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 2017 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.

#	Description of Exhibit	PTA	Co.	Taxpayer	Offrd	Recd	Denied	Withdrawn
1	Reports & Opinions of PTA Adams County	✓			X	X
2	Reports & Opinions of PTA Antelope County	✓			X	X
3	Reports & Opinions of PTA Arthur County	✓			X	X
4	Reports & Opinions of PTA Banner County	✓			X	X
5	Reports & Opinions of PTA Blaine County	✓			X	X
6	Reports & Opinions of PTA Boone County	✓			X	X
7	Reports & Opinions of PTA Box Butte County	✓			X	X
8	Reports & Opinions of PTA Boyd County	✓			X	X
9	Reports & Opinions of PTA Brown County	✓			X	X
10	Reports & Opinions of PTA Buffalo County	✓			X	X
11	Reports & Opinions of PTA Burt County	✓			X	X
12	Reports & Opinions of PTA Butler County	✓			X	X
13	Reports & Opinions of PTA Cass County	✓			X	X
14	Reports & Opinions of PTA Cedar County	✓			X	X
15	Reports & Opinions of PTA Chase County	✓			X	X
16	Reports & Opinions of PTA Cherry County	✓			X	X
17	Reports & Opinions of PTA Cheyenne County	✓			X	X
18	Reports & Opinions of PTA Clay County	✓			X	X
19	Reports & Opinions of PTA Colfax County	✓			X	X
20	Reports & Opinions of PTA Cuming County	✓			X	X
21	Reports & Opinions of PTA Custer County	✓			X	X
22	Reports & Opinions of PTA Dakota County	✓			X	X
23	Reports & Opinions of PTA Dawes County	✓			X	X
24	Reports & Opinions of PTA Dawson County	✓			X	X
25	Reports & Opinions of PTA Deuel County	✓			X	X
26	Reports & Opinions of PTA Dixon County	✓			X	X
27	Reports & Opinions of PTA Dodge County	✓			X	X
28	Reports & Opinions of PTA Douglas County	✓			X	X
29	Reports & Opinions of PTA Dundy County	✓			X	X
30	Reports & Opinions of PTA Fillmore County	✓			X	X
31	Reports & Opinions of PTA Franklin County	✓			X	X
32	Reports & Opinions of PTA Frontier County	✓			X	X
33	Reports & Opinions of PTA Furnas County	✓			X	X
34	Reports & Opinions of PTA Gage County	✓			X	X
35	Reports & Opinions of PTA Garden County	✓			X	X
36	Reports & Opinions of PTA Garfield County	✓			X	X
37	Reports & Opinions of PTA Gosper County	✓			X	X
38	Reports & Opinions of PTA Grant County	✓			X	X
39	Reports & Opinions of PTA Greeley County	✓			X	X
40	Reports & Opinions of PTA Hall County	✓			X	X
41	Reports & Opinions of PTA Hamilton County	✓			X	X
42	Reports & Opinions of PTA Harlan County	✓			X	X
43	Reports & Opinions of PTA Hayes County	✓			X	X
44	Reports & Opinions of PTA Hitchcock County	✓			X	X
45	Reports & Opinions of PTA Holt County	✓			X	X
46	Reports & Opinions of PTA Hooker County	✓			X	X
47	Reports & Opinions of PTA Howard County	✓			X	X
48	Reports & Opinions of PTA Jefferson County	✓			X	X
49	Reports & Opinions of PTA Johnson County	✓			X	X
50	Reports & Opinions of PTA Kearney County	✓			X	X
51	Reports & Opinions of PTA Keith County	✓			X	X
52	Reports & Opinions of PTA Keya Paha County	✓			X	X
53	Reports & Opinions of PTA Kimball County	✓			X	X
54	Reports & Opinions of PTA Knox County	✓			X	X
55	Reports & Opinions of PTA Lancaster County	✓			X	X
56	Reports & Opinions of PTA Lincoln County	✓			X	X
57	Reports & Opinions of PTA Logan County	✓			X	X
58	Reports & Opinions of PTA Loup County	✓			X	X
59	Reports & Opinions of PTA Madison County	✓			X	X
60	Reports & Opinions of PTA McPherson County	✓			X	X
61	Reports & Opinions of PTA Merrick County	✓			X	X
62	Reports & Opinions of PTA Morrill County	✓			X	X
63	Reports & Opinions of PTA Nance County	✓			X	X
64	Reports & Opinions of PTA Nemaha County	✓			X	X
65	Reports & Opinions of PTA Nuckolls County	✓			X	X
66	Reports & Opinions of PTA Otoe County	✓			X	X
67	Reports & Opinions of PTA Pawnee County	✓			X	X
68	Reports & Opinions of PTA Perkins County	✓			X	X
69	Reports & Opinions of PTA Phelps County	✓			X	X
70	Reports & Opinions of PTA Pierce County	✓			X	X
71	Reports & Opinions of PTA Platte County	✓			X	X
72	Reports & Opinions of PTA Polk County	✓			X	X
73	Reports & Opinions of PTA Red Willow County	✓			X	X
74	Reports & Opinions of PTA Richardson County	✓			X	X
75	Reports & Opinions of PTA Rock County	✓			X	X
76	Reports & Opinions of PTA Saline County	✓			X	X
77	Reports & Opinions of PTA Sarpy County	✓			X	X
78	Reports & Opinions of PTA Saunders County	✓			X	X
79	Reports & Opinions of PTA ScottsBluff County	✓			X	X
80	Reports & Opinions of PTA Seward County	✓			X	X
81	Reports & Opinions of PTA Sheridan County	✓			X	X
82	Reports & Opinions of PTA Sherman County	✓			X	X
83	Reports & Opinions of PTA Sioux County	✓			X	X
84	Reports & Opinions of PTA Stanton County	✓			X	X
85	Reports & Opinions of PTA Thayer County	✓			X	X
86	Reports & Opinions of PTA Thomas County	✓			X	X
87	Reports & Opinions of PTA Thurston County	✓			X	X
88	Reports & Opinions of PTA Valley County	✓			X	X
89	Reports & Opinions of PTA Washington County	✓			X	X
90	Reports & Opinions of PTA Wayne County	✓			X	X
91	Reports & Opinions of PTA Webster County	✓			X	X
92	Reports & Opinions of PTA Wheeler Countypdf	✓			X	X
93	Reports & Opinions of PTA York County	✓			X	X
94	2017 Reports and Opinions of the PTA	✓			X	X
95	Affidavit of Publication of Legal Notice from Omaha World Herald				X	X
96	Affidavit of Publication of Legal Notice from Lincoln Journal Star				X	X
97	Equalization of Property Valued by the State, PAD May 1, 2017	X			X	X
98	Review of the Expanded Agricultural Land Analysis Methodology-Almy, Gloudemans, Jacobs & Dene-dated October 31, 2011 22p.	✓			X	X
99	Review of Sales Ratio Studies-Almy, Gloudemans, Jacobs & Dene-dated April 11, 2004 48p.	✓			X	X
100	Standards for Measurement and Analysis of Classes and Subclasses of Real Property 4p.	✓			X	X
101	Measurement Section Agricultural Land Analysis Procedure-November 30, 2016 5p.	✓			X	X
102	Curriculum Vitae for Ruth A. Sorensen  2p.	✓			X	X
103	Sales File Practice Manual-revised April 2017	✓			X	X
104	County Assessor's Software Providers for Administrative System-March 2017 2p.	✓			X	X
105	2017 Nebraska Special Valuation of Agricultural Land Measurement Methodology 3p.	✓			X	X
106	PAD 2017 TERC R&O Statistics 2017 What If Stat, Antelope County 6pp.				X	X
107	PAD 2017 TERC R&O Statistics 2017 What If Stat, Blaine County 4pp.				X	X
108	PAD 2017 TERC R&O Statistics 2017 What If Stat, Cass County 6pp.				X	X
109	PAD 2017 TERC R&O Statistics 2017 What If Stat, Custer County 5pp.				X	X
110	PAD 2017 TERC R&O Statistics 2017 What If Stat, Dundy County 4pp.				X	X
111	PAD 2017 TERC R&O Statistics 2017 What If Stat, Second, Dundy County 6pp.				X	X
112	PAD 2017 TERC R&O Statistics 2017 What If Stat, Franklin County 5pp				X	X
113	PAD 2017 TERC R&O Statistics 2017 What If Stat, Second, Franklin County 5pp				X	X
114	PAD 2017 TERC R&O Statistics 2017 What If Stat, Hooker County 4pp				X	X
115	PAD 2017 TERC R&O Statistics 2017 What If Stat, Lincoln County 5pp				X	X
116	PAD 2017 TERC R&O Statistics 2017 What If Stat, Logan County 4pp				X	X
117	PAD 2017 TERC R&O Statistics 2017 What If Stat, Richardson County 6pp				X	X
118	PAD 2017 TERC R&O Statistics 2017 What If Stat, Sheridan County 4pp				X	X
119	PAD 2017 TERC R&O Statistics 2017 What If Stat, Wheeler County 4pp				X	X
120	Request for Further Information: Adams County				X	X
121	Request for Further Information: Colfax County				X	X
122	Request for Further Information: Logan County (incl Sandhills Analysis & Grass Sales) 10pp				X	X
123	Request for Further Information: Thomas County				X	X
124	Request for Further Information: Cass County				X	X
125	PAD 2017 TERC R&O Statistics 2017 What If Stat, Thurston County 4pp				X	X
126	PAD 2017 TERC R&O Statistics 2017 What If plus Substat, Dawes County 16pp				X	X
127	PAD 2017 TERC R&O Statistics 2017 What If Stat, Burt County 5pp				X	X
128	Request for Further Information: Thurston County Sales Locations 3pp				X	X
129	Letter from Franklin County Assessor, April 17, 2017 2pp				X	X
130	Request for Further Information: Douglas County Scattergram				X	X
131	Reserved
132	Chase County CREP Valuations			X	X	X
133	Hitchcock County CREP Valuations			X	X	X
134	PAD 2017 TERC R&O Statistics 2017 What If Stat, Cherry County 7pp				X	X
135	PAD 2017 TERC R&O Statistics 2017 What If Stat, Madison County 13pp				X	X
136	Request for Further Information: Kearney County Commercial				X	X
137	PAD 2017 TERC R&O Statistics 2017 What If Stat, Lincoln County Grass 5pp				X	X
138	PAD 2017 TERC R&O Statistics 2017 What If Stat, Thayer County 5pp				X	X
139	Statement of Duane Dinnel			X	X	X
140	Request for Further Information: Cherry County Grass				X	X
141	PAD 2017 TERC R&O Statistics 2017 What If Stat, Lincoln County Substat Market Areas 2 & 3, 7pp				X	X
142	PAD 2017 TERC R&O Statistics with Small Acre Sales, Thayer County 3pp	X			X	X
143	2017 Average Acre Value Comparison CREP Land Souhtwest	X			X	X
144	Email from Lincoln County Assessor	X			X	X
145	Letter from Duane Dinnel, April 18, 2017				X	X
146	Request for Further Information: Franklin County Comparable Sales				X	X
147	PAD 2017 TERC R&O Statistics 2017 What If Stats 18 mi Comparables, Franklin County 6pp				X	X
148	PAD 2017 TERC R&O Statistics 2017 What If Stat, Madison County Type 02 Sub Stat 5pp				X	X
149	Sandhills Analysis Study Period Years and Sales with Ratios				X	X
150	Sandhills Analysis Arrayed Chronologically by Sale Date				X	X
151	Lincoln County Show Cause Packet 1, April 27, 2017				X	X
152	Lincoln County Show Cause Packet 2, April 27, 2017				X	X
153	Lincoln County Show Cause Packet 3, Nebraska Supreme Court Online Library, April 27, 2017				X
154	Lincoln County Show Cause Packet 4, April 27, 2017				X	X
155	PAD Spreadsheet, Lincoln County Market Area 3, 67 Sales	X			X	X
156	PAD Spreadsheet, Lincoln County Market Area 4, 48 Sales	X			X	X
157	Map of Lincoln County School Districts	X			X	X
158	PAD Spreadsheet, Total Number of Qualified Agricultural Sales	X			X	X
159	Madison County Commercial Property Type 02 Sales 1p.	X			X	X
160	2017 Madison County- Property Type 2 Commercial 1p.	X			X	X
161	Excel Worksheet Cherry County 1p.				X	X
162	Impact of Proposed Adjustment Across County Lines-School District Cherry County1p.				X	X
163	Constitution of Nebraska 4 pp.				X	X
164	2017 Assessment Actions Cherry County 8pp.				X	X
165	Land Owner Response to TERC Action1p.				X	X
166	Monahan Photos Cherry County 11pp.				X	X
167	Cherry County 2017 Avereage Acre Value Comparison-Proposed Adjustments				X	X
168	Cherry County Base School Districts 1p.				X	X
169	Map Monahan Cattle Company Cherry County 1p.				X	X
170	Community College Districts 1p.				X	X
171	Monahan Cattle Company Example				X	X
172	Impact of Proposed Adjustments Across County Lines 1p.				X	X
173	Average Assessed Value of Grassland in Sandhills Region Cherry County 1p.				X	X
174	Impact of Proposed Adjustment Across County Lines-School District Tax Dollars Cherry County 1p.				X	X
175	Cherry County Market Area 16.1 2pp.				X	X
176	Blaine County Market Area 5.1 2pp.	X			X	X
177	Supreme Court Case Blaine County 27pp.				X	X
178	Farm Credit Services of America Appraisal Department Blaine County 18pp.				X	X
179	Averaged Assessed Value of Grassland in Sandhills Region Sent by Blaine County 1p.				X	X
180	Blaine County 2017 Proposed Adjustment Average Acre Value Comparison				X	X
181	Sandhills Pasture Blaine County 1p.				X	X
182	Appraisal Report Blaine County 2pp.				X	X
183	Impact of Proposed Adjustment Across County Lines-School District Tax Dollars Blaine County				X	X
184	Blaine County Base School Districts				X	X
185	Average Grassland Assessed Values 2002-2017 Blaine and Brown Counties				X	X
186	Letter from Duane McClain Broker/Owner Blaine County				X	X
187	Sandhills Grass Statistics 1p.				X
188	Sandhills Sales by Study Period Year 1p.				X
189	Sandhills Sales 3pp.				X
190	Letter from Duane McClain Broker/Owner Cherry County 2pp.				X
191	PAD 2017 TERC R&O Statistics 2017 What If Stat, Brown County Draft Statistics Using 2017 Values
192	2017 Proposed Values Cherry County 1p.				X	X
193	Monahan Map and Photos, Cherry County 11pp.				X	X
194	Map of Cherry County (Oversized)				X	X
195	Table and Map, Cherry County 1p.
196	Douglas County Board of Equalization Resolution No. 75				X	X
197	Letter from Property Tax Administrator to Commissioner Kelly				X	X
198	2017 Reports and Opinions of the Property Tax Administrator - Sarpy County				X	X
199	2017 Reports and Opinions of the Property Tax Administrator - Douglas County				X	X
200	Affidavit of Rich James - Sarpy County Treasurer				X	X