Section 442-5-001 - Commencement of the Appeal or Petition Process001.01Appeal Form Required. For all appeals, a signed appeal form with a copy of the decision, order, determination, or action appealed from or other information that documents the decision, order, determination, or action appealed from must be filed for each decision, order, determination, or action appealed from.001.01AReal Property. An appeal form or petition is required for each parcel of real property. If a decision, order, determination, or action concerns more than one parcel of real property an appeal or petition must be filed for each parcel. See Chapter 2 §001.35 of these rules for a definition of parcel.001.01BPersonal Property. An appeal form or petition is required for each taxable tangible personal property list on which a decision, order, determination, or action appealed from is based.001.01COther. An appeal form or petition is required for each decision, order, determination, or action appealed from.001.01DOther Information that Documents the Decision, Order, Determination, or Action Appealed From. Other information may include, but is not limited to, any of the following:001.01D1 A copy of minutes of a board of equalization meeting or other hearing or meeting which records the decision, order, determination, or action appealed from; 001.01D2 A transcript of a board of equalization meeting or other hearing or meeting which records the decision, order, determination, or action appealed from;001.01D3 Written notice which records the decision, order, determination, or action appealed from;001.01D4 If notification of the decision, order, determination, or action appealed from is not required to be provided to a party with standing to appeal to the Commission, the party may offer a written statement setting forth the decision, order, determination, or action appealed from, the identity of the person or body making the decision, order, determination appealed from, and the date the decision, order, determination, or action appealed from was made. Any party offering a written statement setting forth the decision, order, determination, or action appealed from shall as soon as is practicable present documentation which shows the decision, order, determination, or action appealed from.001.01D5 A Form 422 or other notice completed by the county clerk or county assessor setting forth the action taken by the county board of equalization.001.02Other Appeal Form Information. An appeal form must contain the following information: 001.02A Name, Address, and Daytime Telephone Number for the Appellant (where the Appellant or Legal Counsel for the Appellant may be reached by the Commission).001.02B Reasons for the appeal.001.03Form of Appeals or Petitions.001.03AAppeal Form. Appeals must be filed on forms approved by the Commission. Appeal forms as approved by the Commission will be made available at the Commission's office in Lincoln, Nebraska, and on the Commission's web site.001.03BPetition Form. A petition must identify the property to which it pertains. A petition may be filed using the Commission's appeal form.001.04Appeal or Petition, Signature Required. An appeal or petition must be signed by a party, legal counsel for a party, or a person authorized by law or these rules. See Chapter 2 of these rules for a definition of party.001.05Categories of Persons Who May Sign an Appeal or Petition. Persons who are parties and may sign an appeal or petition can be identified as follows: 001.05AProperty Owner. A property owner may sign an appeal or petition concerning that owner's property. Neb. Rev. Stat. §§ 77-202.04, 77-1345.01(5), 77-1507.01, 77-1502, 77-1504 and 77-1510.001.05BTaxpayers. Any taxpayer in a county may file an appeal of a final decision of that county's board of equalization reducing the taxable value of the property of another taxpayer.001.05CNatural Person. If a party is a natural person, that person or the "guardian" or "conservator" or "next friend" (as those terms are defined in Nebraska state law and Nebraska Supreme Court decisions) of that person may sign an appeal or petition.001.05DLegal Entity. If a party is a corporation, limited liability company, partnership, limited partnership, or other legal entity, association, union, or organization, the entity or organization may sign an appeal or petition through a director, an officer, a full-time salaried employee, a member or manager of a limited liability company, or other individual authorized by law or the governing documents of the entity, association, or organization.001.05ETrust. A trustee may sign an appeal or petition.001.05FElected Officials, Political Subdivisions, Governmental Agencies and Officers. If a party is an elected official, director, officer, or other official of a political subdivision or government agency, the elected official, director, officer, or other official may sign an appeal or petition if authorized by law, or applicable rules, practices, or procedures.001.05GCounty Assessor. A county assessor may sign an appeal in his or her official capacity. Neb. Rev. Stat. § 77-5007.01.001.05HOther Persons. Any other person who is a party, including but not limited to a successor in interest, lessee, licensee, bankruptcy trustee, receiver, personal representative, or any other person appointed by a Nebraska court or a court of the United States, may sign an appeal or petition.001.05ILegal Counsel. Legal Counsel for a party may sign an appeal or petition.001.06Class Actions. No person may sign an appeal or petition on behalf of a class or subclass of property owners.001.07Filing an Appeal or Petition. Properly filing an appeal or petition requires that the appeal form or petition be signed, that any required documentation be filed with the appeal or petition, that if applicable the filing fee be paid, and that the filing be timely. See Time for Filing an Appeal or Petition, section 001.08 of these rules below. 001.07AAppeals or Petitions Delivered in Person. Appeals or petitions can be delivered to the Commission at its office by 5:00 p.m. each business day.001.07BAppeals or Petitions Filed by Mail. An appeal or petition is deemed to have been filed when the filing fee if required, the signed appeal form with required documentation, or the petition are mailed to the Commission at its office in Lincoln, Nebraska, by United States Mail, postage prepaid.001.07B1Inadequate Postage. The Commission will not receive an appeal or petition mailed with inadequate postage. An appeal or petition returned to the sender due to inadequate postage is not considered filed until the date the appeal or petition is mailed to the Commission with adequate postage prepaid, as shown by a postmark affixed by the United States Postal Service.001.07C Appeals or Petitions Filed by Facsimile Transmission Prohibited. Facsimile copies of an appeal or petition will not be accepted for filing by the Commission.001.08Time for Filing an Appeal or Petition. Times for filing appeals and petitions are governed by statute.001.08A77-1502. Appeals of decisions made pursuant to Neb. Rev. Stat. § 77-1502 must be filed on or before August 24 unless the protest hearing deadline has been extended. The protest hearing deadline can be extended by a county board of equalization in a county having a population of more than 100,000 as of the last federal decennial census. If the deadline for hearing protests has been extended, an appeal from a decision on the protest must be filed on or before September 10. Neb. Rev. Stat. § 77-1510. 001.08B77-1504. Appeals of decisions made pursuant to Neb. Rev. Stat. § 77-1504 must be filed on or before October 15, unless the protest hearing deadline has been extended. The protest hearing deadline can be extended by a county board of equalization in a county having a population of more than 100,000 as of the last federal decennial census. If the deadline for hearing protests has been extended, an appeal from a decision on the protest must be filed on or before October 30. Neb. Rev. Stat. § 77-1504. 001.08COther Appeals. All appeals except those for which a specific appeal date has been specified by statute must be filed within thirty days of the date of the decision, action, order, or determination appealed from.001.08DFailure of Notice Petitions. Petitions pursuant to Neb. Rev. Stat. §§ 77-202.04(2), 77-1345.01(10), or 77-1507.01 must be filed on or before December 31 of the applicable year. 001.08ECounty Petitions. Petitions pursuant to Neb. Rev. Stat. § 77 1504.01 must be filed on or before July 26 of each year. See Chapter 9 of these rules.001.08FWeekend or Holiday. If a filing deadline is on a weekend or state or federally recognized holiday, the next business day becomes the filing deadline. Neb. Rev. Stat. § 49-1203. 001.09Payment of Filing Fee. Any appeal or petition which is presented for filing without the filing fee, if required, is not deemed perfected. 001.09AMethod of Payment. The filing fee shall be paid in United States funds. Payment shall be made by cash, check, money order, certified check, or other guaranteed funds. Cash shall be accepted only when personally presented at the Office of the Commission. A filing fee paid in cash by mail will not be accepted. The Commission accepts no liability for cash sent through the United States mail or any other non-personal means of delivery of cash.001.09BDishonored Check. If the filing fee is paid in the form of a check, and the check is dishonored, then the appeal or petition shall be deemed to be an appeal or petition for which no fee has been received.001.09B1Returned Check Fee. Any party making payment of a filing fee by check which is dishonored and returned shall be responsible for a returned check or returned automated clearing house debit transaction fee as determined by the State Treasurer.001.09B2Notice of Dishonor. The person filing the appeal or petition shall be notified of the dishonor if the filing deadline has not expired. The person filing the appeal or petition shall have no right to perfect the appeal or petition by paying the filing fee after the filing deadline has passed.001.09B3Redemption of Payment. If the deadline for filing the appeal or petition has not yet passed at the time of dishonor, the person filing the appeal or petition shall be allowed an opportunity to redeem the check until the filing deadline has passed. Redemption of a check shall include payment of any returned check or returned automated clearing house debit transaction fee.001.10Receipt for Funds. The Commission shall cause a receipt to be issued for the amount of the filing fee. The receipt may be incorporated into that part of the appeal form returned to the appellant as acknowledgment of the filing of the appeal. A receipt shall be prepared and delivered for the filing fee paid for filing a petition.001.11Refund of Filing Fee. The Commission shall not refund any filing fee.001.12Filing Fee Not Required. The filing fee is not required for appeals or petitions filed by a county assessor acting in his or her official capacity, the Tax Commissioner acting in his or her official capacity, the Property Tax Administrator acting in his or her official capacity, or a county board of equalization acting in its official capacity. Neb Rev. Stat. § 77-5013(3).442 Neb. Admin. Code, ch. 5, § 001
Amended effective 6/7/2021