Assessment Ratio
100%
Protest Deadline
June 30, 2026
Official Form
Form 422 (Protest to County Board)
Risk of Increase
No
How Assessment Works in Nebraska
Nebraska assesses property at 100% of actual (market) value for residential property. Agricultural land is assessed based on its productive capacity. Your assessed value should reflect what your home would sell for on the open market.
How to File in Nebraska
File Form 422 (Real Property Valuation Protest) with your county clerk by June 30. You may also protest online in counties that offer electronic filing.
Step-by-Step
Nebraska Protest Process
Receive your valuation notice from the county assessor (mailed by June 1).
File Form 422 (Protest to County Board of Equalization) by June 30.
Attend the hearing before the county Board of Equalization (July through August).
Present your comparable sales evidence.
If denied, appeal to the Tax Equalization and Review Commission (TERC) within 30 days.
FAQ
Nebraska Property Tax Protest Questions
Can my Nebraska assessment increase if I protest?
No. Nebraska law prevents the county Board of Equalization from increasing your assessment as a result of your protest. Your value can only stay the same or go down.
What is Form 422?
Form 422 is Nebraska's official Real Property Valuation Protest form. It is filed with the county clerk to formally protest your property's assessed value. ProtestMax generates this form pre-filled with your property details.
How often are Nebraska properties reassessed?
Nebraska reassesses all property annually. The county assessor determines market value as of January 1 each year.