Appeal Filing Deadlines:
If your County Board of Equalization made a decision on a valuation protest you filed between June 1 and June 30, 2026, the deadline to file an appeal with the Commission is:
Douglas County & Lancaster County: September 10, 2026.
All Other Counties: August 24, 2026.
These deadlines will apply to almost all property valuation appeals.
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:
Checks can be made payable to "Tax Equalization & Review Commission," "Tax Equal'n & Review Comm'n," or "TERC."
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 can be completed with handwritten or typed text. See the Appeal Form (Fillable) or Appeal Form (Accessible).
Completed appeal forms must be mailed to the Commission with the required filing fee and a copy of the decision that is being appealed. 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
Appeal Form (Fillable) or Appeal Form (Accessible).
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 office located at 500 S 16th Street, Suite 100 in Lincoln, Nebraska, across the street from the Capitol Building.to the east at the intersection of 16th Street and K Street
Following 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. ยง 77-5019.
