Understanding Unequal Appraisal Under NE Rev. Stat. 77-1502

Most homeowners who protest their property taxes argue that their assessed value is too high compared to what the home would sell for. That is an overvaluation claim, and it is the most common basis for a protest. But Nebraska law provides a second, equally powerful ground: unequal appraisal, codified in NE Rev. Stat. 77-1502. This statute allows you to challenge your assessment not because your home is overvalued in absolute terms, but because it is assessed disproportionately higher than comparable properties. Understanding this distinction can be the key to a successful protest.

What NE Rev. Stat. 77-1502 Says

Section 77-1502 of the Nebraska Revised Statutes grants property owners the right to protest their assessed value before the county Board of Equalization. Within this framework, the statute recognizes that assessments must be equalized — meaning properties of similar type, use, and characteristics should be assessed at comparable values. When they are not, the property owner with the higher relative assessment has a legal basis for relief.

The operative principle is straightforward: the Nebraska Constitution requires that property be assessed uniformly and proportionately. If your home is assessed at a significantly higher value per square foot (or per unit of value) than similar homes in your area, your assessment violates this uniformity requirement. The BOE has the authority — and the obligation — to correct such disparities.

Unequal Appraisal vs. Overvaluation: The Critical Difference

These two protest grounds look at your assessed value through different lenses:

An important nuance: you can win an unequal appraisal claim even if your assessed value accurately reflects your home’s market value. If your home is worth $350,000 and assessed at $350,000, but three comparable homes worth $350,000 are assessed at only $310,000, you have a valid equalization claim. The issue is not whether your value is “right” in absolute terms — it is whether it is fair relative to your neighbors.

How to Identify If You Have an Unequal Appraisal Claim

To determine whether your property is unequally appraised, you need to compare your assessment to those of similar properties. Here is a practical approach:

1. Look up your assessed value and square footage on your assessment notice or at the Douglas County Assessor’s website. Calculate your assessed value per square foot by dividing total assessed value by total living area.
2. Find 3 to 5 comparable properties— homes in your neighborhood with similar age, size, style, and condition. Look up their assessed values and square footage from the same source.
3. Calculate each comp’s assessed value per square foot.If your property’s per-square-foot assessment is meaningfully higher than the group average, you have a potential equalization claim.

A Concrete Example

Suppose your home is a 2,000-square-foot ranch in the Millard area, assessed at $190,000. Your assessed value per square foot is $95/sqft. You identify four comparable homes on nearby streets:

The four comparables average $81/sqft in assessed value, while your home is assessed at $95/sqft— a difference of approximately 17%. This is a strong unequal appraisal case. You would argue that your home should be assessed at the comparable rate, which would yield an assessed value of approximately $162,000(2,000 sqft x $81/sqft) — a reduction of $28,000.

What Evidence You Need

An unequal appraisal claim relies on assessment data, not sales data. Your evidence package should include:

• Your property’s assessment record— showing total assessed value, square footage, property class, year built, and condition rating
• Assessment records for 3 to 5 comparable properties — with the same data points, pulled from the Assessor’s website
• A comparison table showing assessed value per square foot for each property (like the example above)
• A map or aerial photoshowing the proximity of your comparables to your property — closer is better
• Adjustments for differences— if a comparable has a finished basement or additional garage, note these differences and explain why the overall comparison remains valid

Big Red Value automatically identifies assessment disparities in your neighborhood and generates the comparison tables and evidence summaries you need.

Choosing Effective Comparables

The strength of your equalization claim depends entirely on the quality of your comparables. The BOE will scrutinize whether your comps are truly “comparable.” Follow these guidelines:

• Same neighborhood: Ideally within a half-mile radius. Properties in different school districts or market areas are weaker comps.
• Similar size:Within 20% of your home’s square footage. A 1,500 sqft home is not a valid comp for a 3,000 sqft home.
• Similar age and style: A 1960s ranch should be compared to other mid-century ranches, not new construction or Victorians.
• Similar condition:The Assessor rates property condition. If your home is rated “average,” choose comps also rated “average” or “good.” Using “poor” condition comps undermines your credibility.
• Same property class: Residential properties should be compared to other residential properties. Mixed-use or commercial properties are not valid comps.

For more on selecting and presenting comparables, see our article on comparable sales analysis.

How the BOE Evaluates Unequal Appraisal Claims

When you present an equalization argument at your hearing, the Board of Equalization considers several factors:

• Are the comparables truly comparable? The board will look at whether your selected properties share meaningful characteristics with yours.
• Is the disparity significant?A 2–3% difference in per-square-foot assessments is unlikely to persuade the board. A 10%+ disparity is much more compelling.
• Are there valid explanations for the difference? The assessor may argue that your home has features (renovated kitchen, finished basement, larger lot) that justify a higher assessment. Be prepared to address these counterarguments.
• Is the evidence well-organized? A clean comparison table with clear data points is far more persuasive than a stack of printouts the board has to interpret on the spot.

In 2025, Douglas County saw 4,865 total protests with a 47% overall success rate. Unequal appraisal claims can be particularly effective because they shift the argument away from subjective market value opinions and toward the county’s own data.

Combining Unequal Appraisal with Overvaluation

You are not limited to a single argument. When filling out Nebraska Form 422, you can check both “overvaluation” and “unequal appraisal” as your protest grounds. This is generally the best strategy because:

• If your comparable sales argument does not fully persuade the board, the equalization data provides a fallback.
• The two arguments reinforce each other — if both market data and assessment data point to a lower value, the case is stronger.
• There is no penalty for checking both boxes.

See our complete 2026 protest guide for the full filing process.

If the BOE Denies Your Claim: TERC Appeals

If the Douglas County Board of Equalization rules against your unequal appraisal claim, you have the right to appeal to the Tax Equalization and Review Commission (TERC). The deadline for filing a TERC appeal is September 10. TERC proceedings are more formal than BOE hearings and are conducted under rules similar to a court proceeding. The commission reviews the evidence de novo — meaning they consider the case fresh rather than simply reviewing whether the BOE made an error.

Unequal appraisal claims have historically performed well at TERC because the evidence is objective: it consists of the county’s own assessment records. TERC referees are accustomed to evaluating equalization arguments and understand the per-unit comparison methodology.

Practical Tips for a Stronger Case

• Use the county’s own data. Pull all assessment values from the official Assessor website. Third-party estimates (Zillow, Redfin) are not relevant for an equalization argument.
• Present a clear table. The comparison table is your single most important piece of evidence. Make it easy to read at a glance.
• Acknowledge differences honestly. If a comp has a smaller garage or no basement, note that. Credibility matters more than perfection.
• Calculate the adjusted value. Show the board exactly what your assessed value should be using the comparable per-square-foot rate. Do the math for them.
• Keep your argument focused. Equalization hearings are short. Lead with your strongest comparables and your summary table. Do not dilute your case with marginal comps.

Key Takeaways

Unequal appraisal under NE Rev. Stat. 77-1502 allows you to reduce your assessed value even if your home’s assessment accurately reflects its market value. The question is not “what is my home worth?” but “is my home assessed fairly compared to my neighbors?”

• Nebraska law requires assessments to be uniform and proportionate. When they are not, you have a legal right to equalization.
• Compare your assessed value per square foot to 3–5 similar nearby properties. A disparity of 10% or more is a strong basis for a protest.
• Use the county’s own assessment data from assessor.douglascounty-ne.gov.
• Always check both overvaluation and unequal appraisal on Form 422.
• File by June 30 through the BOE website. Appeal to TERC by September 10 if denied.
• Big Red Value identifies assessment disparities automatically and builds your equalization evidence for you.