WELCOME to the Sarpy County "Board of Equalization" (BOE) web pages. Please take a moment to visit the different links to familiarize yourself with the hearing process and to get answers to your questions ("FAQ). The "Property Search" link will enable you to review your valuation on-line as well as look at other comparable properties within Sarpy County.
After you have reviewed the process and information, we recommend contacting the Assessor's office to review your valuation at 593-2122. If you then choose to file an official protest, please complete the protest Form 422 and submit to the County Clerk's office no later than June 30th. You may also request a form be mailed to you or pick one up at the Sarpy County Courthouse or your City Hall.
During the annual Board of Equalization process, property owners have the opportunity to protest the valuation placed upon their properties and present evidence to support their claim. This protest process takes place during the month of June each year.
Property owners are provided the opportunity to have an initial hearing with the Sarpy County Board appointed referees to protest the valuation placed on their properties and present their case as to what they feel the valuation should be. The referee has the authority to recommend an adjustment in the valuation (higher or lower), recommend an inspection of the property, or to recommend upholding the valuation as placed by the County Assessor.
The person protesting the assessed valuation must submit a protest and will be mailed notification by the County Clerk of the place and time for the hearing on the protest. At this hearing evidence should be submitted and witnesses may be presented. If you are unable to attend your referee hearing, your protest will still be given complete consideration and the referee will review all evidence provided and make a recommendation to the Board. You may also send a representative in your place.
Property owners have the responsibility of presenting relevant evidence as to why the assessed value of the protested property should be adjusted. Unless you provide evidence to the contrary, the law requires the assumption that the assessment is correct. It is not the responsibility of the Referee to appraise each property but rather to consider the information presented by the owner and the Assessor and make a recommendation to the Board of Equalization. Therefore, it is important that the owner provide relevant information that supports their requested valuation.
To assist you in providing the information needed for an adequate review by the referee, below are examples of relevant information you may submit with or add to your protest form:
1. A recent appraisal of the property
2. Physical characteristics of the property
3. Sales of similar properties in the area, or evidence of a recent sale of the subject property
4. If the property was recently purchased, a copy of the closing statement.
5. Income vacancy and expense data (relating to commercial property)
6. Cost of recent construction on the property that affects the value or costs needed to update or change use.
7. If you believe condition is a factor in determining your valuation, include copies of photos, repair estimates, etc. (photos will not be returned to you).
8. If there are any condition issues with your property that may need to be verified OR if your protest is based on size discrepancy, contact the Assessor's office as soon as possible to schedule an inspection.
9. Data from comparable properties including address, style (similar to yours), year built, square footage, garages and assessed valuation (list your property first).
10. Any other evidence or data that reflects the market value of your property
FARM Lands Only:
1. If you believe total assessed acreage or ground use acreages are incorrect, include a copy of a current ASCS aerial map explaining any discrepancy.
2. If buildings have been removed from your farm inventory, please state which buildings have been removed. Contact the Assessor's office as soon as possible to update their information.
Please note: All documentation provided to the Board of Equalization as evidence becomes public record. This includes photographs, which then become the property of Sarpy County.
After initial hearings you will be able to view the referees recommendation at the BOE link Protest Lookup. Please allow up to 10 business days from the time of the hearing for the information to be displayed.
The Sarpy County Board of Equalization will meet (currently scheduled July 20, 2010) to review the Referees' recommendations for each parcel protested and will either approve the recommendation or determine a different valuation. The Clerk shall notify each protester in writing (by mail) of the Board of Equalization’s final action within (7) days after the final hearings. This final determination can also be viewed at Protest Lookup.
For information on the value of your property use the Property Search or call the COUNTY ASSESSOR's OFFICE at (402) 593-2122.
For information on the process of protesting a value on a property, call the COUNTY CLERK's OFFICE (402) 593-2114 or 593-5957.