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.

2021 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 2021 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. Standard charges for copying and mailing may apply.

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.
Taxpayer = 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Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.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 County Taxpayer Int. Party Offrd Recd Denied Withdrawn
1 Reports & Opinions of PTA
01Adams.pdf
         
2 Reports & Opinions of PTA
02Antelope.pdf
         
3 Reports & Opinions of PTA
03Arthur.pdf
         
4 Reports & Opinions of PTA
04Banner.pdf
         
5 Reports & Opinions of PTA
05Blaine.pdf
         
6 Reports & Opinions of PTA
06Boone.pdf
         
7 Reports & Opinions of PTA
07Box Butte.pdf
         
8 Reports & Opinions of PTA
08Boyd.pdf
         
9 Reports & Opinions of PTA
09Brown.pdf
         
10 Reports & Opinions of PTA
10Buffalo.pdf
         
11 Reports & Opinions of PTA
11Burt.pdf
         
12 Reports & Opinions of PTA
12Butler.pdf
         
13 Reports & Opinions of PTA
13Cass.pdf
         
14 Reports & Opinions of PTA
14Cedar.pdf
         
15 Reports & Opinions of PTA
15Chase.pdf
         
16 Reports & Opinions of PTA
16Cherry.pdf
         
17 Reports & Opinions of PTA
17Cheyenne.pdf
         
18 Reports & Opinions of PTA
18Clay.pdf
         
19 Reports & Opinions of PTA
19Colfax.pdf
         
20 Reports & Opinions of PTA
20Cuming.pdf
         
21 Reports & Opinions of PTA
21Custer.pdf
         
22 Reports & Opinions of PTA
22Dakota.pdf
         
23 Reports & Opinions of PTA
23Dawes.pdf
         
24 Reports & Opinions of PTA
24Dawson.pdf
         
25 Reports & Opinions of PTA
25Deuel.pdf
         
26 Reports & Opinions of PTA
26Dixon.pdf
         
27 Reports & Opinions of PTA
27Dodge.pdf
         
28 Reports & Opinions of PTA
28Douglas.pdf
         
29 Reports & Opinions of PTA
29Dundy.pdf
         
30 Reports & Opinions of PTA
30Fillmore.pdf
         
31 Reports & Opinions of PTA
31Franklin.pdf
         
32 Reports & Opinions of PTA
32Frontier.pdf
         
33 Reports & Opinions of PTA
33Furnas.pdf
         
34 Reports & Opinions of PTA
34Gage.pdf
         
35 Reports & Opinions of PTA
35Garden.pdf
         
36 Reports & Opinions of PTA
36Garfield.pdf
         
37 Reports & Opinions of PTA
37Gosper.pdf
         
38 Reports & Opinions of PTA
38Grant.pdf
         
39 Reports & Opinions of PTA
39Greeley.pdf
         
40 Reports & Opinions of PTA
40Hall.pdf
         
41 Reports & Opinions of PTA
41Hamilton.pdf
         
42 Reports & Opinions of PTA
42Harlan.pdf
         
43 Reports & Opinions of PTA
43Hayes.pdf
         
44 Reports & Opinions of PTA
44Hitchcock.pdf
         
45 Reports & Opinions of PTA
45Holt.pdf
         
46 Reports & Opinions of PTA
46Hooker.pdf
         
47 Reports & Opinions of PTA
47Howard.pdf
         
48 Reports & Opinions of PTA
48Jefferson.pdf
         
49 Reports & Opinions of PTA
49Johnson.pdf
         
50 Reports & Opinions of PTA
50Kearney.pdf
         
51 Reports & Opinions of PTA
51Keith.pdf
         
52 Reports & Opinions of PTA
52Keya Paha.pdf
         
53 Reports & Opinions of PTA
53Kimball.pdf
         
54 Reports & Opinions of PTA
54Knox.pdf
         
55 Reports & Opinions of PTA
55Lancaster.pdf
         
56 Reports & Opinions of PTA
56Lincoln.pdf
         
57 Reports & Opinions of PTA
57Logan.pdf
         
58 Reports & Opinions of PTA
58Loup.pdf
         
59 Reports & Opinions of PTA
59Madison.pdf
         
60 Reports & Opinions of PTA
60McPherson.pdf
         
61 Reports & Opinions of PTA
61Merrick.pdf
         
62 Reports & Opinions of PTA
62Morrill.pdf
         
63 Reports & Opinions of PTA
63Nance.pdf
         
64 Reports & Opinions of PTA
64Nemaha.pdf
         
65 Reports & Opinions of PTA
65Nuckolls.pdf
         
66 Reports & Opinions of PTA
66Otoe.pdf
         
67 Reports & Opinions of PTA
67Pawnee.pdf
         
68 Reports & Opinions of PTA
68Perkins.pdf
         
69 Reports & Opinions of PTA
69Phelps.pdf
         
70 Reports & Opinions of PTA
70Pierce.pdf
         
71 Reports & Opinions of PTA
71Platte.pdf
         
72 Reports & Opinions of PTA
72Polk.pdf
         
73 Reports & Opinions of PTA
73Red Willow.pdf
         
74 Reports & Opinions of PTA
74Richardson.pdf
         
75 Reports & Opinions of PTA
75Rock.pdf
         
76 Reports & Opinions of PTA
76Saline.pdf
         
77 Reports & Opinions of PTA
77Sarpy.pdf
         
78 Reports & Opinions of PTA
78Saunders.pdf
         
79 Reports & Opinions of PTA
79ScottsBluff.pdf
         
80 Reports & Opinions of PTA
80Seward.pdf
         
81 Reports & Opinions of PTA
81Sheridan.pdf
         
82 Reports & Opinions of PTA
82Sherman.pdf
         
83 Reports & Opinions of PTA
83Sioux.pdf
         
84 Reports & Opinions of PTA
84Stanton.pdf
         
85 Reports & Opinions of PTA
85Thayer.pdf
         
86 Reports & Opinions of PTA
86Thomas.pdf
         
87 Reports & Opinions of PTA
87Thurston.pdf
         
88 Reports & Opinions of PTA
88Valley.pdf
         
89 Reports & Opinions of PTA
89Washington.pdf
         
90 Reports & Opinions of PTA
90Wayne.pdf
         
91 Reports & Opinions of PTA
91Webster.pdf
         
92 Reports & Opinions of PTA
92Wheeler.pdf
         
93 Reports & Opinions of PTA
93York.pdf
         
94 Reports & Opinions - General Information          
95 World Herald Proof of Publication            
96 Journal Star Affidavit of Publication            
97 Standard on Ratio Studies          
98 Review of Sales Ratio Study          
99 Policy 502          
100 Agricultural Measurement Procedure        
101 Curriculum Vitae - Ruth A. Sorensen          
102 Sales File Practice Manual          
103 PAD SV Methodology          
104  County Computer Vendors          
105 Property Valued by the State          
106 Equalization Rate Centrally Assessed            
107 Curriculum Vitae - Sarah Scott          
108 Curriculum Vitae - Russel L. Loontjer          
109  Lancaster Saline Ag Inquiry & Response.pdf          
110 Cherry Ag Sales Map & List          
111 Cherry and Sandhills Grass            
112 Presentation of Jerry Green PhD          
113 Saunders Com Inquiry & Response          
114 What If: Blaine Ag 80% MLU Grass +7%          
115  What If: Chase Res VG 2 5% increase          
116 Cheyenne Res Inquiry & Response.pdf          
117 What If: Cedar Commercial + 28%.pdf          
118              
119              
120              
121              
122                  
123                  
124                  
125                  
126                  

*Exhibits marked by an asterisk are not available electronically. These exhibits are available for inspection by the public at the Commission's office.