Lancaster County Property Tax Appeal — Nebraska

Rob Hartley·Updated February 9, 2026

Lancaster County is the second-most populous county in Nebraska, anchored by Lincoln, the state capital and home to the University of Nebraska. The county encompasses several smaller communities and combines urban amenities with rural landscapes.

Notable cities: Lincoln, Hickman, Waverly, Walton

Median Home

$282,000

Tax Rate

1.51%

Annual Tax

$3,561

Population

approximately 330,000

2026 Appeal Deadline: June 1 to June 30, 2026

Property owners must submit protests between June 1 and June 30. If June 30 falls on a weekend, the deadline will be the next business day.

Property in Lancaster County, Nebraska — local tax assessment and appeal guide

How Lancaster County Assesses Property

100%of market value

Assessed by: Lancaster County Assessor/Register of Deeds Office

Assessment cycle: annual

Notices typically mailed: April-May

In Lancaster County, real property is assessed at 100% of its market value, meaning your assessed value should equal the fair market value as determined by the County Assessor.

The Appeal Process

Appeals are heard by the County Board of Equalization. You'll meet with an independent referee who will review your protest and evidence. Most hearings are conducted by phone.

Step 1: Review your property valuation notice received in April/May

Step 2: File protest with County Clerk between June 1-30

Step 3: Attend referee hearing (phone or in-person) in June/July

Step 4: Receive referee recommendation by August 4

Step 5: Board of Equalization makes final decision on August 7

Step 6: If unsatisfied, appeal to TERC by October 15 (or October 30 if deadline extended)

Required form: Property valuation protest form (available from County Clerk)

Filing Methods

online:File electronically through the County Clerk's online portal

mail:Mail to County Clerk's Office - must be postmarked by deadline

in-person:555 S 10th St, Room 110, Lincoln, NE 68508

Evidence to Bring

Comparable property salesPhotos of property conditionProfessional appraisalsRepair estimates

Lancaster County Assessor Contact

Lancaster County Assessor/Register of Deeds Office

Phone: (402) 441-7463

Address: 555 S 10th St, Room 102, Lincoln, NE 68508

Website: https://lancaster.ne.gov/153/AssessorRegister-of-Deeds

Online Portal: https://orion.lancaster.ne.gov/

Hours: Monday-Friday 7:30 AM - 4:30 PM

Tax Exemptions in Lancaster County

Homestead Exemption

Up to 100% exemption based on income levels

Provides property tax relief by exempting all or a portion of your home's valuation based on income and home value

Eligibility: Age 65+, certain disabled individuals, or qualified veterans; income limits applyDeadline: June 30

Senior Citizen Exemption

Varies by income - full exemption for single income up to $28,900, couples up to $33,900

Available to homeowners age 65 or older who meet income requirements

Eligibility: Must be 65+ by January 1 and occupy home as primary residenceDeadline: June 30

Disabled Veteran Exemption

Based on income and disability rating

For veterans with service-connected disabilities who meet income requirements

Eligibility: Veterans with honorable discharge and service during conflict periodsDeadline: June 30

Special Valuation (Greenbelt)

Assessed at 75% of market value

For land actively engaged in commercial agricultural or horticultural production

Eligibility: Must be used for agricultural/horticultural purposesDeadline: Form 456 must be filed

Official Resources

Lancaster County Assessor's Office →

Official county assessor website with property assessment information, forms, and valuation resources.

Nebraska Department of Revenue Property Tax Division →

State-level property tax information, forms, and regulations for Nebraska property owners.

Lancaster County Property Search →

Online property lookup tool to search assessments, values, and property details by address or parcel number.

Check Your Lancaster County Assessment

Enter your address to see if your Lancaster County property is overassessed.

✓ All 50 states✓ Instant results✓ $49 flat fee

Frequently Asked Questions

What is the deadline to appeal my property tax assessment in Lancaster County?

You must file your appeal between June 1 and June 30, 2026. If June 30 falls on a weekend, the deadline extends to the next business day. Protests must be postmarked or filed with the County Clerk's Office by the deadline.

Can I file my Lancaster County property tax appeal online?

Yes, Lancaster County offers online filing for property valuation protests through the County Clerk's online portal. You can also file in person at 555 S 10th St, Room 110, or by mail.

What is the homestead exemption worth in Lancaster County?

The homestead exemption can provide up to 100% property tax relief based on your income and home value. For example, singles with income up to $28,900 or couples with income up to $33,900 may qualify for full exemption on moderately priced homes.

What happens at a referee hearing for my Lancaster County property tax appeal?

You'll meet with an independent third-party appraiser (referee) who reviews your protest and supporting documents. Most hearings are by phone in June/July. The referee makes a recommendation to the Board of Equalization, which makes the final decision in August.

How do I know if I should appeal my Lancaster County property assessment?

Compare your assessed value to recent sales of similar properties in your neighborhood. If your assessment seems high, gather evidence like comparable sales, photos of property condition, or professional appraisals. The County Assessor can also meet with you before the formal protest deadline.

What evidence do I need for a successful property tax appeal in Lancaster County?

Bring comparable property sales from your neighborhood, photos showing property condition issues, professional appraisals, and repair estimates. The stronger your documentation comparing your property to similar ones, the better your chances of a reduction.

If I disagree with Lancaster County's Board of Equalization decision, what are my options?

You can appeal to the Nebraska Tax Equalization and Review Commission (TERC). The deadline is October 15, 2026, or October 30 if Lancaster County extends the protest hearing deadline. You'll need to file an appeal form with TERC along with the required filing fee.

For state-wide appeal information including Nebraska's assessment ratio and deadlines, see our Nebraska Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Nebraska Counties

Douglas County (Omaha)

← All Nebraska property tax appeal info

Sources: https://lancaster.ne.gov/408/Property-Valuation-Protests | https://lancaster.ne.gov/153/AssessorRegister-of-Deeds | https://www.ownwell.com/trends/nebraska/lancaster-county | https://revenue.nebraska.gov/PAD/homestead-exemption | https://terc.nebraska.gov/appeal-process

Last verified: 2026-02-09