What Evidence Do You Need for a Property Tax Protest?

Building Your Case: The Evidence That Wins Property Tax Protests

Filing a property tax protest is straightforward -- you submit Nebraska Form 422 to the Douglas County Board of Equalization during the June 1-30 filing window. But the form itself is just the entry ticket. What determines whether your protest succeeds or fails is the evidence you bring to your hearing.

In 2025, 44% of residential protests in Douglas County resulted in a reduction, with a median reduction of $30,600. The homeowners who succeeded were overwhelmingly the ones who came prepared with organized, relevant evidence. This guide covers exactly what you need.

The Three Categories of Protest Evidence

Property tax protest evidence generally falls into three categories. The strongest protests typically combine evidence from more than one category.

1. Comparable Sales Data

Comparable sales ("comps") are the single most important type of evidence in a property tax protest. The principle is simple: if similar homes in your area are selling for less than your assessed value, your assessment is too high.

The Board of Equalization is looking for evidence that your assessed value exceeds the actual market value of your property. Recent sales of comparable homes are the most direct proof of market value. For a deeper dive into how appraisers select and adjust comparables, see our guide on comparable sales analysis.

What Makes a "Good" Comparable?

Not all comparables are created equal. The BOE weighs comps based on how closely they match your property. The ideal comparable sale is:

• Recent: Sales within the last 6-12 months carry the most weight. Sales older than 18 months are generally considered too dated unless market conditions have been stable.
• Nearby: Same neighborhood or subdivision is ideal. Same zip code is acceptable. Same school district is the outer limit for most residential properties.
• Similar in size and style:Within 10-15% of your home's square footage, same number of stories, similar construction type (e.g., ranch, two-story, split-level).
• Similar in age and condition: Built within 10-15 years of your home, with a comparable level of updates and maintenance.
• Similar lot size: Especially important in areas with varied lot sizes. A comp on a half-acre lot is not directly comparable to your quarter-acre property without adjustment.

You should aim for 3-5 strong comparables. Fewer than three may not be convincing; more than five starts to dilute your argument unless all of them clearly support your position. Focus on quality over quantity.

Where to Find Comparable Sales

• Douglas County Assessor's website: assessor.douglascounty-ne.gov provides sales data and property records for every parcel in the county.
• NEREALTORS.com: The Nebraska Association of Realtors publishes market reports with recent sales data.
• Zillow, Redfin, Realtor.com:Online listing platforms show recent sales prices and property details. Use the "recently sold" filter and narrow by neighborhood.
• Your real estate agent: If you have a relationship with a local agent, they can pull detailed MLS data that may not be available on public sites.

Adjusting Comparables

No two properties are identical, so comparables almost always require adjustments. The concept is straightforward: if a comparable sold for $250,000 but has a finished basement and yours does not, you subtract the estimated value of that finished basement from the comp's sale price. Common adjustments include:

• Square footage differences (typically $50-$100 per square foot)
• Garage stalls (one additional stall may add $10,000-$15,000)
• Finished basement vs. unfinished
• Age of major systems (roof, HVAC, windows)
• Lot size differences
• Number of bathrooms

Presenting adjusted comparable values -- rather than raw sale prices -- shows the BOE that you understand the appraisal process and have done rigorous analysis.

2. Property Condition Documentation

The Douglas County Assessor uses a mass appraisal model that assigns values based on broad property characteristics -- square footage, year built, number of bedrooms, and so on. What this model often misses are condition-specific issuesthat reduce your property's actual market value.

If your home has physical deficiencies not captured in the assessor's records, documenting those deficiencies is powerful evidence. The BOE understands that a home with a failing roof or a cracked foundation is not worth the same as an identical home in good condition.

Types of Condition Evidence

• Photographs: Take clear, dated photographs of any deficiencies. This includes roof damage, water intrusion, foundation cracks, outdated electrical or plumbing systems, mold, pest damage, and general deferred maintenance. Print color photos and organize them with brief descriptions.
• Repair estimates:Written estimates from licensed contractors are highly persuasive. A roofer's estimate for $15,000 to replace an aging roof, or a foundation contractor's estimate for $8,000 in crack repair, directly quantifies the impact on your property's value.
• Inspection reports:A recent home inspection report from a licensed inspector provides an objective, professional assessment of your property's condition. If you had an inspection done when you purchased the home, that report may still be relevant -- especially if it identified issues that have not been addressed.
• Insurance claims: Documentation of past insurance claims for hail damage, flooding, fire, or other events can establish that your property has sustained damage affecting its value.
• Environmental reports: Radon test results, lead paint assessments, or asbestos reports can document conditions that reduce market value.

3. Assessment Data Errors

This is the category most homeowners overlook -- and it can be the easiest to prove. The Douglas County Assessor maintains records on every property in the county, and those records sometimes contain errors. If your property's record contains incorrect data, your assessed value is based on a property that does not actually exist.

Common assessment errors include:

• Incorrect square footage:The assessor's recorded living area may be larger than your actual finished square footage. This is one of the most frequent errors and directly inflates your assessed value.
• Wrong bedroom or bathroom count:An extra bedroom or bathroom in the county's records adds value that does not exist.
• Incorrect lot size: If the assessor has your lot at 10,000 square feet when it is actually 8,500, your land value is overstated.
• Phantom improvements: The records may show a finished basement, attached garage, or deck that does not exist or was removed.
• Wrong year built or construction class: If the assessor has your home categorized in a higher construction class than warranted, or lists an incorrect year built, it affects the calculated value.
• Missing negative features: The records may not reflect factors like proximity to a busy road, commercial property, railroad tracks, or power lines.

To check your property's assessment data, visit assessor.douglascounty-ne.gov and look up your parcel. Compare every field against what you know to be true about your property. If you find discrepancies, print both the assessor's record and your own documentation showing the correct information.

How the BOE Weighs Different Evidence Types

Understanding how the Board of Equalization evaluates evidence helps you prioritize your preparation:

1. Comparable sales carry the most weight.The BOE operates within the framework of Nebraska's property tax statutes, which define assessed value in relation to market value. Comparable sales are the most direct measure of market value.
2. Data errors are the easiest to win.If you can show that the assessor's records contain factual errors (wrong square footage, for example), the BOE will almost always correct them. These are objective, verifiable mistakes.
3. Condition evidence supports your comparable sales argument. Photos and repair estimates explain why your property is worth less than similar homes that have sold -- your home has a 25-year-old roof while the comps had new roofs, for example.
4. Unequal appraisal is a separate legal basis. Under NE Rev. Stat. 77-1502, you can argue that your property is assessed at a higher percentage of market value than comparable properties. This is a distinct approach from arguing that your assessed value exceeds market value, and it requires different evidence (comparing assessment-to-sale ratios across similar properties).

Organizing Your Evidence Package

Presentation matters. BOE members review dozens of protests per hearing session. A well-organized evidence package signals that you are serious and makes it easy for the board to follow your argument.

• Create a cover sheet: Include your name, property address, parcel number, current assessed value, and the value you believe is correct.
• Organize by section: Comparable sales first, then condition documentation, then any data corrections. Use dividers or clear headings.
• Bring multiple copies: Prepare at least three copies of your evidence package -- one for yourself, one for the BOE panel, and one for the county representative.
• Prepare a brief summary statement:A one-page summary that states your case in plain language: "My home is assessed at $285,000. Based on comparable sales and the condition issues documented below, I believe the fair market value is $254,000."
• Practice your presentation: You will typically have 10-15 minutes to present your case. Know your key points and be able to walk through your evidence clearly and concisely.

Evidence to Avoid

Certain types of evidence are not persuasive to the BOE and can weaken your case:

• Opinions without data:"I just feel like my house is not worth that much" is not evidence. The BOE needs objective support.
• Automated online valuations: Zillow Zestimates and similar algorithmic estimates are not considered reliable evidence by the BOE. They want actual sales data, not algorithmic projections.
• Irrelevant comparables: A sale from two miles away in a different school district and a completely different price range will be dismissed. Bad comps are worse than no comps because they undermine your credibility.
• Arguments about tax rates or government spending: The BOE only determines assessed value. They have no authority over tax rates, levy amounts, or how tax revenue is spent. Arguing about these topics wastes your limited hearing time.
• Emotional appeals without supporting data: The board members are sympathetic to financial hardship, but they are bound by statute to base decisions on evidence of market value, not personal circumstances.

Practical Summary

• The three types of protest evidence are comparable sales, property condition documentation, and assessment data errors. The strongest protests combine multiple types.
• Good comparables are recent (6-12 months), nearby (same neighborhood), and similar in size, age, and condition. Aim for 3-5 strong comps and present them with adjustments for differences.
• Condition evidence includes photos, contractor estimates, and inspection reportsdocumenting deficiencies not captured in the assessor's records.
• Check your property's assessment data at assessor.douglascounty-ne.gov for errors in square footage, bedroom count, lot size, and other fields.
• Bring three copies of an organized evidence package to your hearing: cover sheet, comparables, condition evidence, and data corrections.
• The protest filing window is June 1 through June 30. Contact the BOE at 402-444-6510 or visit boe.douglascounty-ne.gov.
• Big Red Value handles evidence gathering, comparable analysis, and protest packet assembly so you can focus on presenting your case.