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Property Valuation Protests - Frequently Asked Questions

How are property values determined?

  • Values are established by the Lancaster County Assessor's Office using mass appraisal techniques and by comparing similar properties and recent sales in a particular area. CLICK HERE to access Lancaster County property information. You can search by parcel ID (PID), owner name and/or property address.

Why file a protest?

  • Owners have the right to ensure their property is correcly assessed. Filing a protest allows your property valuation to be further reviewed.

Is there a filing fee?

  • There is no charge to file a protest.

When can a protest be filed?

  • Protests can be filed annually from June 1-30.
  • Forms must be postmarked on or before June 30. Protests received prior to June 1 or postmarked after June 30 cannot be accepted as timely filed.
  • If June 30 falls on a weekend or holiday, the protest will be considered timely filed if received or postmarked on the next business day.

How is a protest filed?

  • CLICK HERE to file a protest electronically. You will need to create a MyInterLinc account with a unique user name and password. (MyInterLinc is the Lancaster County-City of Lincoln public login portal.)
  • Protest forms can also be obtained on the County Clerk's website or by contacting the Lancaster County Clerk's Office at 402-441-8724 or e-mail. Please note, if protesting multiple properties, a separate form must be filed for each parcel.
  • Forms can be mailed or delivered to the Lancaster County Clerk, 555 S. 10th Street, Room 108, Lincoln, NE 68508. Office hours are 7:30 a.m. to 4:30 p.m., Monday-Friday.
  • Protests can also be faxed to the County Clerk at 402-441-8728 or e-mailed.

How does one confirm that an electronic protest has been successfully filed?

  • If the protest was filed successfully, the following message will be displayed: "Your protest, YY-nnnn, has been submitted." You may also contact the County Clerk's Office at 402-441-8724 or e-mail to confirm submittal/receipt.

What information should be included with the protest?

  • Each protest must contain: (1) a written statement of why the requested change in assessment should be made; (2) a description of the real property; and (3) a signature.
  • Evidence or data that will assist in proving the valuation of property was incorrectly assessed as of January 1 can also be included such as: (1) recent appraisal (within 12 months); (2) evidence of recent "arms length" sale; (3) sales of similar properties in the same area; (4) photos of property's physical condition; (5) income, vacancy and expense data (for commercial or investment properties); (6) discounted cash flow data (for development land); and (7) FSA maps or other data showing different land uses or soil types (farmland only).
  • IMPORTANT: Protest documents are public records and cannot be returned. Please redact sensitive information such as birth dates, social security numbers, credit card numbers and/or bank account numbers.

How do I submit additional information/supporting documentation?

  • If you filed electronically, supporting documentation can be uploaded at that time. Documents can also be submitted to the County Clerk's Office by mail (555 S. 10th Street, Room 108, Lincoln, NE 68508), e-mail, fax (402-441-8728) or in person.

What happens after a protest is filed?

  • Hearings are scheduled for those who would like to discuss their property with a referee. Additional documentation can also be presented at this hearing. The referee will consider all testimony and documentation prior to making a value recommendation to the Lancaster County Board of Equalization.

Who are the referees?

  • Referees are impartial professional appraisers or similarly qualified individuals who conduct protest hearings on behalf of the Lancaster County Board of Equalization. They are not county employees.

Is a hearing required?

  • A hearing can be waived if you feel the information you have submitted is sufficient. A referee will still review all information related to your protest prior to making a recommendation to the Lancaster County Board of Equalization.

What dates and times are available for referee hearings?

  • Dates and times vary annually. For more information on this year's referee hearing calendar, please contact the County Clerk's Office at 402-441-8724 or e-mail.

Can a hearing be rescheduled?

  • Hearings can be rescheduled if dates/times remain. Please contact the Lancaster County Clerk's Office at 402-441-8724 or e-mail as soon as possible to reschedule as there are a limited number of hearing dates available.

How long does a hearing last?

  • Residential hearings typically take 10-15 minutes. Agricultural and commercial hearings can take 20-30 minutes or longer.

Can someone else attend my referee hearing?

  • A representative can attend the referee hearing on your behalf.

What happens after a referee hearing?

  • It may take 2-4 weeks for the referee to complete the review of your protest. Protest results can be accessed on the County Clerk's website. You will need to know the protest number and parcel ID in order to search values.
  • The Lancaster County Board of Equalization will take final action on or before August 10 on all property valuations which were protested. You will then receive written notice of your final valuation for the current year.

Can the County's final valuation be appealed?

  • An appeal can be filed with the Nebraska Tax Equalization and Review Commission (TERC). Information on the appeal process, including fees and filing deadlines, can be obtained from the TERC website or by calling 402-471-2842. Please note, a copy of your final value letter from the Lancaster County Board of Equalization and a $25 fee must accompany each appeal.

What if the property has a pending TERC appeal?

  • If there is a case pending at TERC from a previous year, a value adjustment related to that appeal may not apply to the current year unless a new property valuation protest and TERC appeal are filed.

What other options exist to have a property's valuation reviewed?

  • The Lancaster County Assessor/Register of Deeds conducts informal hearings each year between January 15 and March 1. More information on this process can be found on the County Assessor's website or by calling 402-441-7463.

How much more will I pay in property tax if my valuation increases?

  • Please contact the Lancaster County Treasurer's Office at 402-441-7425 about tax implications. Additional information can also be found on the County Treasurer's website.
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