Form 456 - Special Valuation Protest

Special Valuation of Agricultural or Horticultural Land

Notice of Value. If the Form 456 is approved by the county assessor, then the county board of equalization must send a valuation notice for the special value on or before July 22 to the owner of the land and, if not the same, the applicant. Within 30 days of the mailing of the valuation notice, a written protest of the special value may be filed with the county board of equalization.

Protest to County Board of Equalization. If the Form 456 has been disapproved by the county assessor, the applicant has 30 days from the date the notice of disapproval was mailed to file a written protest with the county clerk. The protest must state the reasons why the application should not have been denied. A hearing before the county board of equalization will be scheduled. A notice of the time and place of the hearing will be sent to the applicant.

Appeal to the Tax Equalization and Review Commission. Appeals of an action of the county board of equalization may be filed with the Tax Equalization and Review Commission within 30 days after final action of the county board of equalization.

Protests or Appeals of Special Value. Protests or appeals of the special valuation on parcels previously approved for special valuation may be taken to the county board of equalization and the Tax Equalization and Review Commission in the same manner as all other protests or appeals of valuations.

More information available with the State of Nebraska Department of Revenue.