Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1507 (2026)

Board; duties; addition of omitted property; clerical errors; protest; procedure

✓ current as of July 2026
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(1) The county board of equalization may meet at any time for the purpose of assessing any omitted real property that was not reported to the county assessor pursuant to section 77-1318.01 and for correction of clerical errors as defined in section 77-128 that result in a change of assessed value. The county board of equalization shall give notice of the assessed value of the real property to the record owner or agent at his or her last-known address. For real property which has been omitted in the current year, the county board of equalization shall not send notice pursuant to this section on or before June 1.

Protests of the assessed value proposed for omitted real property pursuant to this section or a correction for clerical errors shall be filed with the county board of equalization within thirty days after the mailing of the notice. All provisions of section 77-1502 except dates for filing a protest, the period for hearing protests, and the date for mailing notice of the county board of equalization's decision are applicable to any protest filed pursuant to this section. The county board of equalization shall issue its decision on the protest within thirty days after the filing of the protest.

(2) The county clerk shall, within seven days after the board's final decision, send:

(a) For protested action, a notification to the protester of the board's final action advising the protester that a report of the board's final decision is available at the county clerk's or county assessor's office, whichever is appropriate; and

(b) For protested and nonprotested action, a report to the Property Tax Administrator which shall state a description adequate to identify the property, the reason such property was not assessed pursuant to section 77-1301, and a statement of the board's justification for its action. A copy of the report shall be available for public inspection in the office of the county clerk.

(3) The action of the county board of equalization upon a protest filed pursuant to this section may be appealed to the Tax Equalization and Review Commission within thirty days after the board's final decision.

(4)(a) Except as provided in subdivision (b) or (c) of this subsection, improvements to real property that were properly reported to the county assessor pursuant to section 77-1318.01 for the current year and were not added to the assessment roll by the county assessor on or before March 19 shall only be added to the assessment roll by the county board of equalization from June 1 through July 25.

(b) In any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, such improvements that were not added to the assessment roll on or before March 25 shall only be added to the assessment roll by the county board of equalization from June 1 through July 25.

(c) In counties that have adopted a resolution to extend the deadline for hearing protests under section 77-1502, the deadline of July 25 shall be extended to August 10.

Notes of Decisions
Cited in 4 cases, 1954–2016 · leading case: Stewart v. Nebraska Dept. of Rev., 885 N.W.2d 723 (Neb. 2016).
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Stewart v. Nebraska Dept. of Rev., 885 N.W.2d 723 (Neb. 2016). · cites it 2× “22 Additionally, the Legislature is p­ resumed 21 Neb. Rev. Stat. § 77-1507 (1) (Cum. Supp.”
Wolf v. Grubbs, 759 N.W.2d 499 (Neb. Ct. App. 2009). · cites it 2× “Neb. Rev. Stat. § 77-1507 (Reissue 2003).”
Cargill Meat Solutions v. Colfax Cty. Bd. of Equal. (Neb. 2015). · cites it 47× “2010 P ersonal P roperty Tax R eturn Cargill Meat Solutions Corporation (Cargill) timely filed a personal property tax return for the 2010 tax year.”
Fromkin v. State, 63 N.W.2d 332 (Neb. 1954). “” See, *385 also, § 77-1507, R. R. S. 1943. Obviously, the power of the county board to equalize assessments of omitted property is a necessary act with reference to omitted property assessed subsequent to the regular time.”
— Neb. Rev. Stat. § 77-1507(1) — 1 case
Cargill Meat Solutions v. Colfax Cty. Bd. of Equal. (Neb. 2015). “2010 P ersonal P roperty Tax R eturn Cargill Meat Solutions Corporation (Cargill) timely filed a personal property tax return for the 2010 tax year.”
— Neb. Rev. Stat. § 77-1507(3) — 1 case
Cargill Meat Solutions v. Colfax Cty. Bd. of Equal. (Neb. 2015). “2010 P ersonal P roperty Tax R eturn Cargill Meat Solutions Corporation (Cargill) timely filed a personal property tax return for the 2010 tax year.”
— Neb. Rev. Stat. § 77-1507(4) — 1 case
Cargill Meat Solutions v. Colfax Cty. Bd. of Equal. (Neb. 2015). “2010 P ersonal P roperty Tax R eturn Cargill Meat Solutions Corporation (Cargill) timely filed a personal property tax return for the 2010 tax year.”
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