Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1315 (2026)

Adjustment to real property assessment roll; county assessor; duties; notice to owner of record; requirements; publication; political subdivision, budget hearing, inform county assessor; Department of Revenue, duty

✓ current as of July 2026

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(1)(a) Except as provided in subdivision (b) of this subsection, the county assessor shall, after March 19 and on or before June 1, implement adjustments to the real property assessment roll for actions of the Tax Equalization and Review Commission.

(b) In any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, such adjustments shall be implemented after March 25 and on or before June 1.

(2) On or before June 1, in addition to the notice of preliminary valuation sent pursuant to section 77-1301, the county assessor shall create a notice to be delivered to the owner of record as of May 20 of the assessed value of every item of real property not exempt from taxation which has been assessed at a value different than in the previous year. Such notice shall be delivered by first-class mail addressed to such owner's last-known address. It shall identify the item of real property and shall display a column for the prior tax year and the current tax year. Under the column for the prior tax year, the notice shall display the valuation of the parcel in the prior tax year, the amount each city, county, and school district levied against such parcel in the prior tax year, and the total amount of taxes levied against such parcel in the prior tax year by the city, county, and school district. Under the column for the current tax year, the notice shall display the valuation of the parcel in the current tax year and the total amount of taxes that would be levied against such parcel by each city, county, and school district using the previous year's rate of levy. The notice shall state that the tax amounts do not include any homestead exemptions or property tax credits. The notice shall state the following, in a font size larger than any other font appearing on the notice: "KNOW YOUR RIGHTS: If you believe the valuation of the parcel described in this notice to be in error, you may file a protest of this valuation with the county clerk on or before June 30, and your protest shall be decided by the county board of equalization. Your protest must be accompanied by documentation sufficient to justify the requested valuation; if not, your protest will be dismissed. If you are concerned about the effect your valuation may have on how much tax will be levied against your parcel, you are encouraged to attend any and all of the budget hearings for the political subdivisions listed above. This notice displays the amount of tax which would be levied if the levy rate for each of the listed political subdivisions were unchanged from the prior year. The valuation for your parcel will not be certified to the listed political subdivisions by the county until August 20." The notice shall include the date of convening of the county board of equalization and the dates for filing a protest. The notice shall also state the following: "The time and place of the budget hearings will be reported to the county assessor by each political subdivision listed above on or before June 1. Such time and place can change based on unforeseen circumstances. You are encouraged to verify with each listed political subdivision that the time and place of the budget hearings has not changed. You will receive a postcard from the state, mailed on or before July 1, which will provide further information."

(3) Immediately upon completion of the assessment roll, the county assessor shall cause to be published in a newspaper of general circulation in the county a certification that the assessment roll is complete and notices of valuation changes have been mailed and provide the final date for filing valuation protests with the county board of equalization.

(4) The county assessor shall annually, on or before June 6, post in his or her office and, as designated by the county board, mail to a newspaper of general circulation and to licensed broadcast media in the county the assessment ratios as found in his or her county as determined by the Tax Equalization and Review Commission and any other statistical measures, including, but not limited to, the assessment-to-sales ratio, the coefficient of dispersion, and the price-related differential.

(5) On or before June 1, each political subdivision levying a tax against property shall inform the county assessor of every county in which the political subdivision has the authority to levy such tax of the time and place of the political subdivision's first budget hearing. Failure by a political subdivision to comply with this subsection shall not (a) constitute a violation of this subsection by the county assessor, (b) invalidate the political subdivision's property tax request, or (c) constitute an unauthorized levy under section 77-1606. For purposes of this subsection, political subdivision means a county, city, or school district.

(6) On or before June 1, the county assessor shall send the Property Tax Administrator a report which includes:

(a) The name and address of every person receiving the notice required by subsection (2) of this section; and

(b) The county's website address where the following information shall be posted:

(i) The time and place of the first budget hearing for the county and each city and school district authorized to levy a tax within the county; and

(ii) The time and place of the joint public hearing held pursuant to section 77-1629.

(7) On or before June 25, the Department of Revenue shall send each person listed in the report provided pursuant to subsection (6) of this section a postcard containing information about the website address described in subdivision (6)(b) of this section.

Notes of Decisions

Cited in 15 cases (1 in the last 5 years), 1948–2022 · leading case: Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730 (Neb. 2015).

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Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730 (Neb. 2015). · cites it 18× “In situations such as this, where there is a change in the assessed value of real property, Neb. Rev. Stat. § 77-1315 (2) (Supp. 2011) requires the county assessor to send notice to the property owners on or before June 1.”

Hansen v. Cnty. of Lincoln, 197 N.W.2d 651 (Neb. 1972). · cites it 12× “” The problem here arises because before the final decision of this court on July 17, 1970, the county assessor had pursuant to the provisions of section 77-1315, R. R. S. 1943, completed his assessment rolls and certified them to the county clerk, presumably before April 1 as…”

Watson Bros. Realty v. Cnty. of Douglas, 32 N.W.2d 763 (Neb. 1948). · cites it 14× “The plaintiff’s contention is that the increase was put upon the value of a building in existence on April 1, *801 1944, and falls within the provisions of section 77-1315, R. S. 1943, and that notice was required.”

Gamboni v. Cnty. of Otoe, 67 N.W.2d 489 (Neb. 1954). · cites it 6× “1943, provides in part: “In years in which real estate is assessed for taxation purposes, it shall be the duty of the county assessor, to notify the record owner of every piece of real estate which has been valued at a higher figure than at the last previous assessment.”

Reed v. Cnty. of Hall, 256 N.W.2d 861 (Neb. 1977). · cites it 18× “Appellants also contend there was a further defect with respect to this notice in that it did not state the old assessed value as required by section 77-1315, R. R. S. 1943. County contends this is not required since this was a new subdivision.”

Falotico v. Grant Cnty. Bd. of Equalization, 631 N.W.2d 492 (Neb. 2001). · cites it 5× “See Neb. Rev. Stat. § 77-1315 (2) (Cum. Supp.”

State Ex Rel. Douglas v. State Bd. of Equalization & Assessment, 286 N.W.2d 729 (Neb. 1979). · cites it 4× “We there said: "Plaintiff relies upon the provision of section 77-1315, R.R.S.1943, requiring a notice to the taxpayer where his property `has been assessed at a higher figure than at the last previous assessment.”

Farmers Coop. Ass'n v. Boone Cnty. Bd. of Equalization, 332 N.W.2d 32 (Neb. 1983). · cites it 9× “Edward property and the Elgin property because it found the action of the board was void for want of proper notice under the provisions of Neb. Rev. Stat. § 77-1315 (Reissue 1981) and for want of a proper hearing under the provisions of Neb.”

Fromkin v. State, 63 N.W.2d 332 (Neb. 1954). · cites it 3× “See § 77-1315, R. S. Supp., 1953. The county board convened on May 18, 1953, and between that date and July 7, 1953, met a total of 24 days.”

Ganser v. Cnty. of Lancaster, 338 N.W.2d 609 (Neb. 1983). · cites it 2× “See Neb. Rev. Stat. §77-1315 (Reissue 1981). The county moved to dismiss the action and alleged that the taxpayers had *315 an adequate remedy at law.”

Babin v. Cnty. of Madison, 73 N.W.2d 807 (Neb. 1955). · cites it 12× “Plaintiff’s action was predicated upon the grounds that such portion of the taxes were void because unlawfully assessed upon an increased valuation: (1) Without notice to plaintiff as required by section 77-1315, R. S. Supp., 1953; and (2) after jurisdiction to increase the…”

DeCamp v. State Bd. of Equalization & Assessment, 278 N.W.2d 619 (Neb. 1979). “§ 77-1315, R. R. S. 1943. Thereafter, the county boards of equalization must perform their function of equalizing individual properties and classes of property within the county.”

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— Neb. Rev. Stat. § 77-1315(2) — 1 case

Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730 (Neb. 2015). “In situations such as this, where there is a change in the assessed value of real property, Neb. Rev. Stat. § 77-1315 (2) (Supp. 2011) requires the county assessor to send notice to the property owners on or before June 1.”

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