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Board of Equalization

Sarpy County

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. 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 (available June 1 through June 30) and submit to the County Clerk's office in Person or Postmarked on or before June 30th no later than 4:45 PM. If the 30th falls on a holiday or weekend, the form will be due the next business day.

 

Protests can be filed in the county clerk's office from June 1 to June 30

Property Valuation Protest Fill-In FORM 422 (available June 1 through June 30)

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

Property Valuation Protest Timeline & General Information

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

 

Date

On or before June 1

Property Valuation Protests Filed

Property Valuation Protests filed with the Sarpy County Clerk.

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.

Your Protest Must Include:

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

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.Hours:

 

Date

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

    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.

     

    Date

    Approximately June 28 - July 14

    Analyze Data & 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.

     

    Date

    Approximately June 28 - July 14

    Appeal Review

    County Board of Equalization reviews all written appeal information submitted.

    County Board of Equalization determines final values.

     

    Date

    Prior to Adjournment (deemed to be July 25th)

     

    Determination of Valuation

    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.

     

    Date

    On or before August 2

    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 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

     

    Date

    July 26 - August 24