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.

2007 Statewide Equalization Actions Summary

Click on the County name to see a copy of the Commission’s Final Equalization Order for that County

✓ = The County has that category of property but that there were no adjustments made to that category.

Residential = Residential class of real property and its subclasses.
Commercial = Commercial and industrial class of real property and its subclasses.
Agricultural = The agricultural land and horticultural land class of real property not subject to special valuation and its subclasses.
Special Value = Special Value for the agricultural land and horticultural land class receiving special valuation and its subclasses.
Recapture Value = Recapture Valuation.

# County Residential Commercial Agricultural Special Value Recapture Value
1 Adams ✓ ✓ ✓    
2 Antelope ✓ ✓ ✓    
3 Arthur ✓ ✓ ✓    
4 Banner ✓ ✓ ✓    
5 Blaine ✓ ✓ ✓    
6 Boone ✓ ✓ ✓    
7 Box Butte ✓ ✓ ✓    
8 Boyd ✓ ✓ ✓    
9 Brown ✓ ✓ ✓    
10 Buffalo ✓ ✓ ✓ ✓ ✓
11 Burt ✓ ✓ ✓    
12 Butler ✓ ✓ ✓    
13 Cass ✓ -7.70% Imp., Unimp, & IOLL: Imp and IOLL only, Imp. only   ✓ ✓
14 Cedar ✓ ✓ ✓    
15 Chase ✓ ✓ ✓    
16 Cherry ✓ ✓ ✓    
17 Cheyenne ✓ ✓ ✓    
18 Clay +10.80% USR: 3 Rural ✓ -5.42% Mkt Area 2    
19 Colfax ✓ ✓ ✓    
20 Cuming ✓ ✓ ✓ ✓ ✓
21 Custer ✓ ✓ ✓    
22 Dakota ✓ ✓ ✓ ✓ ✓
23 Dawes -6.34% Assr Loc: Crawford; -5.90% USR: 3 Rural ✓ ✓ ✓ ✓
24 Dawson ✓ ✓ ✓    
25 Deuel ✓ ✓ ✓    
26 Dixon ✓ ✓ ✓    
27 Dodge ✓ ✓ ✓ ✓ ✓
28 Douglas ✓ ✓   ✓ ✓
29 Dundy ✓ ✓ ✓    
30 Fillmore ✓ ✓ ✓    
31 Franklin ✓ ✓ ✓    
32 Frontier ✓ ✓ ✓    
33 Furnas ✓ ✓ ✓ ✓ ✓
34 Gage ✓ ✓   ✓ ✓
35 Garden ✓ ✓ ✓ ✓ ✓
36 Garfield ✓ ✓ ✓    
37 Gosper ✓ ✓ ✓    
38 Grant ✓ ✓ ✓    
39 Greeley ✓ ✓ ✓    
40 Hall ✓ ✓ ✓    
41 Hamilton ✓ ✓ ✓    
42 Harlan ✓ ✓ ✓    
43 Hayes ✓ ✓ ✓    
44 Hitchcock ✓ ✓ ✓ ✓ ✓
45 Holt -8.00 % Assr Loc: O’Neill Imp. only -14.28% Assr Loc: O’Neill ✓    
46 Hooker ✓ ✓ ✓    
47 Howard ✓ ✓ ✓    
48 Jefferson ✓ ✓ ✓    
49 Johnson ✓ ✓ ✓    
50 Kearney ✓ ✓ ✓    
51 Keith ✓ ✓ ✓ ✓ ✓
52 Keya Paya ✓ ✓ ✓    
53 Kimball ✓ ✓ ✓    
54 Knox ✓ ✓ ✓    
55 Lancaster ✓ ✓   ✓ ✓
56 Lincoln ✓ ✓ ✓ ✓ ✓
57 Logan ✓ ✓ ✓    
58 Loup ✓ ✓ ✓    
59 Madison ✓ ✓ ✓    
60 McPherson ✓ ✓ ✓    
61 Merrick ✓ ✓ ✓    
62 Morrill ✓ ✓ -4.76% Mkt Area 1    
63 Nance ✓ ✓ ✓    
64 Nemaha ✓ ✓ ✓    
65 Nuckolls ✓ ✓ ✓    
66 Otoe ✓ ✓   ✓ ✓
67 Pawnee ✓ ✓ ✓    
68 Perkins ✓ ✓ ✓ ✓ ✓
69 Phelps ✓ ✓ ✓    
70 Pierce ✓ ✓ ✓    
71 Platte ✓ ✓ ✓    
72 Polk ✓ ✓ ✓    
73 Red Willow ✓ ✓ ✓    
74 Richardson ✓ ✓ ✓    
75 Rock ✓ ✓ ✓    
76 Saline ✓ ✓ ✓    
77 Sarpy ✓ ✓   ✓ ✓
78 Saunders ✓ ✓   ✓ ✓
79 Scotts Bluff ✓ ✓ ✓ ✓ ✓
80 Seward ✓ ✓ ✓ ✓ ✓
81 Sheridan ✓ -17.076% Assr Loc: Gordon ✓    
82 Sherman ✓ ✓ ✓    
83 Sioux ✓ ✓ ✓    
84 Stanton ✓ ✓ ✓    
85 Thayer ✓ ✓ ✓    
86 Thomas ✓ ✓ ✓    
87 Thurston ✓ ✓ ✓    
88 Valley ✓ ✓ ✓    
89 Washington ✓ -5.14 Land Only   ✓ ✓
90 Wayne ✓ ✓ ✓    
91 Webster ✓ ✓ ✓ ✓ ✓
92 Wheeler ✓ ✓ ✓    
93 York ✓ ✓ ✓ ✓ ✓