AppealDesk

Lancaster County Property Tax Appeal, Nebraska

Travis BunnTravis Bunn·Updated July 24, 2026

Lancaster County is Nebraska's second-most populous county with an estimated population of 336,757 as of 2026. The county seat is Lincoln, which also serves as the state capital and is the county's largest city with over 303,000 residents. Other notable cities include Waverly, Hickman, and Bennet. Lancaster County's median home value of approximately $245,100 to $282,000 is significantly higher than the state median, and the county's effective property tax rate of 1.38% to 1.66% exceeds the national median of 1.02%, making property tax appeals particularly valuable for homeowners seeking to reduce their tax burden.

Notable cities: Lincoln, Waverly, Hickman, Bennet

Median Home

$245,100

Tax Rate

1.38%

Annual Tax

$3,364

Population

336,757

On the typical Lancaster County home, valued near $245,100 at the county’s effective tax rate of 1.38%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: June 30, 2026

This year's appeal window has passed in most of Nebraska. Order now and we re-run your numbers free when the window reopens, so your evidence is ready the day your next notice lands.

Property valuation protests must be filed between June 1 and June 30 each year. 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.

See if your Lancaster County home is over-assessed

Free analysis in 30 seconds. If the numbers support a appeal, your complete evidence packet is $49.

✓ All 50 states✓ Instant results✓ $49 flat fee
Nebraska farmstead in open prairie. Lancaster County appeal guide.

How Lancaster County Assesses Property

100%of market value

Assessed by: Lancaster County Assessor/Register of Deeds

Assessment cycle: annual

Notices typically mailed: April-May

In Lancaster County, Nebraska law requires all residential and commercial property to be assessed at 100% of market value as of January 1 each year. This means your assessed value equals your property's fair market value. For example: If your home's market value is $245,100 (the county median), at Nebraska's 100% assessment ratio your assessed value would be $245,100, resulting in approximately $3,382 in annual taxes at the county's effective rate of 1.38%.

The Appeal Process

Appeals are heard by the County Board of Equalization. After filing, you'll meet with an independent referee (third-party appraiser) by phone or in person to discuss your protest and present evidence. The referee makes a recommendation to the Board of Equalization, which issues final decisions in August.

1

Step 1: File your protest between June 1-30 using Form 422. You can file online at lancaster.ne.gov/propertyprotest, by email at [email protected], in person at the County Clerk's Office (555 S 10th Street, Room 108), or by mail. Filing online is fastest and allows you to choose your hearing time.

2

Step 2: Attend a referee hearing in June or July. Once your protest is filed, an independent third-party appraiser (referee) will review it. Most hearings are conducted by phone, but you can request an in-person hearing during the week of July 20 at the Lincoln Firefighters Reception Hall. Those who file online can select their preferred hearing date and time from available slots.

3

Step 3: Present your evidence to the referee. During the hearing, provide documentation supporting your protest, such as comparable sales data, photos of property condition issues, recent appraisals, or repair estimates. The referee will consider your evidence and the assessor's valuation.

4

Step 4: Receive the Board of Equalization decision. In August, referees submit recommendations to the Lancaster County Board of Equalization, which votes on final valuations. Final value notices are mailed to all property owners and appellants on or before August 18.

5

Step 5: Appeal to TERC if needed. If you disagree with the Board's decision, you can appeal to the Nebraska Tax Equalization and Review Commission (TERC) by September 10. File the 'Appeal to Nebraska Tax Equalization and Review Commission' form with required filing fees and a copy of the Board's decision.

6

Step 6: Further appeal to district court. If TERC's decision is unfavorable, you have the right to appeal to the Nebraska Court of Appeals as a final option, though this is rarely necessary for most residential property tax appeals.

Required form: Form 422 - Real Property Valuation Protest

Filing Methods

online:File electronically at lancaster.ne.gov/propertyprotest - fastest option with ability to select hearing date/time
email:Email completed Form 422 to [email protected] - accepted until 11:59 p.m. on June 30
in-person:County Clerk's Office, 555 S 10th Street, Room 108, Lincoln, NE 68508 - accepted until end of business day on June 30
mail:Mail to County Clerk's Office, 555 S 10th Street, Room 108, Lincoln, NE 68508 - must be postmarked by June 30

Evidence to Bring

Comparable sales data from similar properties in your neighborhoodRecent independent appraisal or broker price opinionPhotographs documenting property condition issues or needed repairsRepair estimates or contractor quotes for needed workDocumentation of property characteristics that may reduce value

Lancaster County Assessor Contact

Lancaster County Assessor/Register of Deeds

Phone: 402-441-7463

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

Website: https://www.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 - Category 1 (Seniors 65+)

Sliding scale: 100% exemption for single filers with income under approximately $37,000 or married couples under $43,400; reduced percentage above these thresholds

Property tax relief for homeowners aged 65 or older who occupy their primary residence from January 1 through August 15. Provides partial to full exemption of property taxes based on income and home value.

Eligibility: Must be 65 years old by January 1 of the application year, own and occupy the home as primary residence, meet income limits (sliding scale), and home value must be less than 2 times the county average residential valueDeadline: June 30 annually (filing period: February 2 - June 30)

Homestead Exemption - Category 2 (Qualified Disabled)

Sliding scale based on income and home value, similar to senior exemption structure

Relief for individuals with qualifying permanent disabilities including loss of mobility requiring mechanical aid, amputation or permanent disability of both arms, or developmental disabilities as defined by Nebraska law.

Eligibility: Must have a qualifying permanent physical or developmental disability, own and occupy home as primary residence, and meet income and value limitsDeadline: June 30 annually (filing period: February 2 - June 30)

Homestead Exemption - Category 4V (100% Service-Connected Disabled Veterans)

100% exemption - NO income or home value limits

Full property tax exemption for veterans classified as totally permanently disabled with 100% service-connected disability rating or Individual Unemployability rating.

Eligibility: Must be a veteran with 100% service-connected permanent disability rating from VA or 100% Individual Unemployability, own and occupy home as primary residence from January 1 through August 15Deadline: Must file in years ending in 0 or 5 (2025, 2030, 2035, etc.) - not required annually once approved

Homestead Exemption - Category 4S (Surviving Spouses)

100% exemption - NO income or home value limits

Property tax exemption for unremarried surviving spouses of Category 4V veterans (100% disabled) or those who remarry after age 57.

Eligibility: Must be unremarried surviving spouse of qualifying veteran, or remarried after age 57, and occupy home as primary residence from January 1 through August 15Deadline: June 30 annually (filing period: February 2 - June 30)

Lancaster County Appeal Packet · $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

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

Frequently Asked Questions

What is the deadline to appeal my property taxes in Lancaster County for 2026?
The deadline to file a property tax appeal in Lancaster County is June 30, 2026. You can file your protest anytime between June 1 and June 30 each year. If June 30 falls on a weekend, the deadline automatically extends to the next business day. Property valuation protests must be postmarked or filed with the County Clerk's Office by the deadline, and late filings cannot be accepted as timely. We strongly recommend filing early in the June window to have more availability when scheduling your referee hearing and to allow additional time to gather supporting documentation if needed.
How do I file a property tax appeal online in Lancaster County?
Lancaster County offers an online filing portal at lancaster.ne.gov/propertyprotest, which is the fastest and easiest way to submit your appeal. When you file online, you can complete Form 422 electronically, upload supporting documents like comparable sales data or photos, and immediately select your preferred hearing date and time from available slots. Alternatively, you can email your completed Form 422 to [email protected] (accepted until 11:59 p.m. on June 30), file in person at the County Clerk's Office at 555 S 10th Street Room 108, or mail your protest to the same address. Filing electronically gives you the most control over the process and provides instant confirmation of receipt.
What happens at a Board of Equalization hearing in Lancaster County?
In Lancaster County, after you file your appeal, you'll first meet with an independent third-party appraiser called a referee, not directly with the Board of Equalization. These referee hearings take place in June and July, with most conducted by phone for convenience, though you can request an in-person hearing during the week of July 20 at the Lincoln Firefighters Reception Hall. During the hearing, you'll present your evidence such as comparable sales, photos, or appraisals to support your requested valuation. The referee reviews your evidence and the assessor's data, then submits a recommendation to the Board of Equalization in August. The Board then votes on final valuations, which are mailed to property owners by August 18. This two-step process allows for expert independent review before the Board makes its final decision.
What is the homestead exemption worth in Lancaster County?
The Nebraska Homestead Exemption can be worth thousands of dollars in Lancaster County, but the exact amount varies based on your category and income level. For seniors aged 65 and older (Category 1), single homeowners with income under approximately $37,000 or married couples under $43,400 can receive a 100% exemption on their property taxes, potentially saving over $3,000 annually on a median-valued home. The exemption amount reduces on a sliding scale as income increases above these thresholds. Veterans with 100% service-connected disability (Category 4V) receive a full 100% exemption with NO income or home value limits whatsoever. Qualified disabled individuals and surviving spouses of veterans may also qualify for full or partial exemptions. Applications must be filed with the Lancaster County Assessor between February 2 and June 30 each year using Form 458.
How much can I save by appealing my property taxes in Lancaster County?
The potential savings from a successful property tax appeal in Lancaster County depends on how much your assessed value is reduced. With the county's effective tax rate of approximately 1.38%, every $10,000 reduction in your home's assessed value saves you about $138 per year in property taxes. For example, if you successfully appeal and reduce your assessment from $250,000 to $230,000 (a $20,000 reduction), you would save approximately $276 annually. Statistics show that about 25% of homes in America are overassessed by an average of $1,346 in excess taxes per year. In Lancaster County specifically, thousands of property owners file protests each June, and many achieve meaningful reductions. The key is having strong comparable sales evidence showing your property is overvalued relative to similar homes in your area.
What evidence do I need for a Lancaster County property tax appeal?
To build a strong property tax appeal in Lancaster County, you should gather comparable sales data showing similar properties in your neighborhood that sold for less than your assessed value within the past 6-12 months. Look for homes with similar square footage, age, condition, lot size, and features. Additional powerful evidence includes a recent independent appraisal or broker price opinion, photographs documenting property condition issues or needed repairs, contractor estimates for significant repairs, and documentation of property characteristics that negatively affect value such as flooding, foundation issues, or functional obsolescence. The Lancaster County Assessor's online property search at orion.lancaster.ne.gov can help you research comparable properties. During your referee hearing, you'll present this evidence to support your requested lower valuation. The more specific and recent your comparable sales data, the stronger your case will be.
Can I appeal to a higher authority if the Lancaster County Board of Equalization denies my appeal?
Yes, if you disagree with the Lancaster County Board of Equalization's decision on your property tax appeal, you have the right to appeal to the Nebraska Tax Equalization and Review Commission (TERC) by September 10. TERC is a constitutional body created specifically to provide property owners a simpler, less expensive avenue to challenge property assessments in Nebraska. To appeal to TERC, you must file an 'Appeal to the Nebraska Tax Equalization and Review Commission' form along with the required filing fee and a copy of the Board's final value notice. TERC does not accept electronic filings; all appeals must be mailed to PO Box 95108, Lincoln, NE 68509-5108 or delivered in person to their office at 500 S 16th Street, Suite 100, Lincoln. For questions about TERC appeals, call 402-471-2842. If TERC's decision is still unfavorable, a final appeal to the Nebraska Court of Appeals is possible, though this is rarely necessary for residential properties.
Does Lancaster County assess property at 100% of market value?
Yes, Lancaster County is required by Nebraska law to assess all residential and commercial property at 100% of fair market value as of January 1 each year. This means there is no assessment ratio to calculate - your assessed value should equal your property's actual market value. The county conducts annual assessments, updating values every year based on current market conditions and sales data. Agricultural or horticultural land receiving special valuation is assessed at 75% of its agricultural market value, but standard residential properties are assessed at full market value. This 100% assessment ratio is consistent statewide across all Nebraska counties. If you believe your property's assessed value exceeds its true market value, that's the basis for filing an appeal. Your goal in an appeal is to prove through comparable sales and other evidence that your home's market value is actually lower than the assessor's determination.

Official Resources

Lancaster County Assessor Property Search →

Search and view property records, valuations, and assessment details for any property in Lancaster County.

Lancaster County Property Valuation Protest Information →

Official county page with protest forms, filing instructions, timeline, and frequently asked questions about the appeal process.

Nebraska Tax Equalization and Review Commission (TERC) →

State-level appeals body for property owners who disagree with their County Board of Equalization decision.

Nebraska Department of Revenue - Homestead Exemption →

Official state resource for homestead exemption forms, income tables, eligibility requirements, and county-specific value limits.

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)Sarpy County (Bellevue)
← All Nebraska property tax appeal info

Sources: https://www.lancaster.ne.gov/408/Property-Valuation-Protests | https://www.lancaster.ne.gov/153/AssessorRegister-of-Deeds | https://www.ownwell.com/trends/nebraska/lancaster-county | https://terc.nebraska.gov/ | https://www.lancaster.ne.gov/1473/Homestead-Exemptions | https://revenue.nebraska.gov/PAD/homestead-exemption

Last verified: 2026-07-24