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Property Valuation Protest
Timeline & General Information

DATE EVENT NOTIFICATION - ACTION
On or before June 1 Assessor/Register of Deeds certifies new property values

Notices are ONLY mailed to property owners with a valuation change.

For information regarding your property value, please visit the Assessor/Register of Deeds website or contact them at (402)441-7463.

June 1 - June 30

Protests must be postmarked or filed with the County Clerk's Office no later than June 30, 2014.

(Note: Protests postmarked after June 30 will be returned to the applicant.)

Property Valuation Protests filed with the Lancaster County Clerk

Hours: Monday-Friday; 7:30 a.m. to 4:30 p.m.

Address: 555 So. 10th Street, Room 108, Lincoln, NE 68508-2867

Phone: (402)441-8724

Fax: (402)441-8728

Website: www.lancaster.ne.gov (keyword "protest")

Your Protest Must Include:
  • Reason(s) for protesting
  • Legal description of property
  • Signature
  • Date

ELECTRONIC FILING: Protests can be filed electronically at www.lancaster.ne.gov (keyword "protest").

Property owners filing a SINGLE electronic protest will also be able to select their referee hearing date/time. The County Clerk's Office will schedule hearing dates/times for those filing MULTIPLE protests. (Referee hearings may also be waived whereby the protest will be reviewed in absentia.)

REGULAR FILING: Protest forms are available at the County Clerk's Office, 555 So 10th Street, Room 108, Lincoln, NE or (402)441-8724.

Protests received after June 30 will be returned to the sender.

The County Clerk's Office will schedule referee hearing dates/times for those who do not file electronically.

Should you need to reschedule your referee hearing, please call the County Clerk's Office at (402)441-8724 as soon as possible. Hearings will be held beginning in mid-June through mid-July.

Supporting Documentation: Supporting documentation can be submitted via the following methods (be sure to include your first/last name, Parcel ID and Protest #, if known):

1. Email to protest@lancaster.ne.gov (Please include Name, Parcel ID and Protest #, if known, in subject line);
2. Fax to (402)441-8728; or
3. Mail or hand-deliver to the Lancaster County Clerk, 555 S. 10th Street, Room 108, Lincoln, NE 68508. Office hours are Monday-Friday, 7:30 a.m. to 4:30 p.m.

*Examples of supporting documents include:

1. a full copy of a recent appraisal (within last 12 months);
2. comparable properties;
3. photographs
4. market sales of similar properties in a similar area;
5. cost of recent construction of the property that affects the value;
6. physical characteristics of the property;
7. income, vacancy and expense data relating to commercial property;
8. soil data showing different land uses or soil types (farmland only); and/or
9. any other evidence or data that reflects the market value of the property.

Be sure to include your first/last name, Parcel ID and Protest # (if known) on ALL SUPPORTING DOCUMENTATION.

All documents will remain part of the official protest record and cannot be returned to you, thus, you may want to retain a copy for your records.

IMPORTANT: Property valuation protests and related documents are public records, therefore, please cross out any personal information such as social security numbers, birth dates, bank account numbers, etc., prior to submittal.

Approx. June 23 - July 14 Referee hearings conducted

The Lancaster County Board of Equalization hires independent appraisers as referees to assist them in examining all protests.

The purpose of the referee hearing is to allow protest filers to provide additional information relevant to the requested property value. Information will also be provided by the Lancaster County Assessor.

Electronic filers will be reminded of their referee hearing date/time by email. Written notice will be sent to those filing actual protest forms, as well as to the property owner(s) should the names differ.

All referee hearings will be audio recorded.

Protests will be considered in absentia for those who waive their attendance at a referee hearing.

If the protest is based on physical characteristics that are inside the property, the referee must be allowed to make an inspection, if requested.

If the property being protested is rented, the owner must provide current lease data and recent operating expense data for the previous two years, at a minimum.

RESCHEDULING: Should you need to reschedule your referee hearing, please call the County Clerk's Office at (402)441-8724 as soon as possible. Hearings will be conducted beginning in mid-June through mid-July.

Approx. June 30 - July 21 Referees analyze data and recommend values

Referee recommendations will be reviewed by the Referee Coordinator and a final report will be forwarded to the Board of Equalization.

The final value recommended to the Board will be that of the Referee Coordinator.

It usually takes a few weeks following your referee hearing to receive notice of your recommended value(s). Some commercial and unusually complex properties may take longer to evaluate.

Those who filed electronically will be notified of the referee's recommended value by email. Property owners will receive a written notification should the names differ.

Written notification will be mailed to those who filed protest forms, as well as to the property owners should the names differ.

To check your value online, log onto www.lancaster.ne.gov (keyword: "value"). Enter your Protest Number (found in your referee hearing letter) and Parcel ID. You are encouraged to check the website daily as every effort will be made to promptly post recommended values. You can also obtain your value by calling the County Clerk's Office at (402)441-8724, Monday-Friday, 7:30 a.m. to 4:30 p.m.

NOTE: The referee's report and the protest conclusions are not an appraisal but rather a consideration of the data provided during the protest in relation to the Assessor's data and valuation of the protested property and will be utilized by the Board of Equalization.

July 22 - July 24 County Board of Equalization reviews all written appeal information submitted.

The deadline to submit additional information to the Board of Equalization is Thursday, July 24, 2014.

NEW OR ADDITIONAL INFORMATION: If you are not satisfied with the referee's recommended value and you have new or additional information to present, you may do so via:

1. Email to protest@lancaster.ne.gov (Please include Name, Parcel ID and Protest #, if known, in subject line);
2. Fax to (402)441-8728; or
3. Mail or hand-deliver to the Lancaster County Clerk, 555 S. 10th Street, Room 108, Lincoln, NE 68508. Office hours are Monday-Friday, 7:30 a.m. to 4:30 p.m.

In order to provide fair consideration of your protest, additional information should be presented as soon as possible after your referee hearing but no later than Thursday, July 24, 2014, so it can be forwarded to the Referee Coordinator and the Board of Equalization.

July 25 County Board of Equalization (BOE) determines final values. The BOE will tentatively take final action on July 25. Final valuation notices will be mailed to all property owners and appellants, if the names differ, on or before August 1, 2014. You may also view your final value on the County Clerk's website at www.lancaster.ne.gov (keyword: "value").
July 25 - August 25 The decision of the Lancaster County Board of Equalization may be appealed to the State Tax Equalization and Review Commission (TERC) on or before August 25, 2014.

Property owners can appeal the Board of Equalization's decision to the Tax Equalization and Review Commission (TERC). TERC is located at the State Office Building, 301 Centennial Mall South, P.O. Box 95108, Lincoln, NE 68509-5108; phone: (402)471-2842. Appeal forms are available at the County Clerk's Office (402)441-8724 or downloaded at Tax Equalization & Review Commission.

There is a $25 fee to file a TERC appeal. You also need to submit a copy of your final value letter from the Board of Equalization. You may obtain a copy of this letter from the County Clerk. The photocopy fee for public records is $.25 per page.

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