Nebraska property tax appeals
Use our Nebraska appeal guide and county filing facts now. Automated assessment checks are not open here yet, so tell us where you are and we will email you when they open.
Nebraska has a real statewide deadline: protest to your county clerk by June 30, then appeal to TERC by August 24 (or September 10 in an extending county).
- Recent comparable sales show your value is too high.
- The record has an error.
- You file with the county clerk by June 30.
- Your assessment already reflects market value.
- You miss the June 30 protest deadline.
Read the full explanation
In Nebraska, your county assessor values property annually at market value (75 percent of market value for agricultural and horticultural land), and you protest to your county board of equalization by filing a written protest with the county clerk on or before June 30. If you disagree with the board's decision, you can appeal further to the Tax Equalization and Review Commission on or before August 24, or on or before September 10 if your county has adopted a resolution extending its own protest-hearing deadline; Douglas, Lancaster, and Sarpy are the counties permitted to make that extension. Nebraska assesses annually with no cap on the growth of assessed value. An appeal helps when recent comparable sales show your value is too high or the record has an error. It usually will not help if your assessment already reflects market value and you are only unhappy with your tax bill. This is general information, not tax advice.
Source: Nebraska Department of Revenue, Property Assessment Division · checked 2026-07-20. We're publishing verified county filing facts as each review is completed. Automated assessment checks will follow our rollout schedule.
See our free Florida checks or the Appeal Season home.