FairAppeal

The Appeal Process

What Is Nebraska's Tax Equalization and Review Commission?

FairAppeal Editorial Team · February 24, 2026 · 2 min read

TERC is the state board you appeal to after your county board says no. Here is the Douglas County deadline, the filing fee, and what the next level looks like.

Say your county board reviewed your protest and kept your value where it was. That is not the end of the road. The next level is the Tax Equalization and Review Commission, a statewide body that hears appeals after the county says no. For Douglas County, the deadline is September 10, and TERC charges a filing fee.

What is the Nebraska Tax Equalization and Review Commission?

TERC is the state-level commission that reviews property valuation appeals after the county Board of Equalization has ruled. It is a separate forum from your county protest, with its own deadline and its own paperwork. The county step is free to file. TERC charges a filing fee that runs from $40 to $85 depending on the value of the property. It is the second chance Nebraska builds into the system, and it exists precisely because county boards do not always get the value right.

Nebraska

Look up if you are overpaying on your Nebraska home.

When is the TERC deadline in Douglas County?

For Douglas County, the deadline to appeal a value to TERC is September 10. That date follows the county board's decisions, which are mailed by mid-August, so the window to move up a level is short. If TERC also declines, Nebraska allows a further appeal to the Nebraska Court of Appeals. A property tax appeal that climbs through these levels is a real process with real deadlines, and missing one closes the door for the year.

Do you have to handle a TERC appeal yourself?

You do not. An owner-authorized agent can carry a Nebraska valuation protest and the TERC appeal that follows it. Fair Appeal handles the entire case on your behalf, from the county protest through the next level, presenting the value and managing the appeal through resolution. There are no upfront costs, and you pay only if FairAppeal saves you money.