Property Valuation Protests

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  Property Valuation Protests 

Property Valuation Protests can be filed with the Dakota County Clerk on Form 422  or  Form 422( printable PDF file -- you must have the  free Adobe Acrobat Reader)  

Any interested person may protest the assessed valuation of any real or personal property.

The forms 422 when completed, must be filed in triplicate with the County board of equalization at the office of the County Clerk, P.O. Box 39, Dakota City, NE 68731-0039.

Prior to filing this protest we ask that you discuss the valuation with a representative of the Assessor’s office. This could very possibly eliminate the need for protest. If after consultation with the Assessor’s office you still wish to file a protest, please read carefully the following instructions and those on the back of the protest form.

1. Protest must be limited to valuation only. This is not and cannot be a protest of taxes. Taxes are to be protested at the budget hearings in August / September.
2. Reasons for change in value and the amount of the requested change must be explained on the form. (Attachments will be accepted if additional space is needed, however you must furnish one copy for each part of the form.)

Real Property: Protests must be filled between June1 to June 30, (These dates are dependent upon when the assessor files with the county clerk that the tax roles are complete.

The requested valuation of the property must be stated along with the basis for the request. Failure to state the reasons for the requested valuation shall be grounds for dismissal of the protest.

The legal description of the property and the value of the land and buildings must be included.

FORMS ARE AVAILABLE FROM THE COUNTY CLERK’S OFFICE 

Personal Property: Protests must be filed on or before May 1 or 30 days from the date the Assessor notifies you of change in the value of property.

The taxpayer may provide a copy of the most recent federal depreciation worksheet or any other supporting documents as evidence of the requested change in value. If additional space is needed, attach additional sheets to each copy of the Form 422. 

The form 422 may also be used when the county assessor notifies a taxpayer of an additional assessment, the failure to file a personal property return, or the imposition of a penalty. The taxpayer has thirty days from the notification was mailed to protest the action of the assessor. 

The person protesting the assessed valuation will be notified by the county clerk of the place and time for the hearing on the protest. At this hearing evidence may be submitted and witnesses may be presented. Within seven days after final decision, the clerk shall notify the protester of the action taken by the board. 

Appeals may be taken to the Tax Equalization and Review Commission within 30 days after adjournment of the county board of equalization session, adjournment is deemed to be July 25^th.

Signature: The protest must be signed and dated.

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