Property Tax Protest Deadlines in Nebraska: Key Dates for 2026

Every Deadline You Need to Know for Protesting Property Taxes in Nebraska in 2026

Property tax protests in Nebraska follow a strict annual timeline. Miss a single deadline and you lose your right to challenge your assessment for the entire year. This guide covers every key date for the 2026 protest cycle in Douglas County and statewide, from the moment your assessment notice arrives to the final tax payment deadline.

Bookmark this page. The dates below are based on Nebraska state statutes and Douglas County Board of Equalization procedures. Where a deadline falls on a weekend or holiday, the effective deadline is typically the next business day -- but do not rely on that assumption. File early.

2026 Property Tax Protest Timeline

March - April: Assessment Notices Are Mailed

The Douglas County Assessor mails property assessment notices to all property owners in mid-to-late March. This notice shows your property's assessed value for the current tax year. In Nebraska, residential property is assessed at 100% of its estimated market value.

What to do when you receive your notice:

• Compare the new assessed value to last year's. If there is a significant increase, that is your first signal to investigate further.
• Look up your property on the Douglas County Assessor's website to review the detailed record. Check square footage, bedroom and bathroom counts, lot size, year built, and any noted improvements. Errors in these fields are surprisingly common and directly inflate your assessed value.
• Do not wait. The protest window does not open until June, but the research and evidence-gathering process takes time. Starting in March or April gives you a full two months to prepare.

April 1: The Assessment Date

April 1 is the statutory "assessment date" (also called the lien date) in Nebraska. Your property's value is determined as of this date. Any changes to the property after April 1 -- renovations, damage, demolitions -- are generally not reflected in the current year's assessment.

This is important for your evidence strategy. The comparable sales you use should reflect market conditions around this date. Sales from the 12 months leading up to April 1 are the most relevant and persuasive.

April - May: Gather Your Evidence

The weeks between receiving your assessment notice and the June filing deadline are your preparation window. Use this time to build a strong evidence package. The three categories of evidence that the BOE considers are:

1. Comparable sales: Recent sales of similar homes in your area that sold for less than your assessed value.
2. Property condition documentation: Photos, contractor estimates, and inspection reports showing deficiencies not reflected in the assessment.
3. Assessment data corrections:Proof that the assessor's records contain errors about your property.

For detailed guidance on each evidence type, read our comprehensive guide on what evidence you need for a property tax protest.

This is also a good time to understand the legal framework. Nebraska allows protests on the basis of overvaluation, data errors, or unequal appraisal under NE Rev. Stat. 77-1502. Knowing which grounds apply to your situation will shape how you build your case.

June 1 - June 30: The Protest Filing Window

This is the most critical period in the entire timeline. In Douglas County, property tax protests must be filed with the County Clerk between June 1 and June 30. This is a hard deadline established by Nebraska statute -- there is no grace period, no extension, and no late filing.

How to File

• The form: You must file Nebraska Form 422, the official property assessment protest form. The form requires your property details, the reason for your protest, and the value you believe is correct.
• Online: File through the BOE's website at boe.douglascounty-ne.gov. This is the fastest and most reliable method.
• By mail: Send your completed Form 422 to the Douglas County Clerk. Mail early -- it must be received by June 30, not just postmarked by that date.
• In person: Deliver to the Douglas County Civic Center.
• Contact: For questions about filing, call the Board of Equalization at 402-444-6510.

Protest Grounds

Nebraska law provides three grounds for protesting your property assessment:

1. Overvaluation: Your assessed value exceeds the actual market value of your property.
2. Unequal appraisal: Your property is assessed at a higher percentage of market value than comparable properties, as defined under NE Rev. Stat. 77-1502.
3. Data errors:The assessor's records contain incorrect information about your property.

You can select more than one ground on Form 422. Most successful protests cite overvaluation, but unequal appraisal can be a powerful alternative or supplement.

Filing Tips

File by June 15 at the latest. Do not wait until June 30. Filing early ensures your protest is received and gives you time to correct any issues if the form is incomplete. The online system can experience heavy traffic near the deadline, and mail delays happen.

• Keep a copy of everything you submit. If filing by mail, use certified mail with a return receipt to prove receipt date.
• You do not need to submit evidence with the form. The form is just the filing. You present your evidence at the hearing itself. However, having your evidence ready before you file ensures you know what value to request on the form.

July - August: BOE Hearings

After the filing window closes on June 30, the Douglas County Board of Equalization schedules hearings for all protests received. Hearings typically take place in July and August. You will receive a notice with your specific hearing date, time, and location.

What to expect at the hearing:

• Hearings are relatively informal. You are not in a courtroom. The BOE panel typically consists of three members.
• You will have approximately 10-15 minutesto present your case. A county representative may respond with the assessor's position.
• Bring three copies of your evidence package -- for yourself, the BOE panel, and the county representative.
• The BOE will issue its decision by mail, typically within a few weeks of the hearing.

Based on 2025 Douglas County data, 47% of all protests and 44% of residential protests resulted in a reduction. Those are strong odds for homeowners who come prepared. For a full walkthrough of the hearing process, see our complete 2026 protest guide.

Can You Skip the Hearing?

Yes. If you submit a thorough written protest with strong evidence, the Board can make a decision based on your submitted materials without requiring your attendance. However, attending gives you the opportunity to answer questions and address counterarguments from the county representative. In general, showing up improves your odds.

August - September: BOE Decisions Are Mailed

The Board mails its decisions after hearings conclude. You will receive a written notice showing whether your protest was:

• Granted in full: Your assessed value is reduced to the amount you requested.
• Granted in part: The Board agrees your assessment is too high but sets a value between your request and the original assessment.
• Denied: The Board upholds the original assessed value.

Both "granted in full" and "granted in part" count as successful outcomes -- any reduction lowers your tax bill going forward.

September 10: TERC Appeal Deadline

If the Board of Equalization denies your protest or grants a reduction smaller than you believe is warranted, you have the right to appeal to the Tax Equalization and Review Commission (TERC). TERC is a state-level body that conducts more formal evidentiary hearings on property tax assessment disputes.

The TERC appeal deadline is September 10following the BOE's decision. This deadline is set by statute and is not negotiable.

Key considerations for TERC appeals:

• TERC hearings are more formal than BOE hearings. Many homeowners choose to work with a tax attorney or professional representative at this stage.
• TERC conducts a de novoreview, meaning it considers the case from scratch rather than simply reviewing the BOE's decision.
• You may present new evidence at TERC that you did not present at the BOE hearing.
• TERC hearings are typically scheduled several months after the appeal is filed, so resolution may extend into the following year.

December 31: First-Half Tax Payment Due

Regardless of whether your protest is still pending (especially if a TERC appeal is in progress), property tax payments remain due on their normal schedule. The first-half payment is due December 31, 2026.

If your protest results in a reduced assessed value after you have already paid, the county will adjust future bills or issue a refund for the overpayment. Do not skip your tax payment while awaiting a protest decision -- unpaid taxes accrue interest and can result in a tax lien on your property.

The second-half payment is due April 1, 2027.

What Happens If You Miss the June 30 Deadline?

If you miss the June 30 filing deadline, you cannot protest your assessment for the 2026 tax year. There is no appeal process for a missed deadline, no hardship exception, and no late filing option. The Board of Equalization has no authority to grant extensions. You would need to wait until the following year's protest window (June 1-30, 2027) to challenge your assessment.

This is why filing early matters. A protest filed on June 5 is identical in every way to one filed on June 30 -- except that the early filer has eliminated the risk of missing the deadline due to mail delays, unexpected travel, illness, or simply forgetting.

Statewide vs. Douglas County Deadlines

The June 1-30 protest filing window and September 10 TERC deadline apply statewide across all Nebraska counties. However, individual counties may have different procedures for filing (online vs. in-person only), different hearing schedules, and different contact points. If you own property in multiple Nebraska counties, you must file a separate protest in each county where you wish to challenge an assessment.

Practical Summary

• March-April: Assessment notices arrive. Review yours immediately at assessor.douglascounty-ne.gov.
• April 1: Assessment date. Comparable sales around this date are the most relevant evidence.
• April-May: Gather comparable sales, condition documentation, and data corrections.
• June 1-30: File Nebraska Form 422 with the county clerk. This is the hard deadline. File by June 15.
• July-August: Attend your BOE hearing with an organized evidence package.
• September 10: Deadline to appeal a BOE decision to TERC.
• December 31: First-half property tax payment due.
• April 1, 2027: Second-half property tax payment due.
• Contact the Douglas County BOE at 402-444-6510 or visit boe.douglascounty-ne.gov for filing assistance.
• Big Red Value tracks every deadline for you and ensures your protest is filed correctly and on time.