Form 422 - Property Valuation Protest

The Board of Equalization is committed to the equalization of property valuations throughout Sarpy County. The Board bases its final decision on data from the County Assessor's office, data presented by each protester, and the recommendation of the independent referees assisting the Board of Equalization in the analysis of valuation protests.

Please note: Property valuation protests can be filed with the County Clerk’s Office online, in person, or via mail from June 1 to June 30. Protest forms received before June 1 or postmarked after June 30 cannot be accepted as timely filed.

Contact the Board of Equalization via email or by phone at 402-593-4433.

  1. Before You Protest
  2. File a Protest
  3. Before Your Hearing
  4. After Your Hearing
  5. Board Final Determination

Sarpy County notifies property owners in the county of their property valuation as required by Nebraska Revised Statute § 77-1315. Property owners have until June 30 (or next business day) to file protests. These protests are to be heard by the Sarpy County Board of Equalization (“Board”) as required by Nebraska Revised Statute § 77-1502.  

We recommend reviewing your property valuation and if you have questions, contact the Assessor's office at 593-2122.

 If you then choose to file an official protest, please complete the form 422(available June 1 through June 30) and submit to the County Clerk's office on-line/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.

  1. Property Valuation FAQs
  2. Valuation Protest FAQs
  3. Resource Links