Property Valuation Protests:

Property Valuation Protests can be filed with the Butler County Clerk on Form 422. The form is available in the County Clerk’s office or from the Property Assessment Division website: http://pat.ne.gov/general/forms

Who may file?

Any person may protest the value of any real property and personal property.  This process is limited to protests of value NOT PROTESTS OF TAXES.

When and Where to file:

The Form 422 when completed; must be filed with the County Board of Equalization at the office of the County Clerk in the county where the property is located.

Real Property Filing Deadlines:  Protests must be filed on or before June 30. The requested valuation of the property must be stated along with the basis for the request. Failure to state the reasons for the requested valuation shall be grounds for dismissal of the protest. The legal description of the property and the value of the land and buildings must be included. If additional space is needed, attach the additional information to the Form 422.

Personal Property Filing Deadlines:  (1) If protesting the reported valuation as reported to the County Assessor between January 1 and May 1, the protest must be filed by June 30.  (2) If protesting the County Assessor’s notice of an additional assessment, notice of failure to file a personal property return, or the imposition of a penalty, the protest must be filed within thirty (30) days of the mailing of the notice. If additional space is needed, attach the additional information to the Form 422.

Hearing Procedure:

The person protesting the assessed valuation will be notified by the County Clerk of the place and time for the hearing on the protest.  At this hearing evidence may be submitted and witnesses may be presented.  Within seven days after the final decision, the clerk shall notify the protester of the action taken by the board.

Appeals may be taken to the Tax Equalization and Review Commission within 30 days after adjournment of the County Board of Equalization. For protests acted upon during the board’s June 1 to July 25 equalization session, adjournment is deemed to be July 25th.

Signature:

The Form 422 must be signed and dated.