Property Valuation Protest 422

Protest Number

Filed

Date the Protest was Heard

Date of the Decision

Date Notice of Decision was Mailed to Protestor

Land

Buildings

Total Land and Buildings

Personal Property

Name

The person filing this protest is the owner of the property or authorized to protest on behalf

of the owner. If the protest is being filed on behalf of the owner,

authorization to do so must be provided with the protest.

Yes No

Street or Other Mailing Address

City, Town, or Post Office State Zip Code

Property Identification Number Phone Number

Email Address

Name and Mailing Address of Person Filing Protest

Property Valuation Protest

File with the

County Clerk

(See Instructions)

County Name

Land

Protested Valuation 20 ____

Requested Valuation (Required)

Buildings

Total Land and Buildings

Personal Property

FORM

422

Real Property Description (Include Lot, Block, Addition, Location Address, Section,

Township, Range, and County) and/or Personal Property Description (Required)

sign

here

Signature of Person Filing Protest

Date

County Assessor’s Recommendation

Basis for Action Taken (County Board of Equalization Chairperson)

Decision of County Board of Equalization for Assessment Year 20 ____

Signature of County Board of Equalization Chairperson

Authorized by Neb. Rev. Stat. § 77-1502

Nebraska Department of Revenue

96-199-2000 Rev. 2-2022 Supersedes 96-199-2000 Rev. 10-2021

Date

Referee’s Recommendation (If applicable)

Check One:

Attached is a copy of that portion of the property record file which substantiates

the calculation of the protested value. If dissatisfied with the board’s decision, this

report and the property record file may be used to complete an appeal to the Tax

Equalization and Review Commission.

and Report of County Board of Equalization Action

Complete a separate protest form for each parcel.

The county assessor has certified to the county board of equalization that a copy

of that portion of the property record file which substantiates the calculation of the

protested value is maintained in the county assessor’s office in electronic or paper

form. If dissatisfied with the board’s decision, this report and the property record file

may be used to complete an appeal to the Tax Equalization and Review Commission.

Reasons for requested valuation change (Required) (Attach additional pages if needed.)

The undersigned certifies that a copy of this protest and report of the action of the county board of equalization, which has been accepted by the assessor, has

been mailed to the protestor at the above-shown address on ___________________________________, 20____.

County Clerk Certification

Signature of County Clerk

Date

____________________, 20 _____

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Instructions

Dismissal. Failure to adequately identify the property that is being protested, not stating a reason for the protest,

and not including a requested valuation will result in dismissal of the protest.

Where to File.

This form is required to be filed with the county clerk in the county where the property is

located. This form is used to protest the valuation and any penalties assessed on real and/or personal property,

unless the county where the protest is to be filed has its own form, which may include an electronic version of this

form. When completed, this form must be signed either in writing or electronically, dated, and filed with the county

clerk in which the property is located.

Who Can File. The owner of the property can le this form for each property being protested. If the person is ling

this form on behalf of the owner of the property, authorization to do so must be provided with the protest.

If the person ling the protest is not the owner of the property or authorized to protest on behalf of the owner, the

county clerk must mail a copy of the protest to the owner of the property. Complete one protest form for each property

being protested.

Real Property Protest Filing Deadlines. If additional space is needed, attach the additional information to this form.

1. If protesting the valuation of real property as determined by the county assessor, the protest must be led after

the county assessor’s completion of the real property assessment roll required by Neb. Rev. Stat. § 77‑1315

and on or before June 30.

2. If protesting a notice of valuation change received between June 1 and July 25 from the county board

of equalization because the real property was undervalued, overvalued, or omitted for the current year’s

assessment, the protest must be led within 30 days of the mailing of the notice.

3. If protesting a notice of omitted property valuation change and penalty received between January 1 and

December 31 from the county board of equalization because the real property was not reported for assessment

or because of a clerical error, the protest must be led within 30 days of the mailing of the notice.

4. If protesting a notice of valuation change received after June 1 from the county board of equalization because

the real property was denied an exemption from real property taxes, the protest must be led within 30 days

of the mailing of the notice.

When applicable, this form may be used for the protest of special valuation for agricultural and horticultural land.

Personal Property Protest Filing Deadlines. If additional space is needed, attach the additional information to

this form.

1. If protesting the valuation as led with the county assessor between January 1 and May 1, the protest must

be led by June 30.

2. If protesting the county assessor’s notice of an additional assessment, notice of failure to le a personal

property return, or the imposition of a penalty, the protest must be led within 30 days of the mailing of

thenotice.

Special Filing Provisions. If a ling deadline falls on a weekend or holiday, the ling deadline is the next business day.

If this protest is sent to the county board of equalization through the U.S. mail, the protest is considered led on

the date of the postmark. If this protest is sent through the U.S. mail and either registered or certied, the date of

registration or certication shall be deemed the postmarked date.

Notice. For protests of Real Property, subpart (1), or Personal Property, subpart (1), as stated above, the county

clerk shall notify the protester by August 2 of the county board of equalization’s decision regarding the protest. If the

person ling the protest is not the owner of the property or authorized to protest on behalf of the owner, the county

clerk must send written notice of the county board of equalization’s decision to the owner of the property.

For all other protests, the county clerk shall notify the protester within seven days of the county board of equalization’s

decision regarding the protest.

Appeals. The time allowed to the county clerk to issue notice does not extend the time to le an appeal.

Any decision of the county board of equalization regarding a protest led pursuant to Real Property, subpart (1), or

Personal Property, subpart (1), as stated above, may be appealed to the Tax Equalization and Review Commission

on or after July26 and on or before August 24.

Any decision of the county board of equalization regarding a protest led pursuant to Real Property, subpart (2),

as stated above, may be appealed to the Tax Equalization and Review Commission on or after September 16 and

October 15.

All other decisions of the county board of equalization regarding protests may be appealed within 30 days of the nal

decision to the Tax Equalization and Review Commission.

The report of the county board of equalization decision is available at the ofce of the county clerk or county assessor,

whichever is appropriate.