Tax Code Reference
Effective Rate: 1.44%
Nebraska
Property Tax Code
Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Nebraska.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Ratio
100% of actual value
Assessment Cycle
Annual
Appeal Deadline
June 1 – June 30, 2026 — filed with the county CLERK on Form 422
Assessment System
Governing CodeNebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Assessment AuthorityCounty Assessor
Assessment Ratio100% of actual value
Assessment CycleAnnual
Appeal System
Appeal BoardCounty Board of Equalization / Nebraska Tax Equalization and Review Commission (TERC)
Appeal DeadlineJune 1 – June 30, 2026 — filed with the county CLERK on Form 422
Key Notes for Nebraska
Nebraska assesses all property at 100% of actual value. The Board of Equalization meets in June. TERC provides a statewide administrative appeal option.
Hearing Types Available
1
County Board of Equalization2
TERC3
District CourtValid Grounds for Appeal
Overvaluation
Unequal assessment
Incorrect classification