Sarpy County Property Tax Appeal, Nebraska

Travis Bunn·Updated July 22, 2026

Sarpy County is Nebraska's third-most populous county with an estimated population of 208,303 as of 2025, with Papillion serving as the county seat and Bellevue as the largest city. The county is part of the Omaha metropolitan area and carries Nebraska's highest effective property tax rate at 1.79%, significantly exceeding the state average of 1.28%. Property tax appeals matter here because homeowners face some of the highest tax burdens in the state, the median annual property tax bill of $5,157 is more than double the national median of $2,400 and nearly triple the Nebraska state average, making even modest reductions worth hundreds or thousands of dollars in annual savings.

Notable cities: Bellevue, Papillion, La Vista, Gretna

Median Home

$287,600

Tax Rate

1.79%

Annual Tax

$5,157

On the typical Sarpy County home, valued near $287,600 at the county’s effective tax rate of 1.79%, 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

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. Forms submitted before June 1 or postmarked after June 30 cannot be accepted as timely filed.

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How Sarpy County Assesses Property

100%of market value

Assessed by: Sarpy County Assessor's Office

Assessment cycle: annual

Notices typically mailed: May (by May 20)

In Nebraska, all residential real property is assessed at 100% of actual market value as of January 1 each year. If your home's market value is $287,600 (the county median), your assessed value would be $287,600 at Nebraska's 100% assessment ratio. At Sarpy County's effective tax rate of 1.79%, this would result in approximately $5,148 in annual property taxes before any exemptions are applied.

The Appeal Process

Appeals are heard by the County Board of Equalization. After filing Form 422, the Sarpy County Board of Equalization will schedule a referee hearing with Mitchell & Associates, an independent appraisal firm. During the hearing, you will present evidence about your property's value as of January 1 and answer questions about your appeal.

Step 1: Review your property valuation notice received in May. If you believe your assessment is too high, contact the Assessor's Office at 402-593-2122 for an informal discussion before filing a formal protest.

Step 2: Gather evidence to support your appeal, including recent comparable home sales in your neighborhood, a recent independent appraisal, photographs of property defects or damage, repair estimates, and your property record card showing assessment details.

Step 3: Complete and file Form 422 (Property Valuation Protest) with the County Clerk's Office between June 1 and June 30. The form is available online at apps.sarpy.gov/form422 during this period. Include your requested valuation and a written statement explaining why you believe the assessment should be reduced.

Step 4: Attend your referee hearing scheduled by the Sarpy County Board of Equalization. Mitchell & Associates, the independent appraisal firm hired by the Board, will conduct your hearing. Present your evidence and explain why your property is overvalued or not equalized with comparable properties as of January 1.

Step 5: Receive the Board's written decision, which must be mailed to you by August 1. If you disagree with the County Board's decision, you may appeal to the Nebraska Tax Equalization and Review Commission (TERC) by August 24 (or September 10 if the hearing deadline was extended). Contact TERC at 402-471-2842 or visit www.terc.ne.gov.

Step 6: If still unsatisfied after TERC's decision, you may appeal to district court within 30 days of the Commission's final order, as provided under Nebraska statutes.

Required form: Form 422 - Property Valuation Protest

Filing Methods

online:File online at https://apps.sarpy.gov/form422/ (available June 1-30 only)

in-person:County Clerk's Office, 1102 E. 1st Street, Papillion, NE 68046 (must be submitted by 4:45 PM on June 30)

mail:Mail to County Clerk's Office at 1102 E. 1st Street, Papillion, NE 68046 (must be postmarked by June 30)

email:Contact Board of Equalization at 402-593-4321 for email filing instructions

Evidence to Bring

Recent comparable sales from your neighborhood (sold within the past 6-12 months)Independent appraisal or market analysisPhotographs documenting property condition, defects, or damageRepair estimates or invoices for needed workProperty record card from the Assessor's Office showing assessment details

Sarpy County Assessor Contact

Sarpy County Assessor's Office

Phone: 402-593-2122

Address: 1102 E. 1st Street, Suite 2, Papillion, NE 68046

Website: https://www.sarpy.gov/159/Assessor

Online Portal: https://apps.sarpy.gov/form422/

Tax Exemptions in Sarpy County

Homestead Exemption - Category 1 (Seniors 65+)

10% to 100% of assessed value depending on income

Property tax relief for homeowners age 65 or older who own and occupy their home. Provides 100% exemption for those with household income under approximately $37,000 (single) or $43,400 (married), with a sliding scale for higher incomes.

Eligibility: Must be age 65 or older as of January 1, own and occupy the homestead, and meet household income and home value requirements on a sliding scale.Deadline: June 30, 2026

Homestead Exemption - Category 2 (Disabled)

10% to 100% of assessed value depending on income

Property tax relief for homeowners who are totally and permanently disabled and meet income requirements.

Eligibility: Must be totally and permanently disabled, own and occupy the homestead, and meet household income and home value requirements.Deadline: June 30, 2026

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

100% exemption on entire assessed value

Full property tax exemption for qualifying disabled veterans with no income or home value limits.

Eligibility: Veterans with 100% service-connected permanent disability rating or 100% Individual Unemployability rating who own and occupy the homestead from January 1 through August 15. Must have been discharged with honorable or general (under honorable conditions) characterization.Deadline: Must be filed in years ending in 0 or 5 (2025, 2030, 2035, etc.)

Homestead Exemption - Category 4S & 5 (Surviving Spouses)

Varies by category, no income limits

Property tax relief for unremarried surviving spouses of servicemembers killed in action or veterans whose home was substantially contributed to by the VA.

Eligibility: Must be an unremarried surviving spouse, own and occupy the homestead, and meet specific category requirements.Deadline: June 30, 2026

Sarpy County Appeal Packet — $49

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Sarpy County for 2026?

The deadline to file a property tax appeal in Sarpy County is June 30, 2026. Property valuation protests using Form 422 must be submitted to the County Clerk's Office between June 1 and June 30 each year. If June 30 falls on a weekend, the deadline extends to the next business day. Forms submitted before June 1 or postmarked after June 30 cannot be accepted as timely filed, so it's critical to file within this 30-day window to preserve your appeal rights for the current tax year.

How do I file a property tax appeal online in Sarpy County?

You can file your property tax appeal online through Sarpy County's Form 422 portal at https://apps.sarpy.gov/form422/, which is available only during the June 1-30 filing period each year. Complete the form with your property information, requested valuation, and detailed reasons for your appeal, then submit it electronically before the June 30 deadline. You can also download and print Form 422 from this portal if you prefer to submit by mail or in person to the County Clerk's Office at 1102 E. 1st Street, Papillion, NE 68046.

What happens at a Board of Equalization hearing in Sarpy County?

After you file Form 422, the Sarpy County Board of Equalization will schedule a referee hearing conducted by Mitchell & Associates, an independent appraisal firm hired to assist the Board. During the hearing, you will present your evidence showing why your property's assessed value as of January 1 should be reduced, including comparable sales data, appraisals, photographs, or documentation of property defects. The referee will review your evidence and make a recommendation to the Board. The Board must mail you a written decision by August 1. If you're not satisfied with the decision, you can appeal to the Nebraska Tax Equalization and Review Commission (TERC) by August 24.

What is the homestead exemption worth in Sarpy County?

The value of Sarpy County's homestead exemption depends on your category and income level. For seniors age 65+ or disabled individuals with household income under approximately $37,000 (single) or $43,400 (married), the exemption provides 100% property tax relief, potentially worth over $5,000 annually on the county's median home value of $287,600. A sliding scale applies for higher incomes. Veterans with 100% service-connected disability receive full exemption regardless of income or home value. You must file Form 458 with the Assessor's Office between February 2 and June 30, 2026 to receive the exemption.

How much can I save by appealing my property taxes in Sarpy County?

In Sarpy County, even a modest 5-10% reduction in assessed value can save homeowners hundreds of dollars annually due to the county's high 1.79% effective tax rate. For example, if you successfully reduce your assessment from $287,600 to $270,000 (a $17,600 or 6% reduction), you would save approximately $315 per year. A 10% reduction on a $300,000 home would save roughly $537 annually. Since about 25% of homes nationwide are overassessed by an average of $1,346 according to industry data, many Sarpy County homeowners have legitimate grounds for appeal given the county's aggressive valuation environment and rapid home price appreciation.

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

To win your Sarpy County property tax appeal, you need compelling evidence that your property's assessed value exceeds its actual market value as of January 1, or that it's not equalized with comparable properties. The strongest evidence includes recent comparable sales from your neighborhood (homes sold within 6-12 months with similar size, age, and features), a recent independent appraisal or broker price opinion, photographs documenting property defects or needed repairs, contractor estimates for major repairs, and your property record card from the Assessor's Office. You must provide all evidence when filing Form 422, additional evidence typically cannot be added later. Focus on objective data showing your home is worth less than the assessed value, not arguments about tax burden or affordability.

Can I appeal my Sarpy County property taxes if I just bought my home?

Yes, you can appeal your Sarpy County property taxes even if you recently purchased your home, and your purchase price can be strong evidence in your appeal if you paid less than the assessed value. However, Nebraska law presumes the county's assessment is correct, so you'll need to explain why your purchase price represents actual market value as of January 1 (the assessment date), not a later date. If you bought the home in an arm's-length transaction close to January 1 without special circumstances (foreclosure, family sale, distress sale), your purchase price can support your appeal. Include your closing statement and evidence that the sale was a normal market transaction when filing Form 422 between June 1-30.

What if I miss the June 30 appeal deadline in Sarpy County?

If you miss the June 30 deadline to file Form 422 in Sarpy County, you lose your right to appeal your property assessment for that tax year, there are no extensions or late filings accepted except in extraordinary circumstances like medical incapacitation. Your only option is to wait until the next appeal period (June 1-30 of the following year) to challenge the next year's assessment. However, you must still pay your property taxes by the payment deadlines (April 1 and August 1) to avoid 14% annual interest charges that compound daily. Mark your calendar now for the June 1-30 filing window and consider setting reminders in May when assessment notices are typically mailed to property owners.

Official Resources

Sarpy County Assessor's Office →

Official county assessor website with property valuation information, homestead exemption details, and contact information for assessment questions.

Sarpy County Property Search Portal →

Search property assessments by parcel number, owner name, or address to view assessed values, tax information, and property characteristics.

Form 422 Property Valuation Protest (Online Filing) →

File your property tax appeal online during the June 1-30 period or download Form 422 for mail/in-person submission to the County Clerk.

Nebraska Tax Equalization and Review Commission (TERC) →

State-level appeals commission where you can appeal the County Board of Equalization's decision, with forms, filing deadlines, and hearing information.

Nebraska Department of Revenue - Homestead Exemption →

State resource for homestead exemption eligibility requirements, income tables, Form 458 applications, and program details for all Nebraska counties.

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)Lancaster County (Lincoln)

← All Nebraska property tax appeal info

Sources: https://www.sarpy.gov/770/Form-422---Property-Valuation-Protest | https://apps.sarpy.gov/form422/ | https://www.sarpy.gov/159/Assessor | https://www.sarpy.gov/165/Homestead-Exemption | https://taxbycounty.com/nebraska/sarpy-county | https://www.ownwell.com/trends/nebraska/sarpy-county | https://terc.nebraska.gov/ | https://revenue.nebraska.gov/PAD/homestead-exemption

Last verified: 2026-07-22