Sarpy County conducts an annual Board of Equalization process wherein 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 file a formal protest of 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), based upon the evidence presented, to recommend an inspection of the property, or to recommend upholding the valuation as placed by the County Assessor. All protests must be received or postmarked by June 30th.
The person protesting the assessed valuation must submit a Property Protest Form 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.
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 of the property
- sales of similar properties in a similar area, or evidence of a recent sale of the subject property
- physical characteristics of the property
- income, vacancy and expense data relating to commercial property
- cost of recent construction on the property that affects the value or costs needed to update or change use.
- any other evidence or data that reflects the market value of your property
After initial hearings you will be able to view the referees recommendation at the BOE link Protest Lookup.
If the property owner feels the referees recommendation is NOT accurate and has new and/or additional information to present to the County Board they have the option of making an appointment (402-593-4485) to present their case to the Sarpy County Board of Equalization during the scheduled July Board of Equalization session (Currently scheduled for July 19, 2005). Property owner must provide 6 copies of any information that will be provided to the Board PRIOR to their hearing. Please note that only those property owners that filed an initial protest during June may request an appointment to appear before the Board in July.
The Board of Equalization's tentatively scheduled session will be July 19TH to hear the referees recommendations and make their final determination. Within seven (7) days after the final decision, the clerk shall notify the protester in writing of the action taken by the board. This final determination can also be view at Protest Lookup.
Appeals may be taken to the Tax Equalization and Review Commission (402-471-2842) within thirty (30) days after adjournment of the County Board of Equalization. For protests acted upon during the board's June 1 to July 25 equalization session, adjournment is deemed to be July 25.
For information on the value of your property use the Property Lookup 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) 593-4485.