Thursday, November 20, 2014

Paying More Than Your Fair Share Of Property Taxes? Protest!

Without a doubt, property taxes are the most despised tax in Nebraska -- even though most who aren't on the farm pay more in state income taxes or even sales tax, depending on the year's purchases.  However, unlike the income tax, you're not completely helpless when it comes to property taxes.

In fact, you can dispute your property tax valuations if you feel they have been raised unjustly.  

Here in Saline County, property valuation protests can be filed with the Saline County Clerk on Form 422, along with a protest letter.  The Form 422, when completed, must be filed with the County board of Equalization at the office of the County Clerk in order for it to be accepted.  Also, a protest letter must be provided to the clerk's office.

For real property, protests must be filed on or before June 30. The requested valuation of the property must be stated along with the basis for the request.  Failure to state the reasons for the requested valuation will mean your protest gets dismissed.  Also, the legal description of the property and the value of the land and buildings must be included.

For personal property, protests must be filed on or before May 1. The taxpayer may provide a copy of the most recent federal depreciation worksheet or any other supporting documents as evidence of the requested change in value.  If additional space is needed, attach additional sheets to each copy of the Form 422.

The form 422 may also be used when the county assessor notifies a taxpayer of an additional assessment, the failure to file a personal property return, or the imposition of a penalty. The taxpayer has thirty days from the date the notification was mailed to protest the action of the assessor.

The person protesting the assessed valuation will be notified by the county clerk of the place and time for the hearing on the protest. At this hearing, evidence may be submitted and witnesses may be presented. Within seven days after the final decision, the clerk shall notify the protester of the action taken by the board.

If you don't like the answer you get from county officials, protesters can appeal to the state's Tax Equalization and Review Commission within 30 days after adjournment of the county board of equalization. 


  1. Yes, you are correct, it is tax time. However it is too late to appeal the valuations for 2014. So, the tax statements that will be sent out in the next few weeks or so are set. The time to actually file property valuation protests are between June 1 and June 30 of each year. You also are only allowed to appeal the current year's valuations, NOT the taxes.

    1. Glad someone finally understands that you appeal VALUATIONS not TAXES. And also, the time for filing an appeal and that you can only appeal the current year's valuations. Valuations are set long before tax rates are. All taxing entities turn in budgets to the county commissioners which is then divided into the valuations AFTER protest time to determine tax rates. These rates are then applied to the valuations which results in your tax amount.

  2. Dear Anonymous:

    We fully understand both of your points and we appreciate your clarification on the dates for valuation protests.

    Thank you for reading the Times.

    -Dorchester Times Staff


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