Nebraska

Tax Equalization & Review Commission

A Constitutional body created to provide a simpler, less expensive avenue of appeal for property owners to challenge the assessment of property in Nebraska.

The Tax Equalization and Review Commission meets annually in to review and equalize the assessed value or special value of all real property in Nebraska.

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Official Nebraska State Seal

Appeal to the Nebraska Tax Equalization & Review Commission

Statewide Equalization Proceedings Chart

Statewide Equalization Proceedings

The Tax Equalization and Review Commission meets annually in to review and equalize the assessed value or special value of all real property in Nebraska.

House

Search Decisions

All decisions since April 2010 are published in full or in summary on the website within 7 days of being issued.

  • Tax Equalization and Review Commission State Office Building
  • P.O. Box 95108, 301 Centennial Mall South,
  • Lincoln, Nebraska 68509-5108
  • NOTICE: EFFECTIVE JULY 1, 2026, The Commission office will be located at:
  • 500 S 16th St, Suite 100
  • Lincoln, NE 68508
  • Monday - Friday 8:00am to 5:00pm

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© 2026 State of Nebraska

© 2026 State of Nebraska