(1)(a) Except as provided in subdivision (b) of this subsection, the county assessor shall, after March 19 and on or before June 1, implement adjustments to the real property assessment roll for actions of the Tax Equalization and Review Commission.

(b) In any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, such adjustments shall be implemented after March 25 and on or before June 1.

(2) On or before June 1, in addition to the notice of preliminary valuation sent pursuant to section 77-1301, the county assessor shall create a notice to be delivered to the owner of record as of May 20 of the assessed value of every item of real property not exempt from taxation which has been assessed at a value different than in the previous year. Such notice shall be delivered by first-class mail addressed to such owner's last-known address. It shall identify the item of real property and shall display a column for the prior tax year and the current tax year. Under the column for the prior tax year, the notice shall display the valuation of the parcel in the prior tax year, the amount each city, county, and school district levied against such parcel in the prior tax year, and the total amount of taxes levied against such parcel in the prior tax year by the city, county, and school district. Under the column for the current tax year, the notice shall display the valuation of the parcel in the current tax year and the total amount of taxes that would be levied against such parcel by each city, county, and school district using the previous year's rate of levy. The notice shall state that the tax amounts do not include any homestead exemptions or property tax credits. The notice shall state the following, in a font size larger than any other font appearing on the notice: "KNOW YOUR RIGHTS: If you believe the valuation of the parcel described in this notice to be in error, you may file a protest of this valuation with the county clerk on or before June 30, and your protest shall be decided by the county board of equalization. Your protest must be accompanied by documentation sufficient to justify the requested valuation; if not, your protest will be dismissed. If you are concerned about the effect your valuation may have on how much tax will be levied against your parcel, you are encouraged to attend any and all of the budget hearings for the political subdivisions listed above. This notice displays the amount of tax which would be levied if the levy rate for each of the listed political subdivisions were unchanged from the prior year. The valuation for your parcel will not be certified to the listed political subdivisions by the county until August 20." The notice shall include the date of convening of the county board of equalization and the dates for filing a protest. The notice shall also state the following: "The time and place of the budget hearings will be reported to the county assessor by each political subdivision listed above on or before June 1. Such time and place can change based on unforeseen circumstances. You are encouraged to verify with each listed political subdivision that the time and place of the budget hearings has not changed. You will receive a postcard from the state, mailed on or before July 1, which will provide further information."

(3) Immediately upon completion of the assessment roll, the county assessor shall cause to be published in a newspaper of general circulation in the county a certification that the assessment roll is complete and notices of valuation changes have been mailed and provide the final date for filing valuation protests with the county board of equalization.

(4) The county assessor shall annually, on or before June 6, post in his or her office and, as designated by the county board, mail to a newspaper of general circulation and to licensed broadcast media in the county the assessment ratios as found in his or her county as determined by the Tax Equalization and Review Commission and any other statistical measures, including, but not limited to, the assessment-to-sales ratio, the coefficient of dispersion, and the price-related differential.

(5) On or before June 1, each political subdivision levying a tax against property shall inform the county assessor of every county in which the political subdivision has the authority to levy such tax of the time and place of the political subdivision's first budget hearing. Failure by a political subdivision to comply with this subsection shall not (a) constitute a violation of this subsection by the county assessor, (b) invalidate the political subdivision's property tax request, or (c) constitute an unauthorized levy under section 77-1606. For purposes of this subsection, political subdivision means a county, city, or school district.

(6) On or before June 1, the county assessor shall send the Property Tax Administrator a report which includes:

(a) The name and address of every person receiving the notice required by subsection (2) of this section; and

(b) The county's website address where the following information shall be posted:

(i) The time and place of the first budget hearing for the county and each city and school district authorized to levy a tax within the county; and

(ii) The time and place of the joint public hearing held pursuant to section 77-1629.

(7) On or before June 25, the Department of Revenue shall send each person listed in the report provided pursuant to subsection (6) of this section a postcard containing information about the website address described in subdivision (6)(b) of this section.

Source:Laws 1903, c. 73, § 116, p. 427; Laws 1909, c. 111, § 1, p. 444; R.S.1913, § 6431; C.S.1922, § 5966; Laws 1927, c. 179, § 1, p. 519; C.S.1929, § 77-1612; R.S.1943, § 77-1315; Laws 1947, c. 250, § 26, p. 798; Laws 1947, c. 251, § 34, p. 825; Laws 1953, c. 271, § 1, p. 896; Laws 1953, c. 270, § 4, p. 894; Laws 1953, c. 272, § 1, p. 897; Laws 1959, c. 355, § 22, p. 1266; Laws 1959, c. 370, § 4, p. 1305; Laws 1971, LB 209, § 1; Laws 1979, LB 187, § 206; Laws 1984, LB 660, § 1; Laws 1992, LB 1063, § 120; Laws 1992, Second Spec. Sess., LB 1, § 93; Laws 1994, LB 902, § 16; Laws 1995, LB 452, § 18; Laws 1997, LB 270, § 68; Laws 1999, LB 194, § 17; Laws 2001, LB 156, § 1; Laws 2001, LB 170, § 6; Laws 2002, LB 994, § 12; Laws 2004, LB 973, § 20; Laws 2005, LB 261, § 2; Laws 2011, LB384, § 10; Laws 2012, LB822, § 1; Laws 2026, LB803, § 14; Laws 2026, LB834, § 15.
Note: The Revisor of Statutes has pursuant to section 49-769 correlated LB803, section 14, with LB834, section 15, to reflect all amendments.
Note: Changes made by LB803 became operative January 1, 2027. Changes made by LB834 became effective July 18, 2026.

Annotations

1. Notice

2. Miscellaneous

1. Notice

Increased assessment of property held void where notice requirement not met. Reed v. County of Hall, 199 Neb. 134, 256 N.W.2d 861 (1977).

Notice to landowner by an assessor of an increase in assessment of property for taxation is required. Keller v. Keith County, 179 Neb. 111, 136 N.W.2d 441 (1965).

Requirement of notice to landowner of any increase in value of realty is mandatory. Babin v. County of Madison, 161 Neb. 536, 73 N.W.2d 807 (1955); Gamboni v. County of Otoe, 159 Neb. 417, 67 N.W.2d 489 (1954).

Where improvements are added to realty and assessed in a year when real estate is not required to be assessed, notice under this section is not required. Watson Bros. Realty Co. v. County of Douglas, 149 Neb. 799, 32 N.W.2d 763 (1948).

Provision requiring notice to landowner of any increase in assessed value of his realty over last previous assessment is mandatory. Tax levied on such increase, made without notice to owner, is void, and collection may be enjoined. Rosenbery v. Douglas County, 123 Neb. 803, 244 N.W. 398 (1932).

County board of equalization cannot raise the assessed valuation of an individual taxpayer without a complaint and without notice to taxpayer. Brown v. Douglas County, 98 Neb. 299, 152 N.W. 545 (1915).

2. Miscellaneous

When a county board of equalization exercises its direct authority under section 77-1502 to add omitted property or to increase the assessment of undervalued property, the April 1 notice deadline under this section is not applicable, and the board may meet at any time. Farmers Co-op Assn. v. Boone County, 213 Neb. 763, 332 N.W.2d 32 (1983).

This section does not apply to increases in valuation ordered by the State Board of Equalization and Assessment under section 77-508.01, R.R.S.1943. Hansen v. County of Lincoln, 188 Neb. 461, 197 N.W.2d 651 (1972).

State Board of Equalization and Assessment has authority to make rules and regulations. County of Brown v. State Board of Equalization and Assessment, 180 Neb. 487, 143 N.W.2d 896 (1966); County of Kimball v. State Board of Equalization and Assessment, 180 Neb. 482, 143 N.W.2d 893 (1966); County of Blaine v. State Board of Equalization and Assessment, 180 Neb. 471, 143 N.W.2d 880 (1966).

County assessor must prepare and forward revision of returns filed with him. Fromkin v. State, 158 Neb. 377, 63 N.W.2d 332 (1954).

Procedure when real estate is assessed at a higher figure than at last previous assessment stated. Radium Hospital v. Greenleaf, 118 Neb. 136, 223 N.W. 667 (1929).