The appeal procedures for Nebraska property taxes are confusing. Amendments made to correct specific problems have, in turn, created their own problems. While taxpayers are technically provided due process by the existing procedures, practically they are not. The purpose of this article is to promote greater practical due process in Nebraska's property tax appeal procedures. In achieving that purpose, this article analyzes Nebraska's property tax appeal procedures for property taxes administered by the counties, shows how those procedures lack practical due process, and suggests several changes which would give practical due process to those paying property taxes in Nebraska. Lack of practical due process can shift the property tax burden to the homeowner and small business person. This article focuses on such taxpayers and the property taxes they pay to their local governments. To show that such taxpayers will find the cost of appealing their local property taxes difficult and costly, this article discusses the issues of valuation and equalization—how and when they must be raised if they are to be successfully argued. The article explains how a taxpayer may be assessed without the right to notice or protest when real property has been undervalued, and it discusses exemptions and the unique rules which apply. Finally, it explains when and how refunds may be obtained.
Nancy J. Stara and William E. Peters,
Property Tax Appeals: An Appeal for Practical Due Process,
68 Neb. L. Rev.
Available at: http://digitalcommons.unl.edu/nlr/vol68/iss2/6