Nebraska counties are approaching the annual Joint Public Hearing (JPH) window, which runs September 14–23, with hearings held after 6:00 p.m. As counties prepare, this is a good time to review meeting logistics, coordinate with participating political subdivisions, and make sure presentations and public participation processes are in place.

As hearing dates approach, counties may want to confirm the location, room setup, technology, accessibility, and public sign-in process. Each participating political subdivision should also be prepared to explain its proposed property tax request, including the amount requested, changes in assessed value, proposed tax rate, changes in the operating budget, and contact information for taxpayers seeking additional information.

For 2026, the county assessor of the host county and one elected board member from every participating body must attend the hearing. Each participating subdivision should also have a representative prepared to present.

Counties should also plan for public participation. Members of the public must be given a reasonable amount of time to speak, so having a clear process for sign-in, speaker recognition, and public comment can help the meeting move smoothly. Keeping accurate attendance and speaker records will also assist with the required post-hearing report.

Affected taxpayers must be mailed a postcard notification at least seven days before the hearing. Counties may also want to use websites, social media, and other local communication channels to help remind residents of the hearing date, time, and location.

Following the JPH, the required hearing report must be completed within 10 days. Adopted budgets are due to the Auditor of Public Accounts by September 30, and the required property tax request resolution or ordinance is due to the county clerk by October 15.

NACO encourages counties to review the JPH Refresher as they prepare. https://nebraskacounties.org/services/education.html