Board of Equalization

Sarpy County

Welcome to the Sarpy County "Board of Equalization" (BOE). The Board of Equalization is committed to the equalization of property valuations throughout Sarpy County. The County Clerk's Office has provided some frequently asked questions FAQ's below regarding the process to protest your property valuation.

Protests are accepted in the County Clerk's office in person, online or postmarked on or before June 30th no later than 4:45 PM. If the 30th falls on a weekend, the form will be due the next business day.

To fill out Protest Form 422 for online submission, please click the link below. Please fill out ALL fields of the form. A “Choose File” button is located near the lower right hand corner of the form. This allows you to attach any supporting documents you wish to file with your Form 422. When the form is completed, click the submit button at the bottom of the page. You will receive a confirmation email stating that your submission has been received by the County Clerk’s Office. Protest Form 422 Online Submission

If you choose to mail or hand deliver your Protest Form 422, you may select the link below to fill out the form and print it. The form can then be mailed or brought into the Sarpy County Clerk’s Office at 1210 Golden Gate Drive #1250 Papillion, Nebraska 68046. Protest Form 422 to Mail or Hand Deliver

Property Valuation Protest General Information

How does my valuation change?

On or before June 1st, the Assessor certifies new property values. Notices are only mailed to property owners with a valuation change. The Property Search Link will enable you to review your valuation on-line as well as look at other comparable properties within Sarpy County. For information regarding your property value, please contact the Assessor’s Office at (402)593-2122.

What should I do if I do not agree with the valuation of my property?

If you are not satisfied with your value and choose to file a property valuation protest, you will need to complete PROTEST FORM 422. This form may be completed online for submission, completed online and printed or you may request a form to be mailed to you. Protest Form 422 is available June 1st through June 30th. Protests sent via mail will be sent to: Sarpy County Clerk 1210 Golden Gate Dr. #1250 Papillion, NE 68046.

Note: Protest forms postmarked or received before June 1 will be returned to sender.

Your protest form MUST include the following:

  • Reason(s) for protesting
  • Description of property
  • Signature
  • Date
  • Be sure you place your parcel 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.

Property owners have the responsibility of presenting relevant evidence as to why the assessed value of the protested property should be adjusted. 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.

Examples of relevant information include:

  • A recent appraisal (within last 12 months)
  • Comparable properties
  • Market sales of similar properties in a similar area
  • Cost of recent construction of the property that affects the value
  • Physical characteristics of the property
  • Income, vacancy and expense data relating to commercial property
  • Soil data showing different land uses or soil types (farmland only)
  • Discounted cash flow data for development land
  • Evidence or data that reflects the market value of the property
  • Photos

How do I submit my protest?

Protests are accepted in the County Clerk's office in person, online or postmarked on or before June 30th no later than 4:45 PM. If the 30th falls on a weekend, the form will be due the next business day.

To fill out Protest Form 422 for online submission, please click the link below. Please fill out ALL fields of the form. A “Choose File” button is located near the lower right hand corner of the form. This allows you to attach any supporting documents you wish to file with your Form 422. When the form is completed, click the submit button at the bottom of the page. You will receive a confirmation email stating that your submission has been received by the County Clerk’s Office. Protest Form 422 Online Submission

If you choose to mail or hand deliver your Protest Form 422, you may select the link below to fill out the form and print it. The form can then be mailed or brought into the Sarpy County Clerk’s Office at 1210 Golden Gate Drive #1250 Papillion, Nebraska 68046. Protest Form 422 to Mail or Hand Deliver

What is a Referee Hearing?

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 to the referee by the Sarpy County Assessor.

When is my Referee Hearing?

The County Clerk will schedule hearing date/time and will mail a Notification of Hearing Letter to the protester within 7 days prior to the hearing. Please read the notification carefully as it will have instructions on the location of the hearing. If you have any questions, please call the County Clerk’s Office at 402-593-4433 or 402-593-2114. You may also access your Referee Hearing information on the Board of Equalization Protest Look-Up Link.

 

 

Am I required to attend my hearing?

Your attendance at this hearing is recommended but not required. You may also send a representative in your place and if no one can attend, your protest will still be given full consideration.

What do I need to take to my hearing?

Property owners have the responsibility of presenting relevant evidence as to why the assessed value of the protested property should be adjusted. 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.

Examples of relevant information include:

  • A recent appraisal (within last 12 months)
  • Comparable properties
  • Market sales of similar properties in a similar area
  • Cost of recent construction of the property that affects the value
  • Physical characteristics of the property
  • Income, vacancy and expense data relating to commercial property
  • Soil data showing different land uses or soil types (farmland only)
  • Discounted cash flow data for development land
  • Evidence or data that reflects the market value of the property
  • Photos

What happens after my hearing?

After all of the hearings have been completed, Referee recommendations will be entered into the system and a final report will be forwarded to the Board of Equalization. The County Board of Equalization will review all appeal information submitted and will determine the final values prior to adjournment (deemed to be July 25th). Notice of the Board’s final determination will be mailed on or before August 2nd. The information will also be available on the Board of Equalization Protest Look-Up link.

What if I disagree with the Board of Equalization's final decision?

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 Tax Equalization & Review Commission located at the State Office Building, P.O. Box 94732, Lincoln, NE 68509, (402)471-2842. The appeal process information can be found at https://terc.nebraska.gov/appeal-process. Information about what to expect at your TERC valuation hearing can be found at https://terc.nebraska.gov/what-to-expect.