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Property Valuation Protest
Timeline & General Information

DATE EVENT NOTIFICATION - ACTION
On or before June 1 Assessor/Register of Deeds certifies new property values

Notices are ONLY mailed to property owners with a valuation change.

For information regarding your property value, please visit the Assessor/Register of Deeds website or contact them at 402-441-7463.

June 1 - June 30

Protests must be postmarked or filed with the County Clerk's Office no later than June 30.

(Note: Protests received prior to June 1 or postmarked after June 30 cannot be received as timely filed.)

Property Valuation Protests filed with the Lancaster County Clerk

Hours: Monday-Friday; 7:30 a.m. to 4:30 p.m.

Address: 555 So. 10th Street, Room 108, Lincoln, NE 68508-2867

Phone: 402-441-8724

Fax: 402-441-8728

Website: lancaster.ne.gov (keyword "protest")

Your Protest Must Include:
  • Reason(s) for protesting
  • Legal description of property
  • Signature
  • Date

ELECTRONIC FILING: Protests can be filed electronically at lancaster.ne.gov (keyword "protest").

Property owners filing a SINGLE electronic protest will also be able to select their referee hearing date/time. The County Clerk's Office will schedule hearing dates/times for those filing MULTIPLE protests. (Referee hearings may also be waived whereby the protest documents will be reviewed in absentia.)

REGULAR FILING: Protest forms are available at the County Clerk's Office, 555 So. 10th Street, Room 108, Lincoln, NE. You can also obtain a form by calling 402-441-8724 or by visiting lancaster.ne.gov (keyword "protest").

Protests received after June 30 (unless properly postmarked) cannot be received as timely filed.

The County Clerk's Office will schedule referee hearing dates/times for those who do not file electronically and notify the appellant and/or property owner of their hearing date and time.

Should you need to reschedule your referee hearing, please call the County Clerk's Office at 402-441-8724 as soon as possible. Hearings are typically held late-June through mid-July.

Supporting Documentation: Supporting documentation can be submitted via the following methods (be sure to include your first/last name, Parcel ID and Protest #, if known):

1. Email to protest@lancaster.ne.gov (Please include Name, Parcel ID and Protest #, if known, in subject line);
2. Fax to 402-441-8728; or
3. Mail or hand-deliver to the Lancaster County Clerk, 555 So. 10th Street, Room 108, Lincoln, NE 68508. Office hours are Monday-Friday, 7:30 a.m. to 4:30 p.m.

Examples of supporting documents include:

1. Full copy of a recent appraisal (within 12 months);
2. Evidence of recent "arms-length" sale;
3. Sales of similar properties in the same area;
4. Photos of the property's physicial condition;
5. Income, vacancy and expense data (for commercial or investment property);
6. Discounted cash flow data (for development land);
7. FSA maps or other data showing different land uses or soil types (farmland only);
8. Any other evidence or data that reflects the market value of the property.

Be sure to include your first/last name, Parcel ID and Protest # (if known) on ALL SUPPORTING DOCUMENTATION.

All documents will remain part of the official protest record and cannot be returned. Please retain a copy for your records.

IMPORTANT: Property valuation protests and related documents are public records, therefore, please redact any personal information such as social security numbers, birth dates, bank account numbers, etc., prior to submittal.

Late June to mid-July Referee Hearings Conducted

The purpose of a referee hearing is to allow taxpayers an ample opportunity to meet with a qualified individual (referee) to discuss their protest and/or provide additional information relevant to the property's value.

Following the hearing, the referee transmits all related papers, written findings and recommendations to the Board of Equalization.

The Lancaster County Board contracts with individuals who possess the necessary skills, experience, education and competency to perform referee duties.

Appellants, as well as property owner(s) should the names differ, will be notified in writing of their referee hearing date and time.

All referee hearings will be audio recorded.

Protests will be reviewed in absentia for those who waive their attendance at a referee hearing.

If the protest is based on physical characteristics that are inside the property, the referee must be allowed to make an inspection, if requested.

If the property is commercial or investment property, income, vacancy and expense data is recommended.

RESCHEDULING: If you need to reschedule a referee hearing, please call the County Clerk's Office at 402-441-8724 as soon as possible as there are a limited number of hearings dates and times. Hearings will be held beginning in late June through mid-July.

Approx. June 30 - July 25 Referees analyze data and recommend values

Referee recommendations will be reviewed by the Referee Coordinator who will then forward a final report to the Board of Equalization.

The final value recommended to the Board will be that of the Referee Coordinator.

It usually takes several weeks following your referee hearing to receive notice of your recommended value. Some commercial and unusually complex properties may take longer to evaluate.

Written notification of the referee's recommended value will be mailed to those who filed protest forms, as well as to the property owner(s) should the names differ.

To check your value online, log onto lancaster.ne.gov (keyword: "value"). Enter your Protest Number (found in your referee hearing letter) and Parcel ID. You are encouraged to check the website daily as every effort will be made to promptly post recommended values. You can also obtain your value by calling the County Clerk's Office at 402-441-8724, Monday-Friday, 7:30 a.m. to 4:30 p.m.

NOTE: The referee's report and the protest conclusions are not an appraisal but rather a consideration of the data provided during the protest in relation to the Assessor's data and valuation of the protested property and will be utilized by the Board of Equalization.

July 25 - August 5 The deadline to submit additional information to the Board of Equalization is Friday, August 4, 2017. NEW OR ADDITIONAL INFORMATION: If you are not satisfied with the referee's recommended value and you have new or additional information to present, you may do so via:

1. Email to protest@lancaster.ne.gov (Please include Name, Parcel ID and Protest #, if known, in subject line);
2. Fax to 402-441-8728; or
3. Mail or hand-deliver to the Lancaster County Clerk, 555 So. 10th Street, Room 108, Lincoln, NE 68508. Office hours are Monday-Friday, 7:30 a.m. to 4:30 p.m.

In order to provide fair consideration of your protest, additional information should be presented as soon as possible after your referee hearing but no later than Friday, August 4, 2017.

On or before August 10 Lancaster County Board of Equalization determines final values. The Board of Equalization will take final action on or before August 10. Final valuation notices will be mailed to all property owners and appellants, if the names differ, on or before August 18. You may also view your final value on the County Clerk's website at lancaster.ne.gov (keyword: "value").
August 10 - September 10 The decision of the Lancaster County Board of Equalization may be appealed to the State Tax Equalization and Review Commission (TERC) on or before September 10.

Property owners can appeal the Board of Equalization's decision to the Tax Equalization and Review Commission (TERC). TERC is located at the State Office Building, 301 Centennial Mall South, P.O. Box 95108, Lincoln, NE 68509-5108; phone: 402-471-2842. Appeal forms are available at the County Clerk's Office (402)441-8724 or can be downloaded at terc.ne.gov.

There is a $25 fee to file a TERC appeal. You also need to submit a copy of your final value letter from the Lancaster County Board of Equalization. You may obtain a copy of this letter from the County Clerk. The photocopy fee for public records is $.25 per page.

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