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.

2016 Exhibit List

The information contained on this site is provided as a public service. The following information is obtained from the Commission's exhibit list for the 2016 Statewide Equalization Proceedings. The list is updated as frequently as possible, but there is a lag between receipt of an exhibit by the Commission and its display here.

Many of the electronic copies of the exhibits are provided to the Commission by the Parties offering them. The Commission cannot guarantee that these electronic documents match the Commission's official exhibit copy. In the case of a difference between the electronic copy and the Commission's official exhibit copy, the official exhibit copy is controlling. If there is not a link to an exhibit copy, the document is not available in electronic format. Please contact the Commission at 402-471-2842, to obtain a copy of exhibits listed below that are not available in electronic format.

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

PTA = Exhibit offered or prepared by the Property Tax Administrator and the Nebraska Department of Revenue Property Assessment Division.
CO. = Exhibit offered or prepared by the County.
Tax Payer = Exhibit offered by an interested taxpayer.
Offrd. = The Exhibit was offered as an exhibit at the hearing.
Recd. = The Exhibit was received as an exhibit and became part of the record of the proceedings.
Denied = The Exhibit was not received and did not become a part of the record of the proceedings.
Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.

# Description of Exhibit PTA Co. Tax Payer Offrd Recd Denied Withdrawn
1 Reports & Opinions of PTA
Adams County
Maps
Valuation History Charts
✓     ✓ ✓    
2 Reports & Opinions of PTA
Antelope County
Maps
Valuation History Charts
✓     ✓ ✓    
3 Reports & Opinions of PTA
Arthur County
Maps
Valuation History Charts
✓     ✓ ✓    
4 Reports & Opinions of PTA
Banner County
Maps
Valuation History Charts
✓     ✓ ✓    
5 Reports & Opinions of PTA
Blaine County
Maps
Valuation History Charts
✓     ✓ ✓    
6 Reports & Opinions of PTA
Boone County
Maps
Valuation History Charts
✓     ✓ ✓    
7 Reports & Opinions of PTA
Box Butte County
Maps
Valuation History Charts
✓     ✓ ✓    
8 Reports & Opinions of PTA
Boyd County
Maps
Valuation History Charts
✓     ✓ ✓    
9 Reports & Opinions of PTA
Brown County
Maps
Valuation History Charts
✓     ✓ ✓    
10 Reports & Opinions of PTA
Buffalo County
Maps
Valuation History Charts
✓     ✓ ✓    
11 Reports & Opinions of PTA
Burt County
Maps
Valuation History Charts
✓     ✓ ✓    
12 Reports & Opinions of PTA
Butler County
Maps
Valuation History Charts
✓     ✓ ✓    
13 Reports & Opinions of PTA
Cass County
Maps
Valuation History Charts
✓     ✓ ✓    
14 Reports & Opinions of PTA
Cedar County
Maps
Valuation History Charts
✓     ✓ ✓    
15 Reports & Opinions of PTA
Chase County
Maps
Valuation History Charts
✓     ✓ ✓    
16 Reports & Opinions of PTA
Cherry County
Maps
Valuation History Charts
✓     ✓ ✓    
17 Reports & Opinions of PTA
Cheyenne County
Maps
Valuation History Charts
✓     ✓ ✓    
18 Reports & Opinions of PTA
Clay County
Maps
Valuation History Charts
✓     ✓ ✓    
19 Reports & Opinions of PTA
Colfax County
Maps
Valuation History Charts
✓     ✓ ✓    
20 Reports & Opinions of PTA
Cuming County
Maps
Valuation History Charts
✓     ✓ ✓    
21 Reports & Opinions of PTA
Custer County
Maps
Valuation History Charts
✓     ✓ ✓    
22 Reports & Opinions of PTA
Dakota County
Maps
Valuation History Charts
✓     ✓ ✓    
23 Reports & Opinions of PTA
Dawes County
Maps
Valuation History Charts
✓     ✓ ✓    
24 Reports & Opinions of PTA
Dawson County
Maps
Valuation History Charts
✓     ✓ ✓    
25 Reports & Opinions of PTA
Deuel County
Maps
Valuation History Charts
✓     ✓ ✓    
26 Reports & Opinions of PTA
Dixon County
Maps
Valuation History Charts
✓     ✓ ✓    
27 Reports & Opinions of PTA
Dodge County
Maps
Valuation History Charts
✓     ✓ ✓    
28 Reports & Opinions of PTA
Douglas County
Maps
Valuation History Charts
✓     ✓ ✓    
29 Reports & Opinions of PTA
Dundy County
Maps
Valuation History Charts
✓     ✓ ✓    
30 Reports & Opinions of PTA
Fillmore County
Maps
Valuation History Charts
✓     ✓ ✓    
31 Reports & Opinions of PTA
Franklin County
Maps
Valuation History Charts
✓     ✓ ✓    
32 Reports & Opinions of PTA
Frontier County
Maps
Valuation History Charts
✓     ✓ ✓    
33 Reports & Opinions of PTA
Furnas County
Maps
Valuation History Charts
✓     ✓ ✓    
34 Reports & Opinions of PTA
Gage County
Maps
Valuation History Charts
✓     ✓ ✓    
35 Reports & Opinions of PTA
Garden County
Maps
Valuation History Charts
✓     ✓ ✓    
36 Reports & Opinions of PTA
Garfield County
Maps
Valuation History Charts
✓     ✓ ✓    
37 Reports & Opinions of PTA
Gosper County
Maps
Valuation History Charts
✓     ✓ ✓    
38 Reports & Opinions of PTA
Grant County
Maps
Valuation History Charts
✓     ✓ ✓    
39 Reports & Opinions of PTA
Greeley County
Maps
Valuation History Charts
✓     ✓ ✓    
40 Reports & Opinions of PTA
Hall County
Maps
Valuation History Charts
✓     ✓ ✓    
41 Reports & Opinions of PTA
Hamilton County
Maps
Valuation History Charts
✓     ✓ ✓    
42 Reports & Opinions of PTA
Harlan County
Maps
Valuation History Charts
✓     ✓ ✓    
43 Reports & Opinions of PTA
Hayes County
Maps
Valuation History Charts
✓     ✓ ✓    
44 Reports & Opinions of PTA
Hitchcock County
Maps
Valuation History Charts
✓     ✓ ✓    
45 Reports & Opinions of PTA
Holt County
Maps
Valuation History Charts
✓     ✓ ✓    
46 Reports & Opinions of PTA
Hooker County
Maps
Valuation History Charts
✓     ✓ ✓    
47 Reports & Opinions of PTA
Howard County
Maps
Valuation History Charts
✓     ✓ ✓    
48 Reports & Opinions of PTA
Jefferson County
Maps
Valuation History Charts
✓     ✓ ✓    
49 Reports & Opinions of PTA
Johnson County
Maps
Valuation History Charts
✓     ✓ ✓    
50 Reports & Opinions of PTA
Kearney County
Maps
Valuation History Charts
✓     ✓ ✓    
51 Reports & Opinions of PTA
Keith County
Maps
Valuation History Charts
✓     ✓ ✓    
52 Reports & Opinions of PTA
Keya Paya County
Maps
Valuation History Charts
✓     ✓ ✓    
53 Reports & Opinions of PTA
Kimball County
Maps
Valuation History Charts
✓     ✓ ✓    
54 Reports & Opinions of PTA
Knox County
Maps
Valuation History Charts
✓     ✓ ✓    
55 Reports & Opinions of PTA
Lancaster County
Maps
Valuation History Charts
✓     ✓ ✓    
56 Reports & Opinions of PTA
Lincoln County
Maps
Valuation History Charts
✓     ✓ ✓    
57 Reports & Opinions of PTA
Logan County
Maps
Valuation History Charts
✓     ✓ ✓    
58 Reports & Opinions of PTA
Loup County
Maps
Valuation History Charts
✓     ✓ ✓    
59 Reports & Opinions of PTA
Madison County
Maps
Valuation History Charts
✓     ✓ ✓    
60 Reports & Opinions of PTA
McPherson County
Maps
Valuation History Charts
✓     ✓ ✓    
61 Reports & Opinions of PTA
Merrick County
Maps
Valuation History Charts
✓     ✓ ✓    
62 Reports & Opinions of PTA
Morrill County
Maps
Valuation History Charts
✓     ✓ ✓    
63 Reports & Opinions of PTA
Nance County
Maps
Valuation History Charts
✓     ✓ ✓    
64 Reports & Opinions of PTA
Nemaha County
Maps
Valuation History Charts
✓     ✓ ✓    
65 Reports & Opinions of PTA
Nuckolls County
Maps
Valuation History Charts
✓     ✓ ✓    
66 Reports & Opinions of PTA
Otoe County
Maps
Valuation History Charts
✓     ✓ ✓    
67 Reports & Opinions of PTA
Pawnee County
Maps
Valuation History Charts
✓     ✓ ✓    
68 Reports & Opinions of PTA
Perkins County
Maps
Valuation History Charts
✓     ✓ ✓    
69 Reports & Opinions of PTA
Phelps County
Maps
Valuation History Charts
✓     ✓ ✓    
70 Reports & Opinions of PTA
Pierce County
Maps
Valuation History Charts
✓     ✓ ✓    
71 Reports & Opinions of PTA
Platte County
Maps
Valuation History Charts
✓     ✓ ✓    
72 Reports & Opinions of PTA
Polk County
Maps
Valuation History Charts
✓     ✓ ✓    
73 Reports & Opinions of PTA
Red Willow County
Maps
Valuation History Charts
✓     ✓ ✓    
74 Reports & Opinions of PTA
Richardson County
Maps
Valuation History Charts
✓     ✓ ✓    
75 Reports & Opinions of PTA
Rock County
Maps
Valuation History Charts
✓     ✓ ✓    
76 Reports & Opinions of PTA
Saline County
Maps
Valuation History Charts
✓     ✓ ✓    
77 Reports & Opinions of PTA
Sarpy County
Maps
Valuation History Charts
✓     ✓ ✓    
78 Reports & Opinions of PTA
Saunders County
Maps
Valuation History Charts
✓     ✓ ✓    
79 Reports & Opinions of PTA
Scotts Bluff County
Maps
Valuation History Charts
✓     ✓ ✓    
80 Reports & Opinions of PTA
Seward County
Maps
Valuation History Charts
✓     ✓ ✓    
81 Reports & Opinions of PTA
Sheridan County
Maps
Valuation History Charts
✓     ✓ ✓    
82 Reports & Opinions of PTA
Sherman County
Maps
Valuation History Charts
✓     ✓ ✓    
83 Reports & Opinions of PTA
Sioux County
Maps
Valuation History Charts
✓     ✓ ✓    
84 Reports & Opinions of PTA
Stanton County
Maps
Valuation History Charts
✓     ✓ ✓    
85 Reports & Opinions of PTA
Thayer County
Maps
Valuation History Charts
✓     ✓ ✓    
86 Reports & Opinions of PTA
Thomas County
Maps
Valuation History Charts
✓     ✓ ✓    
87 Reports & Opinions of PTA
Thurston County
Maps
Valuation History Charts
✓     ✓ ✓    
88 Reports & Opinions of PTA
Valley County
Maps
Valuation History Charts
✓     ✓ ✓    
89 Reports & Opinions of PTA
Washington County
Maps
Valuation History Charts
✓     ✓ ✓    
90 Reports & Opinions of PTA
Wayne County
Maps
Valuation History Charts
✓     ✓ ✓    
91 Reports & Opinions of PTA
Webster County
Maps
Valuation History Charts
✓     ✓ ✓    
92 Reports & Opinions of PTA
Wheeler County
Maps
Valuation History Charts
✓     ✓ ✓    
93 Reports & Opinions of PTA
York County
Maps
Valuation History Charts
✓     ✓ ✓    
94 2016 Reports and Opinions of the PTA ✓     ✓ ✓    
95 Affidavit of Publication of Legal Notice from Omaha World- Herald - dated April 14, 2016 1p.       ✓ ✓    
96 Affidavit of Publication of Legal Notice from Lincoln Journal Star p.       ✓      
97 Ag Land Valuation Issue-Jerry Green-dated April 15, 2016 20p.     ✓ ✓ ✓    
98 Review of the Expanded Agricultural Land Analysis Methodology-Almy, Gloudemans, Jacobs & Dene-dated October 31, 2011 22p. ✓     ✓ ✓    
99 Review of Sales Ratio Studies-Almy, Gloudemans, Jacobs & Dene-dated April 11, 2004 48p. ✓     ✓ ✓    
100 Standards for Measurement and Analysis of Classes and Subclasses of Real Property 4p. ✓     ✓ ✓    
101 Measurement Section Agricultural Land Analysis Procedure-January 25, 2016 9p. ✓     ✓ ✓    
102 Curriculum Vitae for Ruth A. Sorensen 2p. ✓     ✓ ✓    
103 Sales File Practice Manuel-revised April 2016 ✓     ✓ ✓    
104 County Assessor's Software Providers for Administrative System-March 2016 2p. ✓     ✓ ✓    
105 2016 Nebraska Special Valuation of Agricultural Land Measurement Methodology 3p. ✓     ✓ ✓    
106 Email from Ruth A. Sorensen 3p. ✓     ✓ ✓    
107 Equalization of Property Valued by State 9pp. ✓     ✓ ✓    
108  Reserved 3pp. ✓            
109 PAD 2016 TERC R&O Statistics 2016 Values, What if Stat, Residential Improved. Douglas County 12p.       ✓ ✓    
110 PAD 2016 R&O Statistics 2016 Values, What If Stat, Grass 1 +16.98% Agricultural-Hitchcock County 2p.       ✓ ✓    
111 PAD 2016 R&O Statistics 2016 Values, What If Stat, Sub Stat Grass 1 +16.98% Agricultural-Hitchcock County 2p.       ✓ ✓    
112 PAD 2016 TERC R&O Statistics 2016 Values, What If Stat, Residential Improved-Thurston County 9p.       ✓ ✓    

113

PAD 2016 TERC R&O Statistics 2016 Values, What If Stat, Residential Improved VG 10 -13.1% -Thurston County 3p.       ✓ ✓    
114 PAD 2016 TERC R&O Statistics 2016 Values, What If Stat, Agricultural, Grass 1 +16% Franklin County 8p.       ✓ ✓    
115 Webster County Show Cause Packet 170pp.   ✓   ✓ ✓    
116 Grass Sales Map Webster County 1p.   ✓   ✓ ✓    
117 PAD 2016 TERC R&O Statistics 2016 Values, Agricultural Sample Webster County 3p.       ✓ ✓    
118 AD 2016 TERC R&O Statistics 2016 Values, What If Stat (16 Sales) Agricultural Webster County 3p.       ✓ ✓    
119 PAD 2016 TERC R&O Statistics 2016 Values, What If Stat (69 Sales) 3p.       ✓ ✓    
120 Franklin County Show Cause Packet 90pp.   ✓   ✓ ✓    
121 Map - Franklin County Grass Sales & Surrounding County Comparable Sales 1p. ✓     ✓ ✓    
122 2015 R&O Douglas County 55pp.   ✓   ✓ ✓    
123 Valuation Grouping 2 Douglas County 7pp.   ✓   ✓ ✓    
124 Hitchcock County Show Cause Packet 196pp.   ✓   ✓ ✓    
125 Letter from Taxpayer Bauer Hitchcock County 2p.     ✓ ✓ ✓    
126 Map Native Vegitation Hitchcock County 1p. ✓     ✓ ✓    
127 Map - Hitchcock County Grass, Crop, and CREP Sales & Surrounding County Comparable Sales 1p. ✓     ✓ ✓    
128 Map - Crop Sales Hitchcock County Crop Sales 1p. ✓     ✓ ✓    
129 Market Area 44.1 All Sales Hitchcock County 2p. ✓     ✓ ✓    
130 PAD 2016 R&O Agricultural Statistics What If Stat, Agricultural, Grass 1 +16.98 Hitchcock County 3p.       ✓ ✓