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Nebraska

Nebraska property tax appeals, 2027

In Nebraska, you appeal a property assessment to the County Board of Equalization, and the deadline is June 30. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.

Data as of 20 Oct 2026 · 93 counties, state and county records
Rules

How appeals work in Nebraska

Nebraska property tax appeal rules for homes
RuleWhat applies
What you argueMarket value as of January 1 at 12:01 a.m. of the tax year (Neb. Rev. Stat. §77-1301(1)); uniformity is also recognized (Neb. Rev. Stat. §77-1501; §77-5007(1); Neb. Const. art. VIII, §1)
How homes are assessed100% of market value
DeadlineProtest (Form 422) filed with the county clerk on or before June 30 (Neb. Rev. Stat. §77-1502); 30 days after notice of a board-initiated change (§77-1504).
First appeal toCounty Board of Equalization
What the notice showsOften no market value; assessed value as “Assessed Value”. Mails: On or before June 1, only to parcels whose value changed (§77-1315(2)); counties of 100,000+ also post preliminary values by January 15 (§77-1301(2))
Sale prices publicYes
StatutesGrounds: Neb. Rev. Stat. §77-112, §77-201(1), §77-1501. Filing: Neb. Rev. Stat. §77-1502.
Data as of 20 Oct 2026 · Nebraska statutes and revenue department

More: how to read your notice · what a ratio is · evidence that works · deadlines in every state

Counties

Every Nebraska county

Nebraska counties by population; 93 in all
CountyDeadlineAppeal rateLoweredCoverage
Douglas CountyNot yet published——Scan from recent sales
Lancaster CountyNot yet published——Scan from recent sales
Sarpy CountyNot yet published——Scan from recent sales
Hall CountyNot yet published——Scan from recent sales
Buffalo CountyNot yet published——Scan from recent sales
Dodge CountyNot yet published——Scan from recent sales
Scotts Bluff CountyNot yet published——Scan from recent sales
Madison CountyNot yet published——Scan from recent sales
Platte CountyNot yet published——Scan from recent sales
Lincoln CountyNot yet published——Scan from recent sales
Adams CountyNot yet published——Scan from recent sales
Cass CountyNot yet published——Scan from recent sales
Dawson CountyNot yet published——Scan from recent sales
Saunders CountyNot yet published——Scan from recent sales
Gage CountyNot yet published——Scan from recent sales
Dakota CountyNot yet published——Scan from recent sales
Washington CountyNot yet published——Scan from recent sales
Seward CountyNot yet published——Scan from recent sales
Otoe CountyNot yet published——Scan from recent sales
Saline CountyNot yet published——Scan from recent sales
York CountyNot yet published——Scan from recent sales
Colfax CountyNot yet published——Scan from recent sales
Box Butte CountyNot yet published——Scan from recent sales
Custer CountyNot yet published——Scan from recent sales
Red Willow CountyNot yet published——Scan from recent sales
Holt CountyNot yet published——Scan from recent sales
Wayne CountyNot yet published——Scan from recent sales
Cheyenne CountyNot yet published——Scan from recent sales
Hamilton CountyNot yet published——Scan from recent sales
Phelps CountyNot yet published——Scan from recent sales
Cuming CountyNot yet published——Scan from recent sales
Butler CountyNot yet published——Scan from recent sales
Knox CountyNot yet published——Scan from recent sales
Cedar CountyNot yet published——Scan from recent sales
Keith CountyNot yet published——Scan from recent sales
Dawes CountyNot yet published——Scan from recent sales
Merrick CountyNot yet published——Scan from recent sales
Richardson CountyNot yet published——Scan from recent sales
Pierce CountyNot yet published——Scan from recent sales
Jefferson CountyNot yet published——Scan from recent sales
Nemaha CountyNot yet published——Scan from recent sales
Kearney CountyNot yet published——Scan from recent sales
Burt CountyNot yet published——Scan from recent sales
Thurston CountyNot yet published——Scan from recent sales
Howard CountyNot yet published——Scan from recent sales
Antelope CountyNot yet published——Scan from recent sales
Clay CountyNot yet published——Scan from recent sales
Stanton CountyNot yet published——Scan from recent sales
Cherry CountyNot yet published——Scan from recent sales
Dixon CountyNot yet published——Scan from recent sales
Fillmore CountyNot yet published——Scan from recent sales
Boone CountyNot yet published——Scan from recent sales
Polk CountyNot yet published——Scan from recent sales
Johnson CountyNot yet published——Scan from recent sales
Sheridan CountyNot yet published——Scan from recent sales
Thayer CountyNot yet published——Scan from recent sales
Morrill CountyNot yet published——Scan from recent sales
Furnas CountyNot yet published——Scan from recent sales
Nuckolls CountyNot yet published——Scan from recent sales
Valley CountyNot yet published——Scan from recent sales
Chase CountyNot yet published——Scan from recent sales
Webster CountyNot yet published——Scan from recent sales
Kimball CountyNot yet published——Scan from recent sales
Nance CountyNot yet published——Scan from recent sales
Harlan CountyNot yet published——Scan from recent sales
Sherman CountyNot yet published——Scan from recent sales
Brown CountyNot yet published——Scan from recent sales
Franklin CountyNot yet published——Scan from recent sales
Perkins CountyNot yet published——Scan from recent sales
Frontier CountyNot yet published——Scan from recent sales
Pawnee CountyNot yet published——Scan from recent sales
Hitchcock CountyNot yet published——Scan from recent sales
Greeley CountyNot yet published——Scan from recent sales
Deuel CountyNot yet published——Scan from recent sales
Gosper CountyNot yet published——Scan from recent sales
Garden CountyNot yet published——Scan from recent sales
Garfield CountyNot yet published——Scan from recent sales
Boyd CountyNot yet published——Scan from recent sales
Dundy CountyNot yet published——Scan from recent sales
Rock CountyNot yet published——Scan from recent sales
Sioux CountyNot yet published——Scan from recent sales
Hayes CountyNot yet published——Scan from recent sales
Keya Paha CountyNot yet published——Scan from recent sales
Wheeler CountyNot yet published——Scan from recent sales
Hooker CountyNot yet published——Scan from recent sales
Logan CountyNot yet published——Scan from recent sales
Banner CountyNot yet published——Scan from recent sales
Thomas CountyNot yet published——Scan from recent sales
Loup CountyNot yet published——Scan from recent sales
Grant CountyNot yet published——Scan from recent sales
Blaine CountyNot yet published——Scan from recent sales
Arthur CountyNot yet published——Scan from recent sales
McPherson CountyNot yet published——Scan from recent sales
Questions

Nebraska questions

When is the property tax appeal deadline in Nebraska?

Protest (Form 422) filed with the county clerk on or before June 30 (Neb. Rev. Stat. §77-1502); 30 days after notice of a board-initiated change (§77-1504). Counties publish the exact date, and most notices print it.

Who hears a property tax appeal in Nebraska?

The County Board of Equalization hears the first appeal (Neb. Rev. Stat. §77-1502).

How is a home assessed in Nebraska?

At 100% of market value, valued as of January 1 at 12:01 a.m. of the tax year (Neb. Rev. Stat. §77-1301(1)).

What does a Nebraska assessment notice show?

Often only an assessed value, and the assessed value, labeled “Assessed Value”. Notices mail: On or before June 1, only to parcels whose value changed (§77-1315(2)); counties of 100,000+ also post preliminary values by January 15 (§77-1301(2)).

Your home

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Sources
  1. Neb. Rev. Stat. §77-112 (actual value)
  2. Neb. Rev. Stat. §77-201 (valued at actual value)
  3. Neb. Rev. Stat. §77-1301 (assessment date)
  4. Neb. Rev. Stat. §77-1315 (notice of valuation change)
  5. Neb. Rev. Stat. §77-1501 (county board of equalization)
  6. Neb. Rev. Stat. §77-1502 (protests)
  7. Neb. Rev. Stat. §77-1510 (appeal to TERC)
  8. Neb. Rev. Stat. §76-214 (transfer statement; public access)
  9. NE DOR Form 422, property valuation protest
  10. TERC, McClure v. Gosper County BOE (2016)
  11. Each county’s own appeal instructions and notices, read on the date shown on each county page.
  12. U.S. Census Bureau, county population estimates (2024).