LINCOLN, Neb. — The Nebraska Department of Revenue is reminding property owners that Tuesday, June 30, is the deadline to file protests challenging their 2026 property valuations.
Under Nebraska law, county assessors were required to mail notices of valuation change by June 1 to property owners whose real property assessments increased or decreased from 2025 values.
Property owners who believe their assessed value is incorrect may file a protest with their county board of equalization, regardless of whether they received a notice of valuation change.
Protests can be submitted in person, by mail or by email through the county clerk's office in the county where the property is located.
The Nebraska Department of Revenue said all real property valuation protests must be filed using either Form 422 or Form 422A. Form 422 allows taxpayers to separately state values for land, buildings and total property value, while Form 422A allows taxpayers to state a total property value.
For emailed protests, submissions must be sent before midnight on June 30 to be considered timely. Mailed protests are considered filed based on the postmark date. Taxpayers using the U.S. Postal Service are encouraged to visit a local post office and request a postmark to ensure the mailing date is properly documented.
Property owners who experienced a change in valuation but did not receive a notice should contact their county assessor's office for additional information.
Questions about the protest process should be directed to the county clerk's office where the property is located. County assessor and county contact information is available through the Nebraska Department of Revenue.
Additional guidance is available in the state's Real Property Valuation Protest Information Guide.