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1. How does my valuation change?

On or before June 1st, the Assessor certifies new property values. Notices are only mailed to property owners with a valuation change. The Property Search Tool will enable you to review your valuation online as well as look at other comparable properties within Sarpy County. For information regarding your property value, please contact the Assessor’s Office at 402-593-2122.

2. What should I do if I do not agree with the valuation of my property?

Filing Property Valuation Protests

If you are not satisfied with your value and choose to file a property valuation protest, you will need to complete Protest Form 422, which is only available between June 1st and June 30th; check back on this website during the specified period to access the form. This form may be completed online for submission, completed online and printed or you may request a form to be mailed to you. For more information on submissions, view the "How do I submit my protest?" FAQ.

Required Information

Your protest form must include the following:

• Reason(s) for protesting
• Description of property
• Signature
• Date
• Be sure you place your parcel number on all documents

Public Record Note

Property valuation protests are public records, therefore, please cross out any personal information such as social security numbers, birth dates, bank account numbers, etc., prior to submittal.

3. How do I submit my protest?

Protest Form 422 is accepted in the Office of the County Clerk (located at 1210 Golden Gate Drive Suite #1250), online or postmarked on or before June 30th no later than 4:45 pm. If the 30th falls on a weekend, the form will be due the next business day.

Protests sent via mail will be sent to:
Sarpy County Clerk
1210 Golden Gate Drive
Suite 1250
Papillion, NE 68046

Submission Date Note

Protest forms postmarked or received before June 1 will be returned to sender.

4. What is a Referee Hearing?

The Sarpy County Board of Equalization hires independent appraisers as referees to assist them in examining all protests. The purpose of the Referee Hearing is to allow protest filers to provide additional information relevant to the requested property value. Information will also be provided to the referee by the Sarpy County Assessor.

5. When is my Referee Hearing?

The County Clerk will schedule hearing date/time and will mail a Notification of Hearing Letter to the protester within 7 days prior to the hearing. Please read the notification carefully as it will have instructions on the location of the hearing. If you have any questions, please call the County Clerk’s Office at 402-593-4433 or 402-593-2114.

6. Do I have a choice of hearing date or time?

Hearings are held in July. We schedule during business hours, 8 a.m. to 4:30 p.m. When you submit your protest, you may specify the dates and hours you will not be available, within reason, and we will try to schedule your hearing accordingly.

7. Am I required to attend my hearing?

Your attendance at the hearing is not required. If you are unable to attend, your protest will still be given full consideration.

8. What do I need to take to my hearing?

Property owners 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 owner and the Assessor and make a recommendation to the Board of Equalization. Therefore, it is important that the owner provide relevant information that supports their requested valuation. Examples of relevant information include:

• A recent appraisal
• Comparable properties
• Market sales of similar properties in a similar area
• Cost of recent construction of the property that affects the value
• Physical characteristics of the property
• Income, vacancy and expense data relating to commercial property
• Soil data showing different land uses or soil types (farmland only)
• Discounted cash flow data for development land
• Evidence or data that reflects the market value of the property
• Photos

9. What happens after my hearing?

After all of the hearings have been completed, referee recommendations will be entered into the system and a final report will be forwarded to the Board of Equalization. The County Board of Equalization will review all appeal information submitted and will determine the final values prior to adjournment (deemed to be July 25th). Notice of the Board’s final determination will be mailed on or before August 2nd. The information will also be available in the Board of Equalization page.

10. When will I receive a decision?

After all the hearings are completed, the Board of Equalization holds a public meeting to consider all the recommendations and to render their final determinations. The meeting occurs on or before July 25th. All decisions are sent, via U.S. Mail, with in five (5) business days following that meeting.

11. What if I disagree with the Board of Equalization's final decision?

The decision of the Sarpy County Board of Equalization may be appealed to the State Tax Equalization and Review Commission (TERC). Appeal forms are available at Tax Equalization and Review Commission (TERC) located at the State Office Building. Contact TERC at:
301 Centennial Mall S
P.O. Box 94732
Lincoln, NE 68509
Phone: 402-471-2842

Appeal process information and links to online forms can be found at the TERC website. Access the What to Expect at Your Valuation Hearing page for additional information on hearing expectations, etc.