County Board of Equalization Important Dates/Deadlines

Important Deadlines

February

  • February 1 through June 1
    • Grant or Withhold Exemption for Exemption Applicants

April

  • April 1
    • Protests Due for Government Property Not Used for Public Purpose

May

  • May 1
    • CBoE Must Issue Decision for Public Purpose Protests

June

  • June 1
    • Last for for Granting/Withholding Exemptions (Religious,Charitable,etc.)
    • CBoE Decisions from Public Purpose Protests May Be Appealed to TERC
    • After This Date, Notice May Be Sent for Omitted Property
       
  • June 1 through July 25
    • CBoE Meets to Review/Decide Written Valuation Protests CBoE Considers/Corrects the Current Year’s Assessment of Overvalued and Undervalued Property

July

  • July 20
    • Homestead Extension for Late Filing if Adopted by County Board
       
  • July 22
    • CBoE Sends Notice of Valuation Change for
    • Agricultural Land Receiving Special Valuation if No Notice was
    • Sent by County Assessor Prior to June 1
       
  • July 26
    • Petitions Must Be Filed with TERC for Adjustment to a Class or Subclass of Real Property
       
  • July 31
    • County Assessor Must Present Plan of Assessment to CBoE

August

  • August 2 
    • County Clerk Mails Notice of CBoE’s Determination to Protestor of Valuation
       
  • August 10
    • Last Day for TERC to Hear and Act on CBoE Petition
       
  • August 24
    • Last Day to Appeal to TERC from CBoE Valuation Protest Determinations

September

  • During Month Publish Permissive Exemptions and Send Proof to PTA
     
  • September 15
    • CBoE Determination on Overvalued, Undervalued Protests

October

  • October 15
    • Levy Date
       
  • October 15
    • Appeal to TERC from Overvalued, Undervalued CBoE Determinations
       
  • October 31
    • Last Day for CBoE Resolution Requesting PTA Assumption of Assessor’s Office (Applicable every other year after 10/31/2006)
       
  • October 31
    • Mail Plan of Assessment to PTA (Assessor)

November

  • November 5
    • Correct Clerical Errors for Incorrect Levies
       
  • November 10
    • Any Local System or County Official May File Written Objections to Adjusted Valuations Due to Clerical Error or Greenbelt Additions

December

  • December 15
    • Review for Exemptions Must be Completed by CBoE (Applications/Reaffirmations Filed with Assessor)
       
  • December 31
    • Exemption Applications Must be Made on or Before This Date (Applications Filed with Assessor)

On-Going

  • Determination of Exempt/Taxable Status for Motor Vehicles (Treasurer)
  • Approval/Denial of Tax List Corrections (Assessor)

Important Filing Dates

By April 1

  • Protest of County Assessor’s Determination of Taxable Status

By June 30

Property Valuation Protest


Protest forms are available in the County Clerk's office or online at http://pat.ne.gov/general/forms

  • Select Form  #422A
  • Protests must be filed in the Clerk's Offics
    • Original Signature Form Required
    • No faxed copies will be accepted

County Board of Equalization Actions may be Appealed generally within 30 days of the decision to the Nebraka Tax Equalization and Review Commission

Annual Budget and Levy Timeline

July 26

  • Petitions to TERC to adjust a class or subclass of real property

August 1

  • Districts submit preliminary property tax requests

August 10

  • TERC response to class/subclass adjustment
  • PTA certifies values to public utility/railroad companies
  • PTA certifies values to assessor

August 20

  • Assessor certifies values to taxing entities

September 1

  • Board adopts final levy allocations

September 20

  • Taxing entities certify to levying board

October 9

  • Last date for vote to exceed levy

October 13

  • Vote to rescind, modify excess levy
  • Certify Resolutions for Tax Requests to County Clerk

October 15

  • CBoE certifies all levies
  • CBoE levies taxes

November 5

  • Last date to correct clerical errors

November 19

  • Assessor transcribes tax list

November 22

  • Assessor certifies/delivers tax list to treasurer

December 1

  • Assessor certifies total taxable valuation and Certificate of Taxes Levied to PTA