Nebraska · Douglas County

Douglas County NE Property Tax Protest Deadline 2026 — How to File

Published July 15, 2026

If you own a home in Omaha or elsewhere in Douglas County, your property tax bill is built on the value the county assessor assigned your home this year. If that number looks high, Nebraska gives you a statutory window to challenge it — and Douglas County, as the state's largest and most active county for protests, has a well-worn process for it.

When is the deadline?

Nebraska's protest deadline is June 30, set statewide by Neb. Rev. Stat. §77-1502. Douglas County follows this same statutory date — there is no separate, earlier county-specific cutoff for the formal protest itself. Your assessment notice will restate this date; if anything on your notice conflicts with June 30, follow what's on the notice and confirm directly with the assessor's office.

How to file

Nebraska protests use Form 422 (Protest of Real Property Value), filed with the Douglas County Board of Equalization. In recent years Douglas County has accepted protests through the assessor's office, including an online filing option through its property-record system — confirm the current filing method and any deadline-day cutoff time before you submit.

There's no fee to file a protest itself. Once filed, the board schedules a hearing where you present your evidence; you (or a representative) can attend in person or, in many cases, submit evidence in writing.

What evidence wins

Because Nebraska assesses at 100% of actual (market) value, the board is comparing your assessed value directly against the market — no ratio math involved. The evidence that moves a Douglas County board is the same evidence that moves any board: recent, arm's-length sales of comparable homes near yours — similar size, age, and condition, sold in the last several months, not asking prices or automated valuation estimates.

A protest built on three or four solid comps, with clear adjustments for size and timing, is far harder for a board to dismiss than a general complaint that "taxes are too high."

What happens after you file

The board holds a hearing, reviews your evidence against the assessor's file, and issues a decision — which can affirm, lower, or in some cases raise the value if the record supports it. If you disagree with the outcome, Nebraska law allows a further appeal to the Nebraska Tax Equalization and Review Commission (TERC). Build your protest on real comparable sales from the start; it's the strongest footing whether you stop at the county board or go further.

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