Dakota County Property Tax Appeal — Deadline and How to File

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The deadline

Filing deadline

June 30

Neb. Rev. Stat. §77-1502

Nebraska's window is fixed by statute: Neb. Rev. Stat. §77-1502 runs it from June 1 to June 30, and in Dakota County the protest goes to the Dakota County Clerk.

Who hears it, and where it goes

Your protest is decided by the Dakota County Board of Equalization. It is filed with the Dakota County Clerk: the office that takes the protest is not the body that decides it.

Where to file

Dakota County Clerk
1601 Broadway Street
P.O. Box 39
Dakota City, NE 68731-0039

The form: Form 422, Property Valuation Protest, with the county's required cover letter — one for each parcel.

Filed in person or by mail.

Supporting documents and photos must be on paper; CDs and other computer devices are not accepted.

per the Dakota County Clerk's Property Values and Protests page, checked 2026-09-11 — source

Nearby counties

More: the county index and the Nebraska guide.

What your assessed value means here

Nebraska — assessed at 100% of actual (market) value (Neb. Rev. Stat. §77-201).

Can the board raise your assessment?

Yes. The Dakota County Board of Equalization can raise your assessment on your own protest, not only lower it. That is the risk you take by filing, and it is why the case has to be worth making before you file it.

What a board actually weighs

The Dakota County Board of Equalization decides what your property was worth on the valuation date, so recent comparable sales carry the case, not the size of the bill. The Nebraska guide covers the evidence.

Common questions

When is the deadline to protest my property assessment in Dakota County?
The deadline is June 30 — Neb. Rev. Stat. §77-1502.
Who decides my protest in Dakota County?
The Dakota County Board of Equalization.
Where do I send my protest in Dakota County?
To the Dakota County Clerk, 1601 Broadway Street, P.O. Box 39, Dakota City, NE 68731-0039 — per the Dakota County Clerk's Property Values and Protests page, checked 2026-09-11. The form is Form 422, Property Valuation Protest, with the county's required cover letter, one for each parcel.

Property tax rules and deadlines vary by jurisdiction and can change — verify with your county before relying on this.

PROppeal is coming soon for Dakota County

When it launches, PROppeal will check your case against real, recent comparable sales and give you an honest verdict — then build the board-ready letter to file — $29.99, no percentage of your savings.

Want a heads-up when it’s live? Email [email protected].