The Nebraska Department of Revenue, Property Assessment Division, reminds property owners that real property Valuation Change Notices will be sent by county assessors on or before June 1, 2025. For tax year 2025, June 1st is on a Sunday, which allows Valuation Change Notices to be mailed on Monday, June 2, 2025.
If there was an increase or decrease from the 2024 assessed valuation of a real property parcel to the 2025 assessed value, the county assessor is required to send a valuation change notice to the property owner of record as of May 20, 2025.
If a property owner disagrees with the assessed value of their real property, whether a valuation change notice has been received or not, a protest may be filed with the county board of equalization. The valuation protest may be filed in person or by mail with the county clerk in the county where the property is located, on or before June 30, 2025.
Requirements for filing a protest are on the Valuation Change Notice. All real property protests are required to be completed using either Property Valuation Protest Form 422 or Form 422A. Form 422 allows real property valuation to be stated for land, buildings and total, while Form 422A allows real property valuation to be stated in total.
For more information regarding filing a protest, please contact the county clerk where the property is located. County contact information is available at https://revenue.nebraska.gov/PAD/county-assessors-and-parcel-search.