Nebraska Property Tax Appeal Guide | Property Tax Edge
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Nebraska

Midwest · 93 counties

Complete property tax appeal guide for Nebraska homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Nebraska Department of RevenueModerate to Appeal
1.44%
Effective Tax Rate
Rank #6 nationally
100%
Assessment Ratio
100% of actual value
$238,600
Median Home Value
latest Census/ACS estimate
$3,549
Median Annual Tax
Per year
1

Among the highest effective tax rates in the US

2

100% homestead exemption available for qualifying disabled veterans

3

Tight June 30 deadline — only 30 days from assessment notice

Appeal Deadline

June 1 – June 30, 2026 — filed with the county CLERK on Form 422

File with the county clerk, not the board office, using Form 422 (422A for agricultural land); one protest per parcel, and it must state the value you are requesting. Appeal to the Tax Equalization and Review Commission by August 24, 2026 — September 10 for Douglas and Lancaster, and check TERC each August because the counties eligible for the later date can change. Note for future years: LB803 takes effect January 1, 2027 and will require documentation sufficient for the board to determine a different valuation, or the protest is dismissed.

Verified August 2026 against the official source · official source · always confirm the current date with your county

Understanding Nebraska's Assessment Ratio

100%
100% of actual value

Nebraska assesses at 100% of market value, so your assessed value should equal what your property is worth on the open market.

This makes appeals straightforward: if comparable homes in your area sold for less than your assessed value, you have grounds for an appeal.

How to Appeal Your Property Tax in Nebraska

1

Receive assessment notice (by June 1)

2

File appeal with County Board of Equalization by June 30

3

Attend Board hearing (July)

4

Appeal to Tax Equalization and Review Commission (TERC) within 30 days

5

Further appeal to Court of Appeals

Appeal Body
County Board of Equalization → Tax Equalization and Review Commission → Court of Appeals

Exemptions & Relief Programs

Homestead Exemption
Homestead Exemption: 100% for qualifying veterans; income-based for seniors
Senior / Disabled Exemption
Homestead Exemption for 65+ with sliding-scale relief; income limits indexed annually (2026: full relief up to ~$37,000 single / ~$43,400 married — see NE DOR homestead exemption tables)

Key Statutes & Legal References

§
Neb. Rev. Stat. §77-112 (100% assessment)
§
Neb. Rev. Stat. §77-1502 (homestead exemption)
§
Neb. Rev. Stat. §77-1510 (Board of Equalization)

Nebraska Property Tax Code

Governing Code
Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Cycle
Annual

Key Statutes

Neb. Rev. Stat. §77-112
Actual Value Defined
Defines actual value as the market value of property.
Neb. Rev. Stat. §77-1502
Board of Equalization
Establishes county boards of equalization for hearing assessment appeals.
Neb. Rev. Stat. §77-5013
TERC Appeal
Provides the right to appeal to the Tax Equalization and Review Commission.
Neb. Rev. Stat. §77-3501
Homestead Exemption
Provides homestead exemptions for qualifying elderly and disabled homeowners.

Major Exemptions

Homestead Exemption
Age 65+, disabled, income limits
Up to $40,000 or full exemption
Veteran Exemption
Qualifying veterans
Varies
Official Code

Nebraska Appeal Tools

Use these tools to build your appeal case for Nebraska:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Nebraska Calculator

$
$
Assessment ratio: 100% · Rate: 1.44%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Moderate to Appeal
High effective rate; tight June 30 deadline; TERC is accessible

Taxing Authority

County Assessor
Assessment Frequency
Annual

Ready to Appeal Your Nebraska Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

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Nebraska's assessment ratio study

How closely Nebraska assessors' values actually track real sale prices — and whether you can use that in an appeal.

Usable as supporting evidenceLatest study: 2026

Reports and Opinions of the Property Tax Administrator

Nebraska's reports are genuinely dual-use: cite your county's published residential median, COD and PRD to the county board of equalization or TERC to argue your assessment sits above the county's level of value.

Official Nebraska dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in Nebraska

Nebraska has no supplemental (prorated mid-year) tax bill: property is valued as of the January 1 assessment date for the full year. Extra bills arise only when omitted property is added or errors are corrected, and each such notice carries a 30-day protest right to the county board of equalization with a further 30-day appeal to TERC.

Omitted real property / clerical error assessment by County Board of Equalization

County Board of Equalization (CBOE) may meet at any time to assess omitted real property that was not reported to the county assessor under Neb. Rev. Stat. 77-1318.01, and to correct clerical errors (as defined in 77-128) that change assessed value. CBOE mails notice of the assessed value to the record owner; for current-year omissions, notice may not be sent on or before June 1. Results in a corrected/added tax bill from the county treasurer.

Appeal window: Written protest to the county board of equalization within 30 days after the mailing of the notice; the board must decide within 30 days of the protest; further appeal to the Tax Equalization and Review Commission (TERC) within 30 days after the board's final decision. If notice was never given, taxpayer may petition TERC directly by December 31 of the year (77-1507.01).30 days

Omitted/undervalued tangible personal property assessment (assessor-initiated)

County assessor lists omitted taxable tangible personal property at net book value, changes reported valuations to net book value, or files a return on behalf of a non-filing taxpayer.

Appeal window: Appeal path runs through the county board of equalization and then to TERC; per Neb. Supreme Court (Republic Bank v. Lincoln Cty., 2012, applying 77-1233.06(4)) the taxpayer has 30 days from the CBOE decision to appeal to TERC. The exact text of the initial protest deadline in 77-1233.06 was not independently fetched — confirm before relying on it.30 days

Undervalued/overvalued current-year correction by CBOE

CBOE meets June 1-July 25 (Aug 10 if extended) to correct the current year's assessment of real property that was undervalued or overvalued, acting only on the county assessor's report under 77-1315.01; notice of assessed value mailed to record owner.

Appeal window: Protest to the board within 30 days after mailing of the notice; if no protest, action is final. Protests decided by Sept 15 (Sept 30 if extended); appeal to TERC by Oct 15 (Oct 30 if extended).30 days

Tax list correction (clerical, post-decision)

County assessor/clerk corrects the assessment and tax rolls after action of the CBOE or final order of an administrative body or court; treasurer corrects the tax roll (triplicate correction slips). Assessor may not unilaterally change any valuation without such approval (misdemeanor).

Appeal window: No standalone protest window; this is the ministerial mechanism that produces a corrected bill after an appealable decision has already been made.

Full details & sources →Got one of these bills? Track its deadline →
AI Evidence Packet · $49

Build your Nebraska appeal evidence packet

Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

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Nebraska property tax appeals — frequently asked questions

When is the property tax appeal deadline in Nebraska?+

In Nebraska, the appeal window is June 1 – June 30, 2026 — filed with the county CLERK on Form 422. File with the county clerk, not the board office, using Form 422 (422A for agricultural land); one protest per parcel, and it must state the value you are requesting. Appeal to the Tax Equalization and Review Commission by August 24, 2026 — September 10 for Douglas and Lancaster, and check TERC each August because the counties eligible for the later date can change. Note for future years: LB803 takes effect January 1, 2027 and will require documentation sufficient for the board to determine a different valuation, or the protest is dismissed. Always confirm the exact date with your local county assessor or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Nebraska?+

The general process: 1) Receive assessment notice (by June 1); 2) File appeal with County Board of Equalization by June 30; 3) Attend Board hearing (July); 4) Appeal to Tax Equalization and Review Commission (TERC) within 30 days; 5) Further appeal to Court of Appeals. Appeals are heard by the County Board of Equalization → Tax Equalization and Review Commission → Court of Appeals.

What is the average property tax rate in Nebraska?+

Nebraska's effective property tax rate is about 1.44% of value — roughly $3,549 per year on the state's median home value of $238,600. Assessments are made at 100% of actual value.

What exemptions can lower my property tax in Nebraska?+

Common relief includes the homestead exemption (Homestead Exemption: 100% for qualifying veterans; income-based for seniors) and senior relief (Homestead Exemption for 65+ with sliding-scale relief; income limits indexed annually (2026: full relief up to ~$37,000 single / ~$43,400 married — see NE DOR homestead exemption tables)). Eligibility and amounts vary — check with Nebraska Department of Revenue.

Is it worth appealing my property taxes in Nebraska?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.