Nebraska Tax Equalization & Review Commission

A Constitutional body created to provide a simpler, less expensive avenue of appeal for property owners to challenge the assessment of property in Nebraska.

Appeal Process

Appeal Filing Deadlines:

If your County Board of Equalization made a decision on a valuation protest you filed between June 1 and June 30, 2021, the deadline to file an appeal with the Commission is:

Douglas County & Lancaster County: September 10, 2021

All Other Counties: August 24, 2021

These deadlines will apply to almost all property valuation appeals. However, there are other kinds of appeals that may have other deadlines. Please feel free to contact our office at 402-471-2842 if you do not know what deadline applies to your appeal.


Filing Fees:

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 

Assessed Value $250,000 to $499,999: $50

Assessed Value $499,999 to $999,999: $60

Assessed Value $1,000,000 or greater: $85

All Other Appeals: $40


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. 

 

Appeal to the Nebraska Tax Equalization and Review Commission

 

For more information regarding the appeal and hearing process please refer to the Commission's following information: 

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.