What happened with the 2026 protest season in Sarpy County?
Nebraska's June 1 to June 30 protest window has closed for 2026. In Sarpy County, an independent appraisal firm, Mitchell & Associates, referees the protests through July and recommends values to the Board of Equalization.
The Board makes its final determinations on or before July 25, and decisions are mailed within five business days. You can check where your protest stands anytime at apps.sarpy.gov/boe/protest_lookup.aspx.
This cycle was milder than in neighboring counties. Local reporting put the typical residential increase at just under 5 percent, with about two thirds of reviewed homes up less than 6 percent. A modest average still hides individual homes that jumped far more, which is exactly what the protest and appeal process exists to correct.
When can you protest your Sarpy County valuation?
The protest window is June 1 to June 30 every year, and there is no late filing. Protests go to the County Clerk, filed online, in person, or by mail, with a mailed protest timely if postmarked by June 30.
In-person filings are accepted at 1210 Golden Gate Drive in Papillion until 4:45 PM on June 30. For questions, the Board of Equalization is at 402-593-4321 or boe@sarpy.gov.
One friendly feature of Sarpy's process: hearings are optional. The referee considers your protest and evidence even if you never attend, so a well-documented filing can succeed on paper alone.
What is Sarpy County's January preliminary review?
Sarpy County gives homeowners an early second chance that Douglas and Lancaster do not advertise as loudly. Each January, the assessor posts preliminary values online before they become official, and in 2026 the county mailed postcards to roughly 75,000 property owners announcing them.
Expect a similar rhythm next year. Checking your preliminary value in mid January and raising problems by late February can get an error fixed months before protest season, with no form and no hearing required.
For the 2026 cycle, the key dates ran like this:
- Preliminary values posted online January 15, 2026.
- Informal review with the assessor's office available through February 27, 2026, with no protest filing required. The assessor's office is at 402-593-2122.
- Values could still change until March 25, 2026, before final notices went out.
How does the Form 422 protest process work?
If the informal review does not resolve things, the June protest is the formal route. Nebraska protests use Form 422, with requested land, building, and total values, or Form 422A for total value only, and Neb. Rev. Stat. 77-1502 requires reasons, a requested valuation, a property description, and documentation sufficient for the Board to determine a different value.
The strongest documentation is the same everywhere in Nebraska: recent sales of comparable homes, your own recent purchase price or an appraisal, photos and estimates for condition problems, and corrections to errors in the county's property record.
Start to finish, a Sarpy County protest looks like this:
- Watch for preliminary values in mid January and request an informal review with the assessor by late February if the number looks wrong.
- If the final June 1 value is still too high, file Form 422 or 422A with the County Clerk by June 30, with your evidence attached.
- Mitchell & Associates reviews the protest in July and recommends a value. Attending a hearing is optional.
- The Board of Equalization issues final determinations on or before July 25, mailed within five business days.
- If you disagree, appeal to the state Tax Equalization and Review Commission. Check your decision notice for the deadline.
What if you disagree with the Board's decision?
Sarpy County decisions arrive earlier than in Douglas or Lancaster, since the Board wraps up by July 25. If the answer disappoints you, the next step is an appeal to Nebraska's Tax Equalization and Review Commission, or TERC.
The TERC deadline for Sarpy County protests is August 24, or September 10 if the county extended its hearing deadline, so check your decision notice for the date that applies to you. That window is open right now for the 2026 cycle, and it closes fast.
As elsewhere in Nebraska, TERC only hears appeals from Board of Equalization decisions, so filing the June protest is what preserves your right to go to the state. Keep your evidence file together, because the same comparable sales carry the appeal.
Read the notice the day it arrives and calendar the deadline immediately. If you miss it, your next opportunity is the January 2027 preliminary review, followed by the June 2027 protest window.
How much money is at stake?
Sarpy County's average effective rate across all taxing districts was 2.01 percent in 2024, well above the 1.53 percent statewide average. On a $350,000 home, in line with typical Papillion values around $385,700 and cheaper Bellevue stock, that is roughly $7,051 in annual property tax.
A 10 percent valuation cut on that home saves about $705 every year, and the benefit repeats until the county revalues. Even a smaller correction, say 5 percent, is worth roughly $350 a year for a few hours of paperwork.
Do not mistake automatic relief for an appeal outcome. Under LB 34, the school district property tax credit now appears directly on your tax statement, worth $119.00 per $100,000 of non-agricultural valuation on 2025 Sarpy statements, and every owner gets it. Separately, the homestead exemption (Form 458, filed with the assessor February 2 to June 30) can reduce or eliminate taxes for homeowners 65 and older, certain disabled individuals, and qualifying disabled veterans, subject to income and home value limits.
Is protesting worth it in Sarpy County?
Between the free January informal review and the free June protest, Sarpy County effectively gives you two no-cost chances a year to fix an inflated value, and the referee reviews your evidence whether or not you attend a hearing. With one of the higher effective tax rates in the state, even a modest correction pays for the effort many times over.
The catch is the same as everywhere in Nebraska: documentation decides the outcome, and a protest without comparable sales or condition evidence gives the referee nothing to work with.
If you would rather hand it off, Homespring manages Nebraska appeals end to end, from the Form 422 and evidence packet through the referee review and any TERC appeal, with no upfront fee.