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FILING INSTRUCTIONS CONTINUED: 6, CAUTION This appeal form must he signed by an owner or other person described in Chapter 5 of the Commission's rules and regulations or legal counsel for a person who could appeal. 7. The filing deadline for appeals varies with the subject and type of decision, action,order,or determination you are appealing. IT IS YOUR RESPONSIBILITY TO REVIEW THE STATUTES TO DETERMINE WHETHER AN APPEAL MAY BE MADE TO THE COMMISSION AND TO DETERMINE THE APPLICABLE FILING DEADLINE. • If you received a notice of valuation change from the county assessor and were required to file a protest on or before June 30 then an appeal from a decision on the protest, must be filed on or before August 24, unless the protest hearing deadline has been extended.The protest hearing deadline can only be extended by a County Board of Equalization in Douglas,Lancaster or Sarpy Counties,If the protest hearing deadline has been extended by the County Board of Equalization, an appeal from a decision on the protest must be filed on or before September 10.Review sections 77-1502 and 77-1510 of Nebraska Statutes and call the county clerk if you want to know if the protest hearing deadline has been extended by the County Board of Equalization. • If a County Board of Equalization made an initial determination that property is undervalued or overvalued,it proposed a value and sent notice of That value.An appeal of a Board's decision on a protest of that value must be filed on or before October 15,unless the protest hearing deadline has been extended.The protest hearing deadline can only be extended by a County Board of Equalization in Douglas, Lancaster or Sarpy Counties.If the protest hearing deadline has been extended by the County Board of Equalization, an appeal from a decision on the protest must be tiled on or before October 30. Review section 77-1504 of Nebraska Statutes and call the county clerk if you want to know If the protest hearing deadline has been extended by the County Board of Equalization. • Various Nebraska Statutes allow an appeal to the Tax Equalization and Review Commission from decisions,actions,orders,or determi- nations made by: A County Board of Equalization other than those described above; 'rhe Property Tax Administrator; The Department of Motor Vehicles affecting value or taxation of motor vehicles; The Tax Commissioner affecting eligibility for homestead exemption; and .r.; Others as authorized by statute. Generally appeals from those decisions,actions,orders,or determinations must be filed within 30 days of their date. 8. It'a filing deadline falls on a weekend or state or nationally observed holiday,the tiling deadline is extended to the next business day. 9. If an appeal is mailed to the Commission through the US Postal Service,the appeal is considered filed on the date of the legible postmark Private or commercial carrier posting dates will not he considered. Envelopes without sufficient postage are not delivered to the Commission. The Commission's mailing address is:Tax Equalization and Review Commission,P.O.Box 95108,Lincoln, Nebraska 68509-5108. 10. Petitions,appeals,documentation and filing fees may be hand delivered to the Commission at its offices on the 6th Floor,Nebraska State Office Building,301 Centennial Mall South,Lincoln.The State Office Building is located one block north of the Capitol Building in Lincoln. An appeal delivered after 5:00 P.M.is deemed received the next business day. The Commission does not accept appeals by fax. 1 E. Attach a copy of the decision, action, order, or determination appealed from or other information that documents the decision, action, order,or determination you are appealing. DO NOT SEND OTHER EVIDENCE WITH Y( R/iPPEAL,The Commission will enter an order for hearing that will specify the dates by which evidence must be delivered. 12. If you want further information,please consult the Commission's brochures titled"Valuation Appeals to The Tax Equalization and Review Commission" and "What to Expect at your Valuation Hearing." You may also review the Commission's Rules and Regulations online at www.terc.ne.gov,or you may order a printed copy for$10.00. 13. The Commission's telephone number is 402-471-2842.The Commission does not have a toll free number. 14. RECHECK YOUR APPEAL FORM, SIGN IT,ATTACH A COPY OF THE DECISION YOU ARE APPEALING FROM, PAY THE FILING FEE AND FILE YOUR APPEAL WITH THE COMMISSION ON TIME.AN APPEAL WHICH IS NOT COMPLETE WILL BE DISMISSED.KEEP A COPY FOR YOUR FILES.