How do I appeal my property tax assessment?

County Assessor (informal review) / County Board of Equalization - BOE (formal county protest) / Nebraska Tax Equalization and Review Commission - TERC (state appeal) / District Court (judicial review)

Step by Step

How to do it

Watch for your Notice of Valuation Change: County Assessors send notices by June 1 each year to property owners whose assessed value has changed from the prior year; review immediately
Contact your County Assessor informally first - phone or in-person meeting; many issues resolved through informal discussion; assessor can explain methodology and correct factual errors
COUNTY BOARD OF EQUALIZATION (BOE) PROTEST: File a written protest with the County Clerk (or BOE) between JUNE 1 AND JULY 1:
- File by July 1 (the primary annual protest window - protests typically filed with county clerk)
- BOE meets in JULY (July 1-August 10 typical window) to hear protests
- Present evidence that your property value exceeds actual market value or is disproportionate to comparable properties
- BOE must act on your protest by August 10 (counties over 150,000 population may extend to August 10 by resolution)
- County Clerk mails BOE decision notice to protestors
If unsatisfied with BOE decision: appeal to the NEBRASKA TAX EQUALIZATION AND REVIEW COMMISSION (TERC) within 30 days of the BOE decision notice (approximately by August 24 for most protestors)
- File "Appeal to the Nebraska Tax Equalization and Review Commission" form - NO electronic filing; must mail form with filing fee and copy of BOE decision
- TERC address: P.O. Box 95108, Lincoln, NE 68509-5108; or deliver to 500 S 16th Street, Suite 100, Lincoln, NE 68502
- TERC holds hearings (in person at Lincoln or may consider alternatives for hardship); both sides present evidence; formal record kept
- TERC is a Constitutional body (4 Governor-appointed members); independent of DOR
DISTRICT COURT: Judicial review of TERC decision within applicable time limits

Details

What you need to know

Required Docs

Written protest to BOE (no specific statewide form; check with county clerk; include property description, claimed value, and reason)
TERC appeal form (download from terc.nebraska.gov/appeal-process) - must mail; no e-filing
Copy of BOE decision (required for TERC appeal)
Filing fee (check with TERC for current fee schedule - fees set per LB4, 2020)
Supporting evidence: comparable sales, appraisal, factual error documentation

Fee

BOE protest: typically free for residential; TERC: filing fee required (varies by value - check terc.nebraska.gov); District Court: filing fees BOE PROTEST WINDOW: June 1 - July 1 (primary window; verify with county clerk) BOE DECISION DEADLINE: August 10 (most counties) TERC APPEAL DEADLINE: 30 days after BOE decision notice mailing (approximately August 24 for standard timeline) NO ELECTRONIC FILING WITH TERC: must mail or deliver appeal form; faxes not accepted WHERE TO GO: County Assessor (informal); County Clerk (BOE protest form); BOE (hearing); TERC - terc.nebraska.gov | (402) 471-2842 | P.O. Box 95108, Lincoln, NE 68509

Where to Go

County Assessor (informal); County Clerk (BOE protest form); BOE (hearing); TERC - terc.nebraska.gov | (402) 471-2842 | P.O. Box 95108, Lincoln, NE 68509

County-specific variations apply

Each of Nebraska's 93 counties has its own BOE procedures and exact protest forms. Douglas County (Omaha), Lancaster County (Lincoln), Sarpy County (Papillion), and Buffalo County (Kearney) have the largest assessment systems and most structured BOE processes. Counties with populations over 150,000 (Douglas, Lancaster) may extend the BOE deadline to August 10 by resolution. Verify your county's specific BOE meeting schedule and protest form requirements with your County Clerk.

Nebraska Notes

Important state-specific details

Nebraska assesses at 100% of actual (market) value - challenge when market value is lower than assessed value.
June 1 - July 1 protest window: roughly 30 days - not very long; act immediately upon receiving your notice.
TERC is a Constitutional body - provides independent, less expensive alternative to district court; accessible to property owners without attorneys for smaller disputes.
TERC does NOT have electronic filing - paper/mail only (unusual in 2025/2026).
NEBRASKA HOMESTEAD EXEMPTION: seniors 65+, disabled veterans, low-income disabled - apply with County Assessor by June 30.

Official Source

State office contact

State Office

Nebraska Tax Equalization and Review Commission - terc.nebraska.gov | (402) 471-2842 | 500 S 16th Street, Suite 100, Lincoln, NE 68502; Nebraska DOR, Property Assessment Division - revenue.nebraska.gov/PAD | (402) 471-5984