Nebraska Form 422: Step-by-Step Filing Instructions for Property Tax Protests

Nebraska Form 422 is the official document you must file to protest your property tax assessment with any county Board of Equalization in Nebraska. Whether you file online, by mail, or in person, the information you provide on this form is what initiates your protest and determines how your hearing is scheduled. This guide walks through every section of the form so you can complete it accurately and avoid the common mistakes that delay or weaken protests.

Where to Get Form 422

You can obtain Nebraska Form 422 from several sources:

• Online: Download it from the Douglas County Board of Equalization website. If you file online through the BOE portal, the form fields are built into the submission process.
• County Clerk’s Office: Pick up a printed copy at the Douglas County Civic Center.
• Nebraska Department of Revenue:The form is also available on the state’s website as a fillable PDF.

For Douglas County, the form must be submitted by June 30. If mailing, the form must be received— not postmarked — by that date. File early to avoid last-minute issues.

Form 422 Section-by-Section Overview

The form is divided into several sections. The table below summarizes what each section covers and what information you need to provide:

Field-by-Field Instructions

Property Identification

Start by entering your property address and parcel identification number. Your parcel ID (sometimes called a “property ID” or “account number”) appears on your assessment notice and can be looked up at the Douglas County Assessor’s website. The legal description field should match your assessment notice verbatim — do not paraphrase or abbreviate lot and block descriptions.

Common mistake: Transposing digits in the parcel ID. Double-check this number against your notice. A mismatched parcel ID can result in your protest being associated with a different property or rejected outright.

Owner Information

Enter the name of the property owner as it appears on county records. If you are filing on behalf of someone else (for example, as an attorney, tax agent, or family member), you must include a signed authorization letter or power of attorney. Without this documentation, the BOE may refuse to hear the protest.

Provide a reliable phone number and email address. The BOE uses these to schedule your hearing and send correspondence. If your contact information changes after filing, notify the BOE office at 402-444-6510.

Reason for Protest

This is one of the most important sections of the form. You must indicate why you believe the assessment is incorrect. Nebraska law provides two grounds:

1. Overvaluation:The assessed value exceeds the property’s actual fair market value. You support this with comparable sales, an independent appraisal, or documentation of condition issues that reduce value.
2. Unequal appraisal (equalization): Your property is assessed at a higher relative value than comparable properties. This is governed by NE Rev. Stat. 77-1502. You support this with assessment data from similar properties showing lower per-unit values.

Best practice: Check both boxes. This preserves both arguments for your hearing and gives you maximum flexibility. Even if your primary case is overvaluation, having the equalization option available provides a valuable fallback.

Requested Value

Enter the total assessed value you believe is correct for your property. This number must be grounded in your evidence. If your three best comparable sales suggest a value of $280,000, $275,000, and $290,000, you might request a value around $280,000 — supported by the average or median of your comps.

Common mistake:Leaving this field blank or entering an unrealistically low number. The BOE expects a specific, defensible figure. An empty or frivolous value undermines your credibility. Conversely, do not request a value higher than your current assessment — that defeats the purpose.

Big Red Value calculates a data-backed requested value for you based on the strongest comparable properties in your area.

Supporting Evidence

The form includes space to describe the evidence you are attaching. Be specific. Instead of writing “see attached,” list each item individually:

• “Three comparable sales within 0.5 miles, sold within the last 12 months, supporting a value of $280,000”
• “Photos documenting foundation crack and aging roof (20+ years)”
• “Assessment comparison showing five comparable homes assessed at $78–$84 per square foot vs. subject property at $96 per square foot”

For detailed guidance on what evidence to gather and how to present it, see our article on evidence needed for a property tax protest.

Signature and Date

Sign and date the form. An unsigned Form 422 is invalid and will be rejected. If filing online, the portal accepts an electronic signature. If mailing a paper form, use an original signature in ink — photocopied or stamped signatures are not accepted.

How to Attach Evidence

When filing online, you will upload documents as PDF or image files through the BOE portal. When filing by mail or in person, attach printed copies to your Form 422. In either case:

• Label each document clearly (e.g., “Comparable Sale #1 — 123 Elm Street”).
• Include a one-page summary sheet that lists all comparables with key data points: address, sale price, sale date, square footage, and assessed value.
• Organize evidence in the same order you listed it in the Supporting Evidence section of the form.
• Keep copies of everything you submit. The BOE does not return documents.

Where and How to Submit

You have three submission options for Douglas County:

1. Online at boe.douglascounty-ne.gov — recommended for fastest confirmation
2. By mailto the Douglas County Clerk’s Office — must be received by June 30
3. In person at the Douglas County Civic Center

For a complete walkthrough of the filing process, including what happens after you submit, see our complete 2026 protest guide.

Common Mistakes to Avoid

• Wrong parcel ID: Transposed digits cause your protest to be filed against the wrong property.
• Missing signature: An unsigned form is automatically rejected.
• No requested value: Leaving the requested value blank signals to the BOE that you have not done your research.
• Filing after the deadline: The BOE will not accept Form 422 after June 30 for any reason.
• Vague evidence descriptions:“See attached” tells the board nothing. Describe each piece of evidence specifically.
• Not checking both protest grounds: There is no downside to checking both overvaluation and unequal appraisal. Not checking equalization forfeits that argument entirely.

For more filing pitfalls, see our guide on top mistakes homeowners make when protesting property taxes.

After You File

Once your Form 422 is received, the BOE will schedule a hearing, typically in July or August. You will receive a hearing notice by mail or email with the date, time, and location. Prepare to present the same evidence you attached to your form, and be ready to answer questions from the board.

If the BOE denies your protest, you can appeal to the Tax Equalization and Review Commission (TERC) by September 10. Learn more in our 2026 deadlines guide.

Key Takeaways

Form 422 is your ticket to a lower property tax bill. Fill it out completely, check both protest grounds, attach strong evidence, and submit before June 30.

• Get Form 422 from boe.douglascounty-ne.gov or the County Clerk’s Office.
• Copy your parcel ID and legal description exactly from your assessment notice.
• Check both “overvaluation” and “unequal appraisal” to preserve both arguments.
• Enter a specific, evidence-backed requested value — never leave it blank.
• Sign the form. Unsigned forms are rejected.
• Big Red Value can generate your evidence package and calculate a defensible requested value in minutes.