Guide to Protesting Your Property Valuation

Written by, 
James D. Schulz, CPA, CVA, MT
Partner | HBE LLP

June 20, 2023 — As home prices continue to rise, many Nebraska homeowners may have seen an increase in their 2023 property valuations. However, if you do not agree with your home’s assessment, you can take action by protesting your property valuation until June 30th. We have created a guide below to aid you in understanding the process and taking the necessary next steps. Please note that you must file a separate form for each parcel protested.


Step 1: Obtain and Complete the Protest Form

The protest form can be found online in the list below or by contacting your local county assessor’s office. It’s essential to fill out the form accurately and completely. Include a legal description of the property, reason(s) for protesting, the requested valuation amount, and a signature and date.

Lancaster County:
Douglas County:
Seward County:
Sarpy County:—Property-Valuation-Protest


Step 2: Provide Supporting Documentation

Provide documentation that reflects the market value of your property. Be sure to include your first/last name, parcel ID, and protest number (if known) on all supporting documentation. This documentation can include the following:

  • Full copy of a recent appraisal (within 12 months)
  • Evidence of recent “arms-length” sale
  • Sales of similar properties in the same area
  • Photos of the property’s physical condition
  • Income, vacancy, and expense data (for commercial or investment property)
  • Discounted cash flow data (for development land)
  • FSA maps or other data showing different land uses or soil types (farmland only)
  • Any other evidence or data that reflects the market value of the property
Step 3: Submit or Mail the Protest Form

To submit the forms online, please utilize the links in Step 1. If you choose to file by mail, send the protest form and all supporting documentation to the appropriate address listed below.

Lancaster County: Lancaster County Clerk, 555 S 10th St, Lincoln, NE 6850
Douglas County: Douglas County Clerk/Register of Deeds, 1819 Farnam St, Omaha, NE 6818
Seward County: Seward County Clerk, P.O. Box 190, Seward, NE 68434
Sarpy County: Sarpy County Assessor/Register of Deeds, 1210 Golden Gate Dr, Papillion, NE 68046

If the protest is successful, you will receive a new property valuation from the county assessor’s office. If the protest is denied, you can appeal the decision to the Nebraska Tax Equalization and Review Commission. Please do not hesitate to reach out to your trusted HBE advisor with any questions or concerns.