- Home
- Government
- Boards & Commissions
- Board of Equalization
- Form 422 - Property Valuation Protest
Form 422 - Property Valuation Protest
The Board of Equalization is committed to the equalization of property valuations throughout Sarpy County. The Board bases its final decision on data from the County Assessor's office, data presented by each protester, and the recommendation of the independent referees assisting the Board of Equalization in the analysis of valuation protests.
Please note: Property valuation protests can be filed with the County Clerk’s Office online, in person, or via mail from June 1 to June 30. Protest forms received before June 1 or postmarked after June 30 cannot be accepted as timely filed.
Contact the Board of Equalization via email or by phone at 402-593-4433.
Sarpy County notifies property owners in the county of their property valuation as required by Nebraska Revised Statute § 77-1315. Property owners have until June 30 (or next business day IF the 30th falls on a weekend) to file protests. These protests are to be heard by the Sarpy County Board of Equalization (“Board”) as required by Nebraska Revised Statute § 77-1502.
We recommend reviewing your property valuation and if you have questions, contact the Assessor's office at 593-2122.
If you then choose to file an official protest, please complete the form 422 (available June 1 through June 30) and submit to the County Clerk's office online/in person or postmarked on or before June 30th no later than 4:45 PM. If the 30th falls on a holiday or weekend, the form will be due the next business day.
Property valuation protests can be filed with the County Clerk’s Office online, in person, or via mail from June 1 to June 30. Protest forms received before June 1 or postmarked after June 30 cannot be accepted as timely filed.
Please note: Protesters have the responsibility of presenting relevant evidence as to why the assessed value of the protested property should be adjusted. It is not the responsibility of the Referee to appraise each property, but rather to consider the information presented by the protester and the County and make a recommendation to the Board. Therefore, it is important that the protester provide relevant information that supports the requested valuation.
If you do not have the ability to file online and request to have a form mailed to you (after June 1) please email us and include your name and preferred mailing address.
The Sarpy County Board of Equalization, in its capacity as the Board, has hired real estate professionals as Referees to assist the Board in examining all protests. The purpose of a Referee hearing is to allow the protester to provide information relating to the value of the property as of January 1 of the relevant tax year.
A Referee hearing will be set for each property protested, subject to scheduling and policies of the Board. If a hearing is waived, or protester is not available, consideration of a protest will be given based on the written documentation submitted with the protest filed. Relevant information will also be provided to the Referee by the Assessor's office. Protesters have the responsibility of presenting relevant evidence as to why the assessed value of the protested property should be adjusted. It is not the responsibility of the Referee to appraise each property, but rather to consider the information presented by the protester and the County and make a recommendation to the Board. Therefore, it is important that the protester provide relevant information that supports the requested valuation.
The Referee’s recommendation for your property value is now available:
- Report with comments
- GIS MAP
- Values only: Numeric List or Alphabetical List
(The Referee recommendation is not the final value and it will be forwarded to the County Board of Equalization for their review and final determination of value).