Property tax protest · Lancaster County, NE
Protest your property taxes in Lancaster County, NE.
Lancaster County homeowners protest through Nebraska’s system: the county assessor sets the value and the County Board of Equalization (then TERC) hears the case. Boards act on evidence of market value as of the assessment date, and a licensed, USPAP-compliant appraisal is that evidence.
$5, credited toward your appraisal.
Lancaster County, NE
Home to Lincoln
- Filing deadline
- June 30
- Regular date; confirm it on your notice
- Valuation date
- January 1
- Values your home
- County assessor
- Hears your case
- County Board of Equalization (then TERC)
- Desktop appraisal
- $225
- $5 check credited
- Timing
- Confirmed with your order
Deadline
June 1 through June 30, statewide — valuation protests (Form 422) are filed with the County Board of Equalization during that window. Your assessment notice states the exact date.
Confirm your filing window and recipient requirements before ordering. Service availability and delivery depend on the property, evidence and appraiser. You remain responsible for filing on time.
How it works
How to protest your property taxes in Lancaster County.
- Step 1
Check your savings
Enter your address and pay $5. We check your Lancaster County assessment against recent nearby sales.
- Step 2
Order the appraisal
A desktop appraisal valued as of your assessment date, with the $5 credited. Complex homes get one exact quote.
- Step 3
Show us your home
Walk through on your phone so the appraiser sees its condition. A desktop appraisal needs no visit.
- Step 4
File your protest
A state-licensed NE appraiser signs it, with a cover letter and filing steps. You file by your deadline, and the County Board of Equalization (then TERC) hears your case.
The evidence
Boards act on value, not frustration.
However Nebraska labels the process, the case underneath is the same: show what your home was actually worth on the assessment date. A licensed, USPAP-compliant appraisal, with comparable sales, documented adjustments and a signed opinion of value, is that showing.
What the appraisal gives you
- Valued as of your assessment date, not today
- Comparable sales with adjustments and citations
- Signed by a state-licensed NE appraiser
- A phone walkthrough; a desktop appraisal needs no visit
- Starting search in Lancaster County: 3+ comparable sales within ~1 mi, sold within 12 months
Search settings are starting points for the appraiser, not universal filing requirements. The appraiser selects appropriate evidence for the assignment.
Confirm before you file
- The assessment date (January 1) and tax year on your notice
- The recipient: Lancaster County Assessor
- The electronic filing format and required official forms
- Appraiser availability and delivery timing, before you order
The process
How Nebraska handles protests.
Nebraska county assessors set values as of January 1 and must have change notices out by June 1. The protest itself is refreshingly uniform: file Form 422 with your County Board of Equalization between June 1 and June 30, state your requested value and why, and the board — often through referees in the larger counties — hears the case over the summer. If the decision misses the market, the next step is the Tax Equalization and Review Commission (TERC), a state body that re-hears valuation disputes. Nebraska law calls for assessment at actual value, so the protest stands or falls on sales evidence — a licensed appraisal pinned to January 1 is the strongest form of it.
Worth knowing in Nebraska
Douglas and Lancaster counties process thousands of protests through short, evidence-first referee hearings, where a documented appraisal does more than a stack of listing printouts. Miss June 30 and the year is generally closed.
FAQ
Lancaster County questions
When is the Lancaster County protest deadline?
The regular filing reference is June 30. Confirm the current year, assessment type and any notice-based exceptions with the reviewing authority before relying on this date.
How do protests work in Lancaster County?
Nebraska county assessors set values as of January 1 and must have change notices out by June 1. The protest itself is refreshingly uniform: file Form 422 with your County Board of Equalization between June 1 and June 30, state your requested value and why, and the board — often through referees in the larger counties — hears the case over the summer. If the decision misses the market, the next step is the Tax Equalization and Review Commission (TERC), a state body that re-hears valuation disputes. Nebraska law calls for assessment at actual value, so the protest stands or falls on sales evidence — a licensed appraisal pinned to January 1 is the strongest form of it.
What evidence should I bring?
Comparable sales as of the assessment date, adjusted for the differences between those homes and yours — potential supporting evidence. Check the reviewing authority’s rules for admissibility, valuation date, forms and filing. An appraisal does not guarantee a reduction.
Nearby in Nebraska

See if a protest is worth it.
$5, credited toward your appraisal.