Nebraska’s property tax cycle is unforgiving on dates. There is no extension process for owners who miss a deadline. The post-filing timeline is also tighter than most people realize: from filing to a final TERC decision can be ten weeks. This post lists every date that matters for the 2026 cycle.
June 1 — Protest window opens
The Douglas County Board of Equalization begins accepting written protests on June 1. You can file before this date in a strict sense, but the County Clerk will hold the filing until June 1; do not assume an early file gives you a queue advantage.
June 30 — Protest deadline
This is the hard deadline. Protests must be filed, postmarked, or e-filed by 11:59 p.m. Central on June 30. Filings on July 1 are not heard, regardless of cause. If June 30 falls on a weekend or holiday, the county will sometimes accept the next business day; do not rely on it. File by the 28th to give yourself a clerical buffer.
July through August — BOE reviews and hearings
The Board of Equalization meets through July and into August to consider protests. Most residential filings are first reviewed by a hearing officer on the written record. If the officer recommends an adjustment, you may not need to appear. If not, you’ll receive notice of a scheduled hearing — often by phone — at least seven days in advance.
Late July to early August — Decisions issued
The Board issues final decisions on residential protests in late July and early August. Decisions are mailed to the address on the Form 422. Confirm the mailing address is correct when you file; a missed decision can run out your appeal window.
September 10 — TERC appeal deadline
If you disagree with the BOE’s decision, you have until September 10 to file an appeal with the Tax Equalization and Review Commission. TERC is a state-level body and applies a different evidentiary standard than the BOE. Filing requires a written petition and a filing fee. Most owners stop at the BOE; if you proceed to TERC, plan for several months of process and the possibility of a hearing in Lincoln.
January 2027 — Tax bills reflect new value
Tax statements reflecting the assessed value as adjusted by the protest cycle are mailed in late 2026 and become payable in 2027. If your protest succeeded, the reduction is automatic; you do not need to do anything. If you had already paid the prior bill and the value changed mid-year, the county will issue a refund or credit.
Quick reference
- June 1, 2026 — protest window opens
- June 30, 2026 — protest deadline (hard)
- July – early August 2026 — BOE reviews and hearings
- Early August 2026 — final BOE decisions mailed
- September 10, 2026 — TERC appeal deadline
The countdown banner on our homepage shows the current days remaining to the protest deadline. If you’re inside three weeks and haven’t pulled your assessor record yet, that’s the time to start.