Appealing Your Property Tax Assessment in Nebraska
Deadlines and steps to appeal a property tax assessment in Nebraska, and when property taxes are due.
Short answer: To contest a valuation, file a written, signed protest (Form 422 or 422A) with the county clerk for the county board of equalization between June 1 and June 30 each year; Nebraska Dept. of Revenue, Nebraska Property Assessment FAQs; Homestead Exemption Information Guide
| Appealing your assessment | To contest a valuation, file a written, signed protest (Form 422 or 422A) with the county clerk for the county board of equalization between June 1 and June 30 each year; board decisions may be appealed to the Tax Equalization and Review Commission. For homestead exemption decisions: appeal a county assessor's rejection to the county board of equalization within 30 days of receiving the notice, or file a Petition for Redetermination (Form 458P) with the Department of Revenue within 30 days of a Tax Commissioner denial. Homestead exemption appeals: https://revenue.nebraska.gov/sites/default/files/doc/pad/homestead/Homestead%20Exemption%20Information%20Guide.pdf |
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| When property taxes are due | All real and personal property taxes are due December 31, payable to the county treasurer. In most counties the first half becomes delinquent May 1 and the second half September 1; in Douglas, Lancaster and Sarpy counties, the first half becomes delinquent April 1 and the second half August 1. |
More Nebraska property tax & homestead exemptions
- The Homestead Exemption in Nebraska
- Senior, Veteran and Disability Property Tax Relief in Nebraska
- All Nebraska property tax & homestead exemptions rules
FAQ
How do you appeal a property tax assessment in Nebraska?
To contest a valuation, file a written, signed protest (Form 422 or 422A) with the county clerk for the county board of equalization between June 1 and June 30 each year; board decisions may be appealed to the Tax Equalization and Review Commission. For homestead exemption decisions: appeal a county assessor's rejection to the county board of equalization within 30 days of receiving the notice, or file a Petition for Redetermination (Form 458P) with the Department of Revenue within 30 days of a Tax Commissioner denial.
When are property taxes due in Nebraska?
All real and personal property taxes are due December 31, payable to the county treasurer. In most counties the first half becomes delinquent May 1 and the second half September 1; in Douglas, Lancaster and Sarpy counties, the first half becomes delinquent April 1 and the second half August 1.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.