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Sarpy County Nebraska

Property Valuation Protest
Timeline & General Information

DATE

 

EVENT

 

NOTIFICATION - ACTION

On or before June 1

 

Assessor certifies new property values.

 

Notices are ONLY mailed to property owners with a valuation change.

For information regarding your property value, please contact the County Assessor's Office at (402)593-2122.

June 1 - June 30

Protests must be filed with the County Board of Equalization in the office of the County Clerk on or before June 30.

 

Property Valuation Protests filed with the Sarpy County Clerk.

Hours:

Monday-Friday; 8:00 a.m.  to 4:45 p.m.

Address:

1210 Golden Gate Drive #1250, Papillion NE 68046.

Phone: (402)593-4433

Website: www.sarpy.com

Your Protest Must Include:

  • Reason(s) for protesting
  • Description of property
  • Signature
  • Date
 

Protest forms are available on-line (June 1 through June 30). The County Clerk's Office will schedule hearing dates/times and will mail notification to the protester 7 days prior to the hearing.

Protest forms are also available at the County Clerk's Office, 1210 Golden Gate Drive, Papillion NE 68046 or 402-593-4433.  Examples of supporting documents include:
1. a recent appraisal (within last 12 months);
2. comparable properties;
3. market sales of similar properties in a similar area;
4. cost of recent construction of the property that affects the value;
5. physical characteristics of the property;
6. income, vacancy and expense data relating to commercial property;
7. soil data showing different land uses or soil types (farmland only);
8. discounted cash flow data for development land; and/or
9. any other evidence or data that reflects the market value of the property.

*Photos may also be submitted.

Be sure to write your name and/or Parcel ID number on all documents.

NOTE: Property valuation protests are public records, therefore, please cross out any personal information such as social security numbers, birth dates, bank account numbers, etc., prior to submittal.

Approximately
June 28 - July 14

 

Referee hearings conducted
The Sarpy County Board of Equalization hires independent appraisers as referees to assist them in examining all protests.

The purpose of the referee hearing is to allow protest filers to provide additional information relevant to the requested property value. Information will also be provided by the Sarpy County Assessor.

 

Written notice of referee hearing date, time and location will be sent to those filing protests.

Protests will be considered in absentia for those who waive their attendance at a referee hearing.

If the protest is based on physical characteristics that are inside the property, the Assessor's office must be allowed to make an inspection, if requested.

If the property being protested is rented, the owner must provide current lease data and recent operating expense data for the previous two years, at a minimum.

If the protest is based on equalization with similar properties, the data should be provided relating to the other properties' assessment level.

Approximately
June 28 - July 14

 

Referees analyze data and recommend values
Referee recommendations will entered into the system and a final report will be forwarded to the Board of Equalization. *Referee recommendations are not final values.

 

The Referee's recommended value should be available a few weeks after your hearing, some commercial and unusually complex properties may take longer to evaluate.

To check your value, log onto www.sarpy.com/boe. You are encouraged to check the web site daily as every effort will be made to promptly post recommended values. Recommended values may also be obtained by calling the County Clerk's Office at (402)593-4433.

The services rendered by the Referee are limited scope and the referee's report is considered to be utilized only by the Sarpy County Board of Equalization.

NOTE: The referee's report and the protest conclusions are not an appraisal, but rather a consideration of the data provided during the protest in relation to the Assessor's data and valuation of the protested property.

Prior to Adjournment (deemed to be July 25th)

 

County Board of Equalization reviews all written appeal information submitted.

 

County Board of Equalization determines final values.

On or before August 2

 

Notice of Board of Equalization Determination of Valuation

 

Final Determination of valuation notices will be mailed on or before August 2. They will also be available for review on the County Clerk's web site at www.sarpy.com/boe.

July 26 - August 24

 

The decision of the Sarpy County Board of Equalization may be appealed to the State Tax Equalization and Review Commission (TERC).

 

Appeal forms are available at the County Clerk's Office or the Tax Equalization & Review Commission located at the State Office Building, P.O. Box 94732, Lincoln, NE 68509, (402)471-2842. The form can also be downloaded at Tax Equalization & Review Commission.