Tax relief and valuation review
A homestead exemption, senior-relief program, or valuation protest can change the amount a homeowner owes—but only if the filing reaches the right local office in the correct window. Use the verified county guidance below as your working checklist, then confirm the current form and deadline with Pierce County Assessor / Pierce County Treasurer.
Relief programs
The filing guidance for this county is: For tax year 2026, Nebraska Form 458 and all required schedules and documentation must be filed with the county assessor after February 1 and on or before June 30, 2026. Use the official form or application channel, provide the residence and ownership documentation requested, and keep a copy of the submission.
Open homestead application2026 Nebraska homestead relief is available to persons age 65 or older before January 1, 2026, qualified disabled individuals, qualified disabled veterans, and qualifying surviving spouses; category-specific household-income and residence-value limits apply. Form 458 and required documentation must be filed with the county assessor by June 30, 2026.
No local annual valuation cap was verified. Nebraska generally assesses residential and commercial real property at 100% of actual value and agricultural or horticultural land at 75% of actual value; qualifying special valuation is 75% of special value. Tax rates are set by consolidated local taxing subdivisions, not by the county assessor.
Appealing an assessment
Use the valuation notice and the county’s published protest guidance to determine the last day to file. Do not assume the payment deadline controls the appeal.
Gather comparable sales, photographs, repair records, appraisal evidence, property characteristics, and any documentation that explains why the assessed value is incorrect.
Submit through the official channel, save the confirmation, and attend the board or review hearing if one is scheduled. An appraiser or attorney can help evaluate evidence when the value or stakes are substantial.
The verified protest guidance for this county is: June 1–June 30, 2026; Nebraska real-property valuation protests must be filed on or before Tuesday, June 30, 2026 with the county board of equalization, generally through the county clerk using Form 422 or 422A. If the language is not a specific calendar date, contact the office promptly for the current notice and board-review schedule.