Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1502 (2026)

Board; protests; form; report; notification

✓ current as of July 2026

Find cases: SyfertCases citing this section NE-LEGnebraskalegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

(1) The county board of equalization shall meet for the purpose of reviewing and deciding written protests filed pursuant to this section beginning on or after June 1 and ending on or before July 25 of each year. Protests regarding real property shall be signed and filed after the county assessor's completion of the real property assessment roll required by section 77-1315 and on or before June 30. For protests of real property, a protest shall be filed for each parcel. Protests regarding taxable tangible personal property returns filed pursuant to section 77-1229 from January 1 through May 1 shall be signed and filed on or before June 30. The county board in a county with a population of more than one hundred thousand inhabitants based upon the most recent federal decennial census may adopt a resolution to extend the deadline for hearing protests from July 25 to August 10. The resolution must be adopted before July 25 and it will affect the time for hearing protests for that year only. By adopting such resolution, such county waives any right to petition the Tax Equalization and Review Commission for adjustment of a class or subclass of real property under section 77-1504.01 for that year.

(2) Each protest shall be made on a form prescribed by the Tax Commissioner, signed, and filed with the county clerk of the county where the property is assessed. It shall be acceptable for a county to create its own form, including an electronic form, as long as the form captures the information required by this subsection. The protest shall contain or have attached a statement of the reason or reasons why the requested change should be made, including the requested valuation, documentation sufficient for the county board of equalization to determine a different valuation, and a description of the property to which the protest applies. If the property is real property, a description adequate to identify each parcel shall be provided. If the property is tangible personal property, a physical description of the property under protest shall be provided. If the protest does not contain or have attached the statement of the reason or reasons for the protest, including the requested valuation, documentation sufficient for the county board of equalization to determine a different valuation, and the applicable description of the property, the protest shall be dismissed by the county board of equalization. Counties may make reasonable efforts to contact protesters who have timely filed a protest but have either filed incomplete information or not used the required form. The protest shall also indicate whether the person signing the protest is an owner of the property or a person authorized to protest on behalf of the owner. If the person signing the protest is a person authorized to protest on behalf of the owner, such person shall provide the authorization with the protest. If the person signing the protest is not an owner of the property or a person authorized to protest on behalf of the owner, the county clerk shall mail a copy of the protest to the owner of the property at the address to which the property tax statements are mailed.

(3) In counties with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, for a protest regarding real property, each protester shall be afforded the opportunity to meet in person with the county board of equalization or a referee appointed under section 77-1502.01 to provide information relevant to the protested property value.

(4) No hearing of the county board of equalization on a protest filed under this section shall be held before a single commissioner or supervisor.

(5) The county clerk or county assessor shall prepare a separate report on each protest. The report shall include (a) a description adequate to identify the real property or a physical description of the tangible personal property to which the protest applies, (b) any recommendation of the county assessor for action on the protest, (c) if a referee is used, the recommendation of the referee, (d) the date the county board of equalization heard the protest, (e) the decision made by the county board of equalization, (f) the date of the decision, and (g) the date notice of the decision was mailed to the protester. The report shall contain, or have attached to it, a statement, signed by the chairperson of the county board of equalization, describing the basis upon which the board's decision was made. The report shall have attached to it a copy of that portion of the property record file which substantiates calculation of the protested value unless the county assessor certifies to the county board of equalization that a copy is maintained in either electronic or paper form in his or her office. One copy of the report, if prepared by the county clerk, shall be given to the county assessor on or before August 2. The county assessor shall have no authority to make a change in the assessment rolls until there is in his or her possession a report which has been completed in the manner specified in this section. If the county assessor deems a report submitted by the county clerk incomplete, the county assessor shall return the same to the county clerk for proper preparation.

(6) On or before August 2, or on or before August 18 in a county that has adopted a resolution to extend the deadline for hearing protests, the county clerk shall mail to the protester written notice of the board's decision. The notice shall contain a statement advising the protester that a report of the board's decision is available at the county clerk's or county assessor's office, whichever is appropriate. If the protester is not an owner of the property involved in the protest or a person authorized to protest on behalf of the owner, the county clerk shall also mail written notice of the board's decision to the owner of such property at the address to which the property tax statements are mailed.

Notes of Decisions

Cited in 47 cases (7 in the last 5 years), 1931–2025 · leading case: Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730 (Neb. 2015).

Sort: Relevance Newest Treatment

Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730 (Neb. 2015). · cites it 16× “By the time Cain learned of the change in assessed values, the deadline to file protests with the county board of equaliza- tion pursuant to Neb. Rev. Stat. § 77-1502 (1) (Cum. Supp.”

Vill. at North Platte v. Lincoln Cty. Bd. of Equal., 292 Neb. 533 (Neb. 2016). · cites it 13× “Neb. Rev. Stat. § 77-1502 (2) (Cum. Supp.”

Falotico v. Grant Cnty. Bd. of Equalization, 631 N.W.2d 492 (Neb. 2001). · cites it 12× “§ 77-1502 (Cum. Supp. 2000) to send the taxpayers notice of the Board’s decision within 7 days of that decision, did not send the notices until August 19.”

Banner Cnty. v. State Bd. of Equalization & Assessment, 411 N.W.2d 35 (Neb. 1987). · cites it 8× “When asked under what statutory authority the board had proceeded, one official stated he believed it was Neb. Rev. Stat. § 77-1502 (Reissue 1986).”

Fromkin v. State, 63 N.W.2d 332 (Neb. 1954). · cites it 17× “The applicable statute is: “The county board of equalization shall hold a session of not less than three and not more than forty days, for the purpose contemplated in sections 77-1502 to 77-1507, commencing on the third Monday of May each year.”

Farmers Coop. Ass'n v. Boone Cnty. Bd. of Equalization, 332 N.W.2d 32 (Neb. 1983). · cites it 19× “§ 77-1315 (Reissue 1981) and for want of a proper hearing under the provisions of Neb. Rev. Stat. § 77-1502 (Reissue 1981), and set the valuations at those of the previous year, that is, 1979.”

Lincoln Cty. Bd. of Equal v. W. Tabor Ranch Apts., 991 N.W.2d 889 (Neb. 2023). · cites it 3× “We have interpreted this language to create “a presump- tion that a board of equalization has faithfully performed its official duties in making an assessment and has acted upon sufficient competent evidence to justify its action.”

Cain v. Custer Cty. Bd. of Equal., 315 Neb. 809 (Neb. 2024). · cites it 2× “(discussing Neb. Rev. Stat. § 77-1502 (Cum. Supp. 2022) that provides for board of equalization to meet on or after specified date each year to review and decide protests).”

Pierson v. Faulkner, 279 N.W. 813 (Neb. 1938). · cites it 10× “Section 77-1502, Comp. St. 1929, provided that a real estate mortgage for assessment purposes was an interest in the real estate conveyed by such mortgage, and provided that the interest conveyed by the mortgage should be assessed and taxed against the interest of the mortgagee,…”

AT & T Info. Sys., Inc. v. State Bd. of Equalization & Assessment, 467 N.W.2d 55 (Neb. 1991). · cites it 2× “See, Neb. Rev. Stat. §§ 77-1502 et seq. (Reissue 1990); S.”

Lancaster Cnty. Bd. of Equalization v. Condev West, Inc., 581 N.W.2d 452 (Neb. Ct. App. 1998). · cites it 3× “On June 17, 1996, Condev filed a protest pursuant to Neb. Rev. Stat. § 77-1502 (Reissue 1996) with the Board.”

Le Dioyt v. Cnty. of Keith, 74 N.W.2d 455 (Neb. 1956). · cites it 3× “, 1953, created the county board of equalization, and section 77-1502, R. S. Supp., 1953, provides: “The county board of equalization shall hold a session of not less than three and not more than forty days, for the purpose contemplated in sections 77-1502 to 77-1507, commencing…”

Show all 47 citing cases →

— Neb. Rev. Stat. § 77-1502(1) — 3 cases

Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730 (Neb. 2015). “By the time Cain learned of the change in assessed values, the deadline to file protests with the county board of equaliza- tion pursuant to Neb. Rev. Stat. § 77-1502 (1) (Cum. Supp.”

Mid Am. Agri Prods. v. Perkins Cty. Bd. of Equal., 979 N.W.2d 95 (Neb. 2022).

Fundamental Inv. v. Douglas Cty. Bd. of Equal., 33 Neb. Ct. App. 842 (Neb. Ct. App. 2025).

— Neb. Rev. Stat. § 77-1502(2) — 2 cases

Vill. at North Platte v. Lincoln Cty. Bd. of Equal., 292 Neb. 533 (Neb. 2016). “Neb. Rev. Stat. § 77-1502 (2) (Cum. Supp.”

Mid Am. Agri Prods. v. Perkins Cty. Bd. of Equal., 979 N.W.2d 95 (Neb. 2022).

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.