Property
Valuation Protests
Property Valuation Protests can be filed with
the Otoe County Clerk on Form 422 (download available below)
Who may file?
Any interested person may protest the
assessed valuation of any real or personal property.
When and where to file:
The Form 422 when completed,
must be filed with the
Real Property: 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.
Personal Property: Protests must be filed on or before May 1. The
taxpayer may provide a copy of the most recent federal depreciation worksheet
or any other supporting documents as evidence of the requested change in value.
If additional space is needed, attach additional sheets to the Form 422.
The Form 422 may also be used when the county
assessor notifies a taxpayer of an additional assessment, the failure to file a
personal property return, or the imposition of a penalty. The taxpayer has
thirty days from the date the notification was mailed to protest the action of
the assessor.
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 protest must be signed and dated.
Property Valuation Protest Form 422 - pdf
Property
Valuation Protest -Editable Form pdf