Nebraska property owners are reminded by the Department of Revenue, Property Assessment Division, that all real property valuation protests for the 2026 assessed value must be filed on or before Tuesday, June 30, 2026. This deadline is crucial for those who wish to dispute their property's valuation.
County assessors were mandated to send notices of valuation changes by June 1, 2026, if there was an increase or decrease from the 2025 assessed value. However, property owners can still file a protest with their county board of equalization if they disagree with the assessed value, regardless of whether they received a notice.
Protests can be submitted in person, by mail, or via email to the county clerk where the property is located. Filers must use either Property Valuation Protest Form 422 or Form 422A. Email protests are considered timely if sent before midnight on the due date, while mailed protests are based on the postmark date. Taxpayers using mail should ensure their protest is physically postmarked by the deadline.
For additional details on filing a protest, property owners should contact their local county clerk or refer to the Real Property Valuation Protest Information Guide.