Your Nebraska county is
collecting more than it should.
Nebraska requires 100% fair market value assessments — but errors are widespread. With some of the highest effective rates in the nation, every dollar of overassessment costs more here than in almost any other state. The BOE protest deadline is June 30.
Average Nebraska homeowner overpayment: $1,847/year — that's $154/month.
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Nebraska BOE Deadline — June 30
Nebraska homeowners receive assessment notices by June 1. You must file a protest with the County Board of Equalization (BOE) by June 30. The BOE issues decisions by July 25. Adverse decisions can be appealed to the Tax Equalization and Review Commission (TERC). Miss the June 30 deadline and you wait until next year.
All 93 Nebraska Counties
Select your county to see your local tax rate, average overpayment, and filing options.
Why Nebraska Homeowners Are Getting Overcharged
Nebraska requires residential property to be assessed at actual (100%) fair market value under Neb. Rev. Stat. § 77-112. Nebraska has among the highest effective property tax rates in the nation — making accurate assessments more critical here than almost anywhere else in the country.
Nebraska's high rates mean that a $20,000 overassessment can cost a homeowner $360–$500 per year in excess taxes, depending on the county mill levy. In Douglas, Lancaster, or Sarpy counties — where growth has been fastest — assessment errors following rapid appreciation are common.
The appeal process runs through the County Board of Equalization (BOE), then to the Tax Equalization and Review Commission (TERC), and then to the Nebraska Court of Appeals. Most disputes are resolved at the BOE level. Fairmark handles all filings for $0 today — 25% of first-year savings only if we win.
Only a small fraction of eligible Nebraska homeowners file a BOE protest each year. Given Nebraska's high rates, the financial upside of a successful appeal is larger here than in most states — yet most homeowners don't look until they see the numbers.
Important: Assessment cannot go up from an appeal
Filing a BOE protest in Nebraska cannot raise your assessment. Under Nebraska law, the Board of Equalization can only reduce or leave unchanged your current assessed value — never increase it. There is zero risk to checking and filing.
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How Nebraska Property Tax Appeals Work
- 1
Receive your assessment notice by June 1
Nebraska county assessors mail property valuation notices by June 1 each year. Your notice shows your assessed fair market value and estimated tax bill. This is your annual window to check whether the assessment is accurate.
- 2
File a BOE protest by June 30
You must file Form 422 with your County Board of Equalization by June 30 — just 30 days after receiving the notice. Fairmark reviews your assessment, prepares comparable sales evidence, and files the protest on your behalf.
- 3
BOE hearing and decision by July 25
The County BOE reviews all protests and must issue decisions by July 25. Fairmark presents your evidence — comparable sales, market analysis, or independent appraisals — to support a reduction.
- 4
Escalate to TERC if needed
If the BOE decision is adverse, you can appeal to the Tax Equalization and Review Commission (TERC) and then to the Nebraska Court of Appeals. Most disputes resolve at the BOE level. A reduced assessment carries forward, compounding savings every year.
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