FILING FEE CHANGE: On February 12, 2020, Governor Ricketts signed LB 4. This legislation is now in effect and changes the filing fee structure for appeals to the Commission. Effective immediately, filing fees for appeals to the Commission are as follows: Valuation Appeals Assessed Value $0 to $249,999: $40 $250,000 to $499,999: $50 $499,999 to $999,999: $60 $1,000,000 or greater: $85 All Other Appeals: $40 We are in the process of updating our website and other informational materials to reflect this important change.
To begin the appeal process with the Nebraska Tax Equalization and Review Commission, an "Appeal to the Nebraska Tax Equalization and Review Commission" form must be filed. This form is available by downloading and printing the form Appeal to the Nebraska Tax Equalization and Review Commission or filling out the form online, printing it, and sending it in the mail. The Commission does not have an electronic filing system. (Please note: this is NOT the county board of equalization protest form).
Upon obtaining an "Appeal to the Nebraska Tax Equalization and Review Commission" form, it is important that all instructions on the form are read and followed, prior to completing and filing an appeal with the Commission.
For more information regarding the appeal and hearing process please refer to the Commission's following information:
- Frequently Asked Questions
- Informal Single Commissioner Hearing by the Tax Equalization and Review Commission
- What to Expect at your Valuation Hearing
- Dismissing An Appeal
Hearings before the Commission are informal hearings unless a formal hearing is requested. Many of the hearings are held in the Commission's hearing room on the 6th floor of the State Office Building (between "L" and "M" streets on Centennial Mall) in Lincoln, Nebraska. Hearings may also be held at locations throughout Nebraska.
Follwing the appeal hearing, if a person is not satisfied with the final decision of the Commission, that decision may be appealed to the Nebraska Court of Appeals. Please follow the Nebraska Court of Appeals appeal process prescribed in Neb. Rev. Stat. Section 77-5019.