State guides / NE
Nebraska property tax appeals
Served
- Nothing upfront
- Nothing if no reduction
- Online, no call
- Deadline
- In Nebraska the protest is filed with the county clerk on or before 30 June, which is Wednesday 30 June 2027, and a separate form goes in for each parcel. (Neb. Rev. Stat. 77-1502(1))
- First level
- County board of equalization (Neb. Rev. Stat. 77-1502)
- Next levels
- Tax Equalization and Review Commission, TERC (Neb. Rev. Stat. 77-5013); Court of Appeals. We file the first-level appeal; later levels need an attorney.
General information, not legal or tax advice. The notice and local rules control.