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.

2011 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.

# County Residential Commercial Agricultural Special 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 ✓ ✓ ✓ ✓
14 Cedar ✓ ✓ ✓  
15 Chase ✓ ✓ ✓  
16 Cherry ✓ ✓ ✓  
17 Cheyenne ✓ ✓ ✓  
18 Clay ✓ ✓ ✓  
19 Colfax ✓ ✓ ✓  
20 Cuming ✓ ✓ ✓ ✓
21 Custer ✓ ✓ ✓  
22 Dakota ✓ ✓ ✓ ✓
23 Dawes ✓ ✓ ✓ ✓
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 ✓ ✓ ✓  
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 ✓ ✓ ✓  
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 ✓ ✓ ✓  
82 Sherman ✓ ✓ ✓ ✓
83 Sioux ✓ ✓ ✓  
84 Stanton ✓ ✓ ✓  
85 Thayer ✓ ✓ ✓  
86 Thomas ✓ ✓ ✓  
87 Thurston ✓ ✓ ✓  
88 Valley ✓ ✓ ✓  
89 Washington ✓ ✓ ✓ ✓
90 Wayne ✓ ✓ ✓  
91 Webster ✓ ✓ ✓ ✓
92 Wheeler ✓ ✓ ✓  
93 York ✓ ✓ ✓ ✓

© 2026 State of Nebraska