FairAppeal

The Appeal Process

How the Douglas County NE Referee Review Process Works

FairAppeal Editorial Team · April 9, 2026 · 3 min read

Every Douglas County valuation protest is read by an independent referee, with an optional 15-minute appointment, before the Board of Equalization votes.

In Douglas County, every valuation protest is read by an independent referee, a real estate professional who does not work for the assessor. The owner can take an optional fifteen-minute appointment in person or by phone. The Board of Equalization then votes on the referee's recommendations by about August 10 and mails decisions by mid-August.

Who reviews a Douglas County valuation protest?

Every protest filed between June 1 and June 30 goes to a referee, an independent real estate professional separate from the office that set the value. That structure is the heart of a Nebraska valuation protest, and it is what makes the process more than a rubber stamp. The referee studies the protest, weighs it against the county's record, and writes a recommendation that the Board of Equalization later votes on. Building that case so the referee sees the full picture is harder than a homeowner expects, and FairAppeal handles the entire property tax appeal on the owner's behalf.

  1. File the protest

    June 1 to June 30

    The signed protest is filed with the county clerk inside the one-month window. There is no county filing fee.

  2. Referee review

    Summer

    An independent referee reads the protest, with an optional fifteen-minute appointment in person or by phone.

  3. Board votes

    By about August 10

    The Board of Equalization votes on the referee's recommendations for every protest filed that year.

  4. Decision mailed

    By mid-August

    Written decisions go out. A homeowner who disagrees can continue to the state commission by September 10.

Do you have to attend a hearing in person?

No. The appointment is optional and runs about fifteen minutes, in person or by phone, and a protest gets a full referee review whether or not the owner shows up. An owner can also authorize someone to file and handle the protest for them, so the calendar pressure of late June and early August does not have to land on the homeowner at all.

When does the board decide?

The Board of Equalization votes on the referee recommendations by about August 10 and mails written decisions by mid-August. A homeowner who disagrees can carry the case to the state's Tax Equalization and Review Commission, with a September 10 deadline in Douglas County and a filing fee of $40 to $85. The board can move a value up or down, though the county notes an increase seldom occurs.

Douglas County

Look up if you are overpaying on your Douglas County home.

What is the bottom line on the referee review?

One referee reads every protest, the appointment is optional and short, and the board mails decisions by mid-August. The whole arc runs from the June 1 to June 30 filing window to a written answer six weeks later. A Fair Appeal review is free, and the fee, when it applies, is a percentage of first-year tax savings. See the full Douglas County protest guide and the protest deadline.