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.
What is the effective property tax rate in Nebraska?
Nebraska property tax rates vary by county, municipality, and school district, but the effective rate (annual tax paid divided by market value) typically ranges from about 0.5% to 2.5%. Because Nebraska assesses property at 100% of market value, your actual tax bill depends on both the assessed value and the local millage or mill levy applied on top of it. If your assessed value is higher than comparable sales support, filing a protest is one of the only ways to reduce your effective rate without waiting for a reassessment.
How long does a property tax protest take in Nebraska?
Most Nebraska protests take between 6 weeks and 6 months from filing to final decision. After you file Form 422 (Protest to County Board), the assessor or review board schedules a hearing — typically within 30 to 90 days — and issues a written decision shortly after. Cases that settle informally resolve faster, while cases that advance to a formal hearing or court appeal can take several additional months. ProtestMax prepares your full evidence packet in minutes so you can file immediately and start the clock.
Can I protest my property taxes every year in Nebraska?
Yes. In Nebraska, homeowners generally have the right to protest their property tax assessment every year, as long as you file by the June 30, 2026 deadline. Even if you won a reduction last year, your assessor can revalue your property the following year, and you retain the right to challenge the new value. Annual protests are especially important during years when market values are flat or falling but assessments keep rising.
What evidence is most persuasive in Nebraska hearings?
The strongest evidence in a Nebraska protest hearing is recent comparable sales — homes similar to yours in size, age, condition, and location that sold for less than your assessed value within the last 6 to 12 months. Equity comparisons (similar homes assessed for less than yours) are also highly persuasive. Photos of deferred maintenance, structural issues, or negative location factors (busy roads, flood zones, power lines) strengthen your case further. ProtestMax assembles all of this evidence into a hearing-ready packet tailored to Nebraska's rules.