The Nebraska Department of Revenue, Property Assessment Division, reminds property owners that valuation protests must be filed on or before June 30, 2021.
If there was an increase or decrease from the 2020 assessed valuation of a real property parcel to the 2021 assessed value, the county assessor was required to send a notice of valuation change to the property owner on or before June 1, 2021. If a change of valuation notice was not received, and there was a change in value from 2020 to 2021, contact the local county assessor for more information.
If a property owner disagrees with the assessed value, whether or not a notice of valuation change has been received, a protest may be filed with the county board of equalization. The valuation protest may be filed in person or by mail with the county clerk in the county where the property is located. Requirements for filing a protest are on the Notice of Valuation Change. If the protest filing deadline falls on a weekend or holiday, the filing deadline is the next business day.
If a protest is sent to the county board of equalization through the U.S. mail, the protest is considered filed on the date of the postmark. If a protest is sent through the U.S. mail using either registered or certified mail, the date of registration or certification will be considered the postmark date.
For more information regarding filing a protest, please contact the county clerk where the property is located. County contact information is available at revenue.nebraska.gov/PAD/county-assessors-and-parcel-search. For further information, see the Real Property Valuation Protest Information Guide and Property Valuation Protest Forms 422 or 422A.
