State guide
Nebraska property taxes (2026)
✓ Verified August 2026 against official county pages — 2 sources linked below.
County pages for Nebraska are on the way — the statewide dates below apply everywhere, and county pages will add local rates, contacts, and exact appeal windows.
How Nebraska property taxes work
Nebraska property taxes are due December 31 but forgivingly split: the first half doesn't go delinquent until May 1 and the second half September 1 — except in Douglas, Lancaster, and Sarpy counties (Omaha and Lincoln metro), where delinquency comes a month sooner: April 1 and August 1.
County assessors value annually at 100% of market as of January 1, with valuation-change notices arriving by June 1. The protest window is fixed and short: June 1 through June 30, in writing, to the county board of equalization via the county clerk (Form 422).
Beyond the county board sits the state's Tax Equalization and Review Commission (TERC), with appeals due within 30 days of the board's decision mailing.
The Nebraska Homestead Exemption is the state's main relief — income-tested exemptions for homeowners 65+, people with disabilities, and qualifying veterans — and it's an annual filing: February 2 through June 30, every year, with the county assessor. Recent years also added refundable state income-tax credits for school district taxes paid.
When payments are due
Due December 31; delinquent in halves — May 1 and September 1 (April 1 and August 1 in Douglas, Lancaster, and Sarpy counties).
| Payment | Due | Delinquent after | Notes |
|---|---|---|---|
| First half (2026 taxes) | December 31, 2026 | May 1, 2027 | Delinquent April 1 in Douglas, Lancaster, and Sarpy counties; 14% statutory interest on delinquencies |
| Second half | December 31, 2026 | September 1, 2027 | Delinquent August 1 in Douglas, Lancaster, and Sarpy counties |
Exact dates can vary by county — use your county's page above for the dates on your bill.
How to appeal your assessment
The statewide rule: File a written protest (Form 422) with your county clerk for the county board of equalization between June 1 and June 30
The June window is statewide and firm. Valuation-change notices arrive by June 1 — but you can protest whether or not you got one.
- Check your valuation by June 1Change notices mail by June 1; values are also posted on your county assessor's site. Nebraska assesses at 100% of market value.
- File Form 422 by June 30A written, signed protest with the county clerk stating your opinion of value — free. Attach comparable sales.
- Attend your hearing (July)The county board of equalization hears protests through July and mails decisions in early August.
- Escalate to TERC if neededAppeal to the Tax Equalization and Review Commission within 30 days of the board's decision mailing.
County pages have the exact local deadlines, forms, and filing links.
Statewide exemptions
| Exemption | What it's worth | Deadline |
|---|---|---|
| Nebraska Homestead Exemption | Income-tested exemption of part or all of the home's value for homeowners 65+, people with qualifying disabilities, and certain veterans and surviving spouses | File EVERY year between February 2 and June 30 |
| School district tax credits | Refundable state income-tax credits for school district property taxes paid — claimed on the state return, increasingly delivered automatically | With the state income tax filing |
| Disabled veteran homestead categories | Veterans with qualifying service-connected disabilities (and surviving spouses) get homestead exemption categories with higher or no income limits | Same annual February 2 – June 30 filing |
Reassessment
Assessors value at 100% of market as of January 1 each year, with change notices by June 1 and the state equalizing across counties in the summer.
Value notices (Notice of valuation change) usually mail in June.
Common questions
- When are property taxes due in Nebraska?
- Technically December 31 — but the first half isn't delinquent until May 1 and the second half September 1 (April 1 and August 1 in Douglas, Lancaster, and Sarpy counties). Most homeowners pay on the delinquency rhythm.
- How do I protest my Nebraska valuation?
- File Form 422 with your county clerk between June 1 and June 30 — a fixed statewide window, free, decided by the county board of equalization in July. Next stop is TERC within 30 days of the decision.
- Do I really have to file the homestead exemption every year?
- Yes — Nebraska's homestead exemption is an annual application, February 2 through June 30, with income documentation. It's the most commonly missed deadline in the state; put it on the calendar with your protest window.
- Who qualifies for the Nebraska Homestead Exemption?
- Homeowners 65+, people with qualifying disabilities, and certain veterans and surviving spouses — under income limits that scale the exemption from partial to total. Disabled-veteran categories carry higher or no income limits.
- Why is my Omaha delinquency date earlier than my cousin's in rural Nebraska?
- Statute: Douglas, Lancaster, and Sarpy counties run one month early (April 1 / August 1) versus the rest of the state (May 1 / September 1). Same December 31 due date everywhere.
Sources
Every fact on this page comes from an official page. Check them yourself:
- Nebraska DOR — property assessment FAQs — checked 2026-08-12
- Sarpy County — real estate taxes & Form 422 — checked 2026-08-12