Lancaster 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 Lancaster County the protest goes to the Lancaster County Clerk's Office.

Who hears it, and where it goes

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

Where to file

Lancaster County Clerk's Office
555 S. 10th Street, Room 108
Lincoln, NE 68508

The form: Form 422, Property Valuation Protest — one for each parcel.

Filed online with a MyInterLinc account, by email to [email protected], in person, by mail, or by fax to 402-441-8728.

per the Lancaster County Clerk's File a Protest page, checked 2026-09-10 — 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 Lancaster 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 Lancaster 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 Lancaster County?
The deadline is June 30 — Neb. Rev. Stat. §77-1502.
Who decides my protest in Lancaster County?
The Lancaster County Board of Equalization.
Where do I send my protest in Lancaster County?
To the Lancaster County Clerk's Office, 555 S. 10th Street, Room 108, Lincoln, NE 68508 — per the Lancaster County Clerk's File a Protest page, checked 2026-09-10. The form is Form 422, Property Valuation Protest, 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 Lancaster 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].