Property Values & Protests


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Cover Letter Form 422

Property Valuation Protest Form 422

Who may file?

Any interested person may protest the assessed valuation of any real or personal property.

The Nebraska Department of Revenue Property Assessment Information Guide explains the process.

When and where to file?

Prior to filing this protest we ask that you discuss the valuation with a representative of the Assessors office. This could very possibly eliminate the need for protest. If after consultation with the Assessors office you still wish to file a protest, please read carefully the instructions printed on the protest form.

Print and complete the cover letter and Form 422 for filing. The Cover letter and a Form 422 must be completed and filed with the County Board of Equalization at the Office of the County Clerk, 1601 Broadway Street, P.O. Box 39, Dakota City, NE 68731-0039. Time period to file Property Valuation Protest is June 1 to June 30.

Reasons for Dismissal of any Protest Form:

  1. It must have a description of the property, address, legal description etc.
  2. A reason for the protest. (High taxes are not a reason)
  3. It must be signed and dated by the person filing the protest.
  4. The original must be filed on or before June 30th with the clerk’s office in the county where the property is located.


If you arer interested in appealing the decision by the County Board of Equalization you may do so by filing with the Tax Equalization and Review Commission (TERC). Instructions on this process as well as the necessary forms are available at the TERC website