Property Valuation Protests

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Property Valuation Protests are filed with the Office of the Washington County Clerk.  The State of Nebraska provides Form 422 for this purpose.

Who may file?

Any interested party may protest the assessed valuation of any real or personal property.

When and where do I file?

When completed, Form 422 must be filed at the office of the County Clerk for the County Board of Equalization.

• 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 shall be grounds for dismissal of the protest.  The legal description of the property and the value of the land and buildings must be included.
• 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 Form 422.
• Additional assessments, failure to file return, penalty
  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.

What is the hearing procedure?

The person protesting the assessed valuation of property will be notified by the County Clerk of the place and time for the hearing on the protest.  A person protesting valuation of real property may request a review of the property by the Assessor’s Office.  A meeting with a referee, who is a registered appraiser, may be scheduled prior to the Board of Equalization hearing.  At the meeting, evidence may be submitted and witnesses may be present to substantiate requests for changes in valuation.  The referee will make a recommendation on the valuation to the Board of Equalization based on evidence presented and Assessors Office review.  Within seven days after the final decision of the Board of Equalization, the County Clerk shall notify the protestor of the action taken by the Board.

How can I appeal the decision of the Board of Equalization?

Appeals may be filed with the Tax Equalization and Review Commission within 30 days after the adjournment of the County Board of Equalization.  For protest acted upon during the Board’s June 1 to July 25 equalization session, adjournment is deemed to be July 25th.  Forms for appeal are available at the County Clerk’s office.

Additional instructions to assist you in filing your property valuation protest:

Prior to filing this protest, we ask that you discuss the valuation with the office staff of the County Assessor’s Office. This could very possibly eliminate the need for protest. If, after consultation with the Assessor’s office, you still wish to file a protest, please read the instructions on the back of Form 422 and the suggestions listed below:

1. Protests must be limited to valuation only; this is not a protest of taxes.
2. Reasons for change in value and the amount of the requested change must be explained on the form. You may attach additional pages if necessary.

Examples of information you may use to support your protest:

For Agricultural Land: Ag. Land is valued using soil maps and determining land use (i.e. dry, irrigated, grassland, etc.) You will want to attach a current FSA map of your certified acres to your protest. The State mandates Ag land to be at 75% of market.

For All Other Properties: You may bring comparable sales or a current market appraisal with you to your hearing, or any other information you deem pertinent to support the value you are requesting. The State mandates rural and residential homes, buildings, commercial/ industrial and recreational properties and mobile homes to be at 100% of market.