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Nebraska property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

Neb. Rev. Stat. 45-104.01 sets the interest rate on delinquent political-subdivision taxes at 14% annually unless otherwise specifically provided.

Official source. Statutory. Verified .

Appeal process

For valuation protests due June 30, TERC appeal is generally due August 24 unless the protest-hearing deadline was extended.

Official source. Verified .

Who may represent homeowners

At a regular TERC hearing, nonlawyers may not present evidence or question witnesses for another person. Single-commissioner hearings have different requirements.

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Nebraska?

For valuation protests due June 30, TERC appeal is generally due August 24 unless the protest-hearing deadline was extended.

Who may represent a homeowner in a Nebraska property tax appeal?

At a regular TERC hearing, nonlawyers may not present evidence or question witnesses for another person. Single-commissioner hearings have different requirements.

Sources

nebraskalegislature.gov
Unless otherwise specifically provided, the interest rate assessed on delinquent payments of any taxes or special assessments owing to any political subdivision of the State of Nebraska shall be assessed at a rate of fourteen percent per annum.

Verified October 24, 2026

terc.nebraska.gov
an appeal from a decision on the protest must be filed on or before August 24, unless the protest hearing deadline has been extended.

Verified October 24, 2026

terc.nebraska.gov
Persons who are not authorized to practice law in Nebraska will not be allowed to present evidence or question witnesses on behalf of another person at a regular hearing. Requirements are different for single commissioner hearings.

Verified October 24, 2026