states that in counties of at least 150,000 the assessor must 'conduct informal meetings with property owners' before completing the roll on March 25, but no primary source I fetched sets a filing deadline for that informal step. Any informal-review window is set administratively by each county assessor and was not verified from a county primary source in this pass. Treat the statutory protest to the county board of equalization (level 2) as the first mandatory, jurisdictional step. Check the official page before relying on this.Not confirmed from a primary source: No state-prescribed form exists for an informal assessor-level review. The Nebraska Department of Revenue Property Assessment forms index contains no informal-review form; Form 422/422A is the county board of equalization PROTEST form, not an assessor informal form. Check the official page before relying on this.Not confirmed from a primary source: No statute or Department of Revenue page I fetched states a fee for informal contact with a county assessor. Absence of a stated fee is not the same as an affirmative primary-source statement that there is no fee, so this is left null rather than asserted as zero. Check the official page before relying on this. - 2
County Board of Equalization
Deadline: On or before June 30 (real property valuation protests). Verbatim from Neb. Rev. Stat. 77-1502(1): 'Protests regarding real property shall be signed and filed after the county assessor's completion of the real property assessment roll required by section 77-1315 and on or before June 30.' The board's protest session runs 'beginning on or after June 1 and ending on or before July 25 of each year.' Practically, protests may be filed starting June 1 (the county assessor's valuation-change notice under 77-1315(2) must be sent on or before June 1, and the Nebraska Department of Revenue states owners 'may file a protest with the county board of equalization between June 1 and June 30 of each year'). A separate protest must be filed FOR EACH PARCEL.
Clock starts: Annual January 1 assessment; county assessor valuation-change notice mailed on or before June 1 under Neb. Rev. Stat. 77-1315(2)
Neb. Rev. Stat. 77-1502(1); notice under 77-1315(2) · primary source · verified 2026-08-12
Form: 422 (and 422A) — Property Valuation Protest and Report of County Board of Equalization Action, Form 422 (Form 422 allows real property valuation to be stated for land, buildings, and total; Form 422A allows real property valuation to be stated in total) official form
primary source · verified 2026-08-12
- 3
Nebraska Tax Equalization and Review Commission (TERC)
Deadline: FIXED CALENDAR DATE, not a relative 30-day rule, for the ordinary June 30 valuation protest. Neb. Rev. Stat. 77-1510 verbatim: 'Any action of the county board of equalization pursuant to section 77-1502 may be appealed to the Tax Equalization and Review Commission in accordance with section 77-5013 on or before August 24 or on or before September 10 if the county has adopted a resolution to extend the deadline for hearing protests under section 77-1502.' FOR TAX YEAR 2026, TERC states on its own Appeal Process page: 'Douglas County & Lancaster County: September 10, 2026. All Other Counties: August 24, 2026.' The 30-day relative rule in 77-5013(2) ('If no date is otherwise provided by law, then an appeal shall be filed within thirty days after the decision, order, determination, or action appealed from is made') is a RESIDUAL rule and does NOT apply to a 77-1502 protest decision, because 77-1510 provides a date. The 30-day rule DOES apply to: (a) omitted-property and clerical-error protests under 77-1507(3) ('within thirty days after the board's final decision'); (b) 'other decisions of a County Board of Equalization concerning taxable value of real property,' per TERC; and (c) any other decision for which no date is fixed by law.
Clock starts: County board of equalization decision on a 77-1502 protest; the appeal date is calendar-fixed and does NOT run from the date of the board's decision or the date the protester receives notice
Neb. Rev. Stat. 77-1510; jurisdiction, timeliness and filing fee under 77-5013; 77-1502(1) county extension resolution · primary source · verified 2026-08-12
Form: TERC Appeal Form (no numeric form number assigned) — Appeal to the Nebraska Tax Equalization and Review Commission official form
primary source · verified 2026-08-12
Fee: Tiered by taxable value of the parcel, per Neb. Rev. Stat. 77-5013(3): $40 if taxable value is less than $250,000; $50 if at least $250,000 but less than $500,000; $60 if at least $500,000 but less than $1,000,000; $85 if at least $1,000,000. For any other appeal or petition, $40. No filing fee is required for an appeal by a county assessor, the Tax Commissioner, the Property Tax Administrator acting in official capacity, or a county board of equalization acting in its official capacity (77-5013(4)). (statutory)
Neb. Rev. Stat. 77-5013(3)-(4) · primary source · verified 2026-08-12
- 4
Nebraska Court of Appeals
Deadline: Within thirty days after the date on which a final appealable order is entered by the commission. Neb. Rev. Stat. 77-5019(2)(a)(i). This runs from the DATE THE ORDER IS DATED, not the date it is received in the mail (TERC: 'This is not the date you receive the order in the mail, but the date the order is dated.'). Summons must be served on all parties within thirty days after the filing of the petition, in the manner provided for service of a summons in a civil action; that service requirement is JURISDICTIONAL (Hilt v. Douglas Cty. Bd. of Equal., 30 Neb. App. 425 (2021); a voluntary appearance does not satisfy it, Perkins Cty. Bd. of Equal. v. Mid America Agri Prods., 317 Neb. 1 (2024)). No bond or undertaking is required. CRITICAL EXCEPTION: an order entered by a SINGLE COMMISSIONER 'may not be appealed pursuant to section 77-5019 or any other provision of law' (77-5015.02(6)); the only route is an application to the full Commission for rehearing within thirty days of the date of the single commissioner's order under 77-5005.
Clock starts: Entry (date) of TERC final appealable order
Neb. Rev. Stat. 77-5019(2)(a); 77-5015.02(5)-(6) · primary source · verified 2026-08-12
Not confirmed from a primary source: Neb. Rev. Stat. 77-5019 prescribes petition CONTENTS but no numbered official form. I did not fetch the Nebraska Judicial Branch appellate forms index in this pass, so I cannot confirm whether the Supreme Court/Court of Appeals publishes a numbered petition-for-review form or a required cover sheet. Check the official page before relying on this.Not confirmed from a primary source: 77-5019 says 'the appropriate docket fees' without stating an amount, and I did not fetch the Nebraska Judicial Branch appellate fee schedule (supremecourt.nebraska.gov) in this pass. Do not quote a dollar figure. Separately note that 77-5019(4) requires the petitioner to pay TERC's reasonable direct cost of preparing the official record BEFORE it is prepared, and TERC will not transmit the record until actual preparation costs are received - an unquantified but real cost of a level-4 appeal. Check the official page before relying on this.
Who has to prove what
Two-stage. Verbatim, Neb. Rev. Stat. 77-5016(9): 'In all appeals, excepting those arising under section 77-1606, if the appellant presents no evidence to show that the order, decision, determination, or action appealed from is incorrect, the commission shall deny the appeal. If the appellant presents any evidence to show that the order, decision, determination, or action appealed from is incorrect, such order, decision, determination, or action shall be affirmed unless evidence is adduced establishing that the order, decision, determination, or action was UNREASONABLE OR ARBITRARY.' Nebraska case law describes the rebuttal standard as clear and convincing: 'The taxpayer's burden is to present clear and convincing evidence to rebut the presumption that the Board of Equalization faithfully performed its valuation duties' (Brenner v. Banner Cty. Bd. of Equal., 276 Neb. 275, 753 N.W.2d 802 (2008)). A separate, LOWER standard applies to a petition under 77-1507.01 where failure to give notice prevented a timely protest: 'When the Tax Equalization and Review Commission hears a property tax protest and performs the factfinding functions that a county board of equalization would have if the county had timely provided notice to the taxpayer, the taxpayer's burden of persuasion is by a preponderance of the evidence' (Cain v. Custer Cty. Bd. of Equal., 298 Neb. 834, 906 N.W.2d 285 (2018)). Also note 77-5016(13): the commission 'shall deny relief to the appellant or petitioner in any hearing or proceeding unless a majority of the commissioners present determine that the relief should be granted' - so in a two-commissioner quorum, a 1-1 split is a LOSS for the taxpayer (Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730, 868 N.W.2d 334 (2015)).
primary source · verified 2026-08-12
When values are set
Annual, with a January 1 lien/assessment date. Neb. Rev. Stat. 77-1301(1): 'All real property in this state subject to taxation shall be assessed as of January 1 at 12:01 a.m., and such assessment shall be used as a basis of taxation until the next assessment unless the property is damaged real property as defined in section 77-1307, in which case the assessed value for the damaged real property shall be adjusted as provided in sections 77-1307 to 77-1309.' The county assessor must complete the assessment of real property on or before March 19, except in counties with a population of at least 100,000, where completion is on or before March 25 (77-1301(3)). In counties of at least 100,000 the assessor must provide notice of PRELIMINARY valuations on or before January 15, mailed or published on a county/assessor website (77-1301(2)). TERC conducts statewide equalization between roughly early April and May 15; the county assessor then implements TERC adjustments after March 19 (or March 25 in large counties) and on or before June 1, and mails valuation-change notices to owners of record as of May 20 by June 1 (77-1315(1)-(2)). Assessment ratios, assessment-to-sales ratio, coefficient of dispersion, and price-related differential must be posted and published by June 6 (77-1315(4)). Values are certified to taxing subdivisions on or before August 20; levies are set on or before October 15; taxes are due December 31; first half delinquent May 1 and second half September 1, EXCEPT in Douglas, Lancaster and Sarpy counties where the first half is delinquent April 1 and the second half August 1. A TERC decision applies ONLY to the year appealed - TERC: 'A Commission decision will only be applicable to the year for which the appeal was filed. If you want to dispute taxable value of a parcel for the year after you filed an appeal, you must file another protest with the County Board of Equalization before that deadline.' That means annual re-protesting is required; there is no multi-year carryover.
primary source · verified 2026-08-12
How counties differ
Nebraska is close to uniform statewide, with ONE material county-driven variable and it is the one that most often blows a deadline. (1) EXTENSION RESOLUTION. Under 77-1502(1), only a county 'with a population of more than one hundred thousand inhabitants based upon the most recent federal decennial census' may adopt a resolution, before July 25, extending the deadline for HEARING protests from July 25 to August 10 - for that year only. TERC states the only counties that can do this are DOUGLAS, LANCASTER and SARPY. When a county extends, three downstream dates shift: the county clerk's decision-notice deadline moves from August 2 to August 18 (77-1502(6)); the TERC appeal deadline moves from August 24 to September 10 (77-1510); and for 77-1504 own-motion actions the TERC appeal deadline moves from October 15 to October 30. THE JUNE 30 PROTEST DEADLINE ITSELF NEVER MOVES - the extension affects only the hearing/decision/appeal side. (2) FOR TAX YEAR 2026 SPECIFICALLY, TERC's own Appeal Process page states: 'Douglas County & Lancaster County: September 10, 2026. All Other Counties: August 24, 2026.' Sarpy County is therefore on the August 24, 2026 date this year even though it is legally eligible to extend - Sarpy apparently did not adopt the resolution for 2026. VERIFY PER COUNTY, PER YEAR, BY CALLING THE COUNTY CLERK; TERC explicitly instructs 'call the County Clerk if you want to know if the protest hearing deadline has been extended.' Getting this wrong in Sarpy costs the client the entire year. (3) EXTENSION CARRIES A COST TO THE COUNTY: 'By adopting such resolution, such county waives any right to petition the Tax Equalization and Review Commission for adjustment of a class or subclass of real property under section 77-1504.01 for that year.' (4) IN-PERSON MEETING RIGHT: 77-1502(3) - 'In counties with a population of at least one hundred thousand inhabitants ... for a protest regarding real property, each protester shall be afforded the opportunity to meet in person with the county board of equalization or a referee appointed under section 77-1502.01.' In smaller counties there is no such statutory right to a face-to-face meeting. (5) PRELIMINARY VALUATION NOTICES: only counties of at least 100,000 must send/publish preliminary valuations by January 15 (77-1301(2)), and only those counties get the later March 25 roll-completion date (77-1301(3)). (6) TAX DELINQUENCY DATES DIFFER: first half delinquent May 1 / second half September 1 statewide, EXCEPT Douglas, Lancaster and Sarpy where it is April 1 / August 1. (7) FORMS: 77-1502(2) allows each county to create its own protest form, including an electronic form, 'as long as the form captures the information required by this subsection' - so do not assume the county will accept a bare Form 422; check the county clerk's preferred form and whether e-filing exists. (8) NO SINGLE-COMMISSIONER HEARING AT COUNTY LEVEL: 77-1502(4) - 'No hearing of the county board of equalization on a protest filed under this section shall be held before a single commissioner or supervisor.'
Nebraska appeal deadline
Deadlines varyNebraska deadlines are set locally.
The deadline is almost always printed on the assessment notice your local assessor mails you. Use that date, it is the one that counts.
Are you missing a Nebraska exemption?
Exemptions cut your bill before any appeal even starts, and most homeowners never claim all the ones they qualify for. Answer four questions:
Is your Nebraska home over-assessed?
The whole appeal hinges on one comparison: your assessed value (from your tax notice) versus your home's market value (what it would sell for today). Put both in:
How to find your home's real market value (free) →
- Pull free estimates. Look up your address on Zillow (“Zestimate”) and Redfin (“Redfin Estimate”). Average them, algorithms run high or low, so two beats one.
- Find 3-5 real comparable sales. Same neighborhood, similar size, beds/baths, age, and condition, sold in the last 6-12 months. Recent sales (not listings) are the strongest evidence a board will accept.
- Adjust for differences. Knock value off comps that are bigger or renovated; add for ones that are smaller or dated, so you're comparing like-for-like.
- Compare to your assessment. If your assessed value sits clearly above that adjusted market figure, you have grounds to appeal.
One catch: some states assess at a fraction of market value (an “assessment ratio”). If your notice shows a ratio or an “equalized” value, compare your implied full value to market, not the raw assessed number.
How property tax appeals generally work
Most states follow the same basic path: your local assessor mails an assessment notice with a value and a deadline; you file an appeal (often called a protest, grievance, or petition) before that deadline; you present comparable sales of similar homes; and a local board reviews the evidence and can lower your value.
The exact form, deadline, and board can vary by county. Use the current assessment notice and the official sources linked above to confirm the controlling local requirements. The paid kit organizes that verification, the evidence, the filing steps, and your editable letter in one place.
Want to see the depth we build per state? Take a look at our Texas, Florida, and Georgia guides.