Property Valuation Protest Timeline
- On or Before June 1
- June 1 to June 30
- Late June to Mid-July
- On or Before August 10
- August 10 to September 10
Assessor/Register of Deeds Certifies New Property Values
Notification - Action
Notices are only mailed to property owners with a valuation change.
For information regarding your property value, please visit the Assessor/Register of Deeds or contact them at 402-441-7463.
Protests must be postmarked or filed with the County Clerk’s Office no later than June 30. (If June 30 falls on a weekend or holiday, the deadline will be the next business day.) Protests filed outside of this timeline cannot be received as timely filed.
Your protest must include:
- Legal description of property
- Reason(s) for protesting
- Signature and Date
You must file a separate form for each parcel protested.
You may file your protest in one of the following ways:
1. Electronic Filing - link to the protest database coming soon
Those filing a SINGLE electronic protest will be able to select their referee hearing date/time. The County Clerk’s Office will schedule hearing dates/times for those filing MULTIPLE protests. (Hearings may also be waived whereby referees will review the protest documents in absentia.)
2. Paper Filing (Mailed to the Clerk’s Office)
- Completed forms and supporting documentation can be mailed to Lancaster County Clerk, 555 S. 10th Street, Room 108, Lincoln, NE 68508; or
- Emailed to firstname.lastname@example.org
IMPORTANT: Supporting documentation must be submitted at the time the protest is filed. Referees will not consider any documentation that was not submitted in accordance with the protest rules. All documents will remain part of the official protest record and cannot be returned. Property valuation protests and related documents are public records, therefore, please redact any personal information such as social security numbers, birth dates, bank account numbers, etc., prior to submission.
Examples of Supporting Documents Include:
- Full copy of a recent appraisal (within 12 months)
- Evidence of recent "arms-length" sale
- Sales of similar properties in the same area
- Photos of the property’s physical condition
- Income, vacancy and expense data (for commercial or investment property)
- Discounted cash flow data (for development land)
- FSA maps or other data showing different land uses or soil types (farmland only)
- 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 number (if known) on all supporting documentation.
For the safety of all involved, 2020 referee hearings will be conducted by telephone whenever possible.
The purpose of a referee hearing is to allow property owners and/or appellants an opportunity to discuss their protest with a qualified individual known as a referee.
The Clerk’s Office will schedule referee hearing dates/times for those who do not file electronically and will notify the appellant and/or property owner in writing of this information.
Property owners and/or appellants may choose to waive participation at a referee hearing. Referees will review protest documents in absentia for those choosing this option.
To reschedule a referee hearing, please contact the Clerk’s Office at 402-441-8724 or email@example.com no later than July 10, 2020.
All referee recommendations will be reviewed by the Referee Coordinator who will then forward a final report to the Board of Equalization for action.
Value recommendations will be posted on the County Clerk’s website as soon as they become available. The protest number and Parcel ID will be needed to access this information. Please keep in mind that it may take several weeks from the date of your hearing for the referee to complete their review. Values may also be obtained by contacting the County Clerk’s office at 402-441-8724 or firstname.lastname@example.org.
The Board of Equalization will take final action on all value recommendations on or before August 10. Final value notices will be mailed to all property owners and appellants, if the names differ, on or before August 17. Final values will also be posted on the County Clerk’s website.
Final values established by the Lancaster County Board of Equalization can be appealed to the State Tax Equalization and Review Commission (TERC).
The deadline to file an appeal is September 10.
A copy of the final value notice from the County and appropriate filing fees will need to be submitted with each TERC appeal filed. For more information on the appeal process, contact TERC at 402-471-2842 or at terc.nebraska.gov.