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What the law guarantees you, and how to use it

Nine rights, each with the statute behind it and the practical move it unlocks.

1. 1

   The right to be told, in writing, before they vote

   If a county, city, or school district wants more property tax than the allowable growth percentage, the county must mail you a postcard at least 7 days before the joint hearing. It must show your parcel, your values, last year’s tax, and this year’s estimate for each body.

   Use it: If you own property and didn’t get a card, call the County Clerk. You can also see the same info on the Assessor’s site.

   Neb. Rev. Stat. 77-1633
2. 2

   The right to a hearing after work, with nothing else on the agenda

   The joint hearing must start after 6:00 PM and the only agenda item is each body explaining why it wants to exceed the limit. A voting member of each body must be in the room. The county assessor must attend too.

   Use it: You can ask questions of the actual people who will vote. They cannot hide behind staff.

   Neb. Rev. Stat. 77-1633
3. 3

   The right to speak

   Members of the public "shall be given a reasonable amount of time" to speak at the joint hearing. No sign-up fee, no lawyer needed.

   Use it: Two minutes, one point, your name and address. See our speaking tips on the Take action page.

   Neb. Rev. Stat. 77-1633
4. 4

   The right to a supermajority vote

   Going over the allowable growth percentage isn’t a simple majority decision. It takes a two-thirds vote, or four of seven on a seven-member board. Both the Douglas County Board and the Omaha City Council have seven members, so four votes decide it.

   Use it: You only need to persuade a couple of members to change the outcome. Focus on yours.

   Neb. Rev. Stat. 77-1632
5. 5

   The right to a separate, published hearing for each body

   Before voting, each body must hold its own special hearing, published in a newspaper at least 4 days ahead, showing last year’s and this year’s valuation, tax rate, and budget change. The resolution must record every member’s vote.

   Use it: The record vote is public. You can look up how your rep voted and hold them to it.

   Neb. Rev. Stat. 77-1632
6. 6

   The right to protest your valuation every June

   The tax rate is one half of your bill; your assessed value is the other. From June 1 to June 30 you can file a protest with the Board of Equalization arguing your value is too high. If you lose, you can appeal to the state Tax Equalization and Review Commission.

   Use it: Bring evidence: recent comparable sales, photos of condition problems, or an appraisal. It’s free to file.

   Neb. Rev. Stat. 77-1502
7. 7

   The right to a homestead exemption if you qualify

   Homeowners 65 and older, people with qualifying disabilities, disabled veterans, and some surviving spouses can have part or all of their property tax waived, based on income. Apply Feb 2 to June 30 each year.

   Use it: Many eligible people never apply. If a parent or neighbor is 65+, tell them.

   Neb. Rev. Stat. 77-3501
8. 8

   The right to a hard cap on city and county growth

   Since 2025, the Property Tax Growth Limitation Act (LB34) limits how much cities and counties can raise their property tax request: last year’s amount, plus the greater of 0% or inflation, plus real growth from new construction. Exceptions exist for voter-approved bonds, emergencies, public safety, and county attorneys and public defenders, and voters can approve an override.

   Use it: When a body cites "public safety" to go over the cap, you can ask exactly which dollars are covered by that exception.

   Neb. Rev. Stat. 13-3403
9. 9

   The right to attend, record, and get the documents

   Nebraska’s Open Meetings Act covers county board and city council meetings. The public can attend, record, and get agendas in advance. Budgets and property tax resolutions are public records.

   Use it: Ask for the proposed budget and the property tax request resolution by email. They must provide them.

   Neb. Rev. Stat. 84-1408

This page is general information, not legal advice. Statute links go to the Nebraska Legislature's official text; when in doubt, the statute wins.