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Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.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 Party Offrd Recd Denied Withdrawn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.