If you receive a Form 458R from the Assessor rejecting your homestead exemption for real property and disagree with the notice, you may request a hearing with the County Board of Equalization. Written complaints must be filed with the County Clerk (1210 Golden Gate Drive Suite 1250, Papillion or email: boe@sarpy.gov) within 30 days of receipt of the notice. A written complaint must include the reasons you believe the rejection is in error and a copy of the Form 458R. If you are dissatisfied with the County Board of Equalization decision, you have the right to appeal the Board’s decision to the Tax Equalization and Review Commission within 30 days after the decision.
Homestead Exemption Applications approved by the County Board of Equalization are subject to review by the Tax Commissioner.