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County Clerk - Property Valuation Protests

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1. How are property values determined?

Values are established by the Lancaster County Assessor's Office using mass appraisal techniques and by comparing similar properties and recent sales in a particular area. Property information can be access on the Assessor's website. You can search by owner name, property address and/or parcel identification number (PID).

2. Why file a protest?

Owners have the right to ensure their property is correctly assessed. Filing a protest allows your property valuation to be further reviewed.

3. Is there a filing fee?

There is no charge to file a protest with the County.

4. When can a protest be filed?

Protests can be filed annually from June 1 through June 30.

Forms must be postmarked on or before June 30. Protests received prior to June 1 or postmarked after June 30 cannot be accepted as timely filed.

If June 30 falls on a weekend, the protest will be considered timely filed if received or postmarked on the next business day.

5. How is a protest filed?

• File a protest electronically. You will need to create a MyInterLinc account with a unique user name and password. (MyInterLinc is the Lancaster County-City of Lincoln public login portal.)
• Protest forms can also be obtained on the County Clerk’s website or by contacting the Lancaster County Clerk’s Office at 402-441-8724 or email the Clerk’s Office. Please note: If protesting multiple properties, a separate form must be filed for each parcel.
• Forms can be mailed or delivered to the:
  Lancaster County Clerk
  555 S 10th Street
  Room 108
  Lincoln, NE 68508
  Office hours are 7:30 a.m. to 4:30 p.m, Monday through Friday.
• Protests can also be faxed to the County Clerk at 402-441-8728 or emailed to the County Clerk.

6. How does one confirm that an electronic protest has been successfully filed?

If the protest was filed successfully, the following message will be displayed: "Your protest, YY-nnnn, has been submitted." You may also contact the County Clerk's Office at 402-441-8724 or email the Clerk's Office to confirm submittal/receipt on or before 4:30 p.m. on June 30.

7. What information should be included with the protest?

Each protest must contain:

1. A description of the real property
2. A signature
3. A requested valuation amount
4. A written statement of why the requested change in assessment should be made

Evidence & Data

Evidence or data that will assist in proving the valuation of property was incorrectly assessed as of January 1 can also be included such as: 

1. Discounted cash flow data (for development land)
2. Evidence of recent "arms length" sale
3. Farm Service Agency (FSA) maps or other data showing different land uses or soil types (farmland only)
4. Income, vacancy and expense data (for commercial or investment properties)
5. Photos of property's physical condition
6. Recent appraisal (within 12 months)
7. Sales of similar properties in the same area

Important: Protest documents are public records and cannot be returned. Please redact sensitive information such as birth dates, social security numbers, credit card numbers and/or bank account numbers.

8. How do I submit additional information/supporting documentation?

If you filed electronically, supporting documentation can be uploaded at that time. Documents can also be submitted with the protest filing at the County Clerk's Office at 555 South 10th Street, Room 108, Lincoln, NE 68508.  

Referees will not consider any documentation provided at a hearing that was not previously submitted in accordance with the protest rules.

9. What happens after a protest is filed?

Phone hearings will be scheduled for those who would like to discuss their protest(s) with a referee.  In person hearings will be scheduled upon request based on availability. The referee will consider all testimony and documentation prior to making a value recommendation to the Lancaster County Board of Equalization.

10. Who are the referees?

Referees are impartial professional appraisers or similarly qualified individuals who conduct protest hearings on behalf of the Lancaster County Board of Equalization. They are not county employees.

11. Is a hearing required?

A hearing can be waived if you feel the information you have submitted is sufficient. A referee will still review all information related to your protest prior to making a recommendation to the Lancaster County Board of Equalization.

12. What dates and times are available for referee hearings?

Phone hearings are typically held from mid-June to mid-July.  In person hearings will be scheduled in mid-July (dates and times will vary). For more information on this year's referee hearing calendar, please contact the County Clerk's Office via email or at 402-441-8724.

13. Can a hearing be rescheduled?

Hearings can be rescheduled if dates/times remain. Please contact the Lancaster County Clerk's Office via email or call at 402-441-8724 as soon as possible to reschedule as there are a limited number of hearing dates available.

14. How long does a hearing last?

Residential hearings typically take 10 to 15 minutes. Agricultural hearings can take 20 to 30 minutes, and commercial hearings can take 30 to 45 minutes or longer.

15. Can someone else attend my referee hearing?

A representative can attend the referee hearing on your behalf.

16. What happens after a referee hearing?

Following the review of all information submitted, referee recommendations will be finalized and presented to the Board of Equalization. Protest results can be accessed on the County Clerk's website in early August. You will need to know the protest number and parcel identification number in order to search values.

The Lancaster County Board of Equalization will take final action on or before August 10 on all property valuations which were protested. You will then receive written notice of your final valuation for the current year.

17. Can the County's final valuation be appealed?

An appeal can be filed with the Nebraska Tax Equalization and Review Commission (TERC). Information on the appeal process, including fees and filing deadlines, can be obtained from the TERC website or by calling 402-471-2842. Please note: A copy of your final value letter from the Lancaster County Board of Equalization and applicable fee must accompany each appeal.

18. What if the property has a pending TERC appeal?

If there is a case pending at TERC from a previous year, a value adjustment related to that appeal may not apply to the current year unless a new property valuation protest and TERC appeal are filed.

19. What other options exist to have a property's valuation reviewed?

The Lancaster County Assessor/Register of Deeds conducts informal hearings each year between January 15 and March 1. You may schedule an informal hearing with the County Assessor/Register of Deeds Office between January 15 and February 1. More information on this process can be found on the County Assessor's website or by calling 402-441-7463.

20. How much more will I pay in property tax if my valuation increases?

Please contact the Lancaster County Treasurer's Office at 402-441-7425 about tax implications. Additional information can also be found on the County Treasurer's website.