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.

2022 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 2022 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Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.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 Party Offrd Recd Denied Withdrawn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 of PTA
General Information
✓       ✓ ✓    
95 Omaha World Herald Publication Affidavit.pdf ✓       ✓ ✓    
96 Lincoln Journal Star Publication Affidavit.pdf ✓       ✓ ✓    
97 Standard_on_Ratio_Studies.pdf ✓       ✓ ✓    
98 ReviewofSalesRatioStudy0804[1].pdf ✓       ✓ ✓    
99 Policy 502.pdf ✓       ✓ ✓    
100 Agricultural Measurement Procedure.pdf ✓       ✓ ✓  
101 CURRICULUM VITAE-R. Sorensen.pdf ✓       ✓ ✓    
102 2022 Sales File Practice Manual.pdf ✓       ✓ ✓    
103 PAD SV Methodology.pdf ✓       ✓ ✓    
104 County_ComputerVendors_TERC2022.pdf ✓       ✓ ✓    
105 Property_Valued_by_the_State 2022.pdf ✓       ✓ ✓    
106 Exhibit_106_Equalization_Rate_Centrally_Assessed Property 2022.pdf ✓       ✓      
107 CURRICULUM VITAE-S. Scott.pdf ✓       ✓ ✓    
108 CURRICULUM VITAE FOR R. L. Loontjer.pdf ✓       ✓ ✓    
109 AAASales Clarification.pdf ✓       ✓ ✓    
110 Arthur Grass + 11% What If Ex.pdf ✓       ✓ ✓    
111 Arthur Grass Sales Ex.pdf ✓       ✓ ✓    
112 Cedar Res VG 5 3 Changes What If Ex.pdf ✓       ✓ ✓    
113 Cedar Res VG 5 Substat Ex.pdf ✓       ✓ ✓    
114 Dawes Res VG 10 Substat Ex.pdf ✓       ✓ ✓    
115 Dawes Res VG 16 Under 30K - 33% What If Ex.pdf ✓       ✓ ✓    
116 Dawes Res VG 16 Under 30K - 50% What If Ex.pdf ✓       ✓ ✓    
117 Fillmore Res VG 5 Substat Ex.pdf ✓       ✓ ✓    
118 Frontier Res VG 2 Substat Ex.pdf ✓       ✓ ✓    
119 Gage Comm VG 3 Substat Ex.pdf ✓       ✓ ✓    
120 Gage Res VG 11 Substat Ex.pdf ✓       ✓ ✓    
121 Gage Res VG 18 Substat Ex.pdf ✓       ✓ ✓    
122 Garfield Res VG 1 Substat Ex.pdf ✓       ✓ ✓    
123 Garfield Res VG 3 Substat Ex.pdf ✓       ✓ ✓    
124 Hamilton Res VG 5 Substat Ex.pdf ✓       ✓ ✓    
125 Holt Comm VG 1 Substat Ex.pdf ✓       ✓ ✓    
126 Holt Res VG 2 Substat Ex.pdf ✓       ✓ ✓    
127 Holt Res VG 6 Substat Ex.pdf ✓       ✓ ✓    
128 Kearney Res VG 2 Substat Ex.pdf ✓       ✓ ✓    
129 Loup Res VG 6 Substat Ex.pdf ✓       ✓ ✓    
130 Madison Comm VG 5 Substat Ex.pdf ✓       ✓ ✓    
131 Madison Comm VG 30 Substat Ex.pdf ✓       ✓ ✓    
132 Madison Res VG 5 Substat Ex.pdf ✓       ✓ ✓    
133 Madison Res VG 10 Substat Ex.pdf ✓       ✓ ✓    
134 Madison Res VG 15 Substat Ex.pdf ✓       ✓ ✓    
135 Madison Res VG 30 Substat Ex.pdf ✓       ✓ ✓    
136 Nance Res VG 1 Substat Ex.pdf ✓       ✓ ✓    
137 Nance Res VG 3 Substat Ex.pdf ✓       ✓ ✓    
138 Nuckolls Res VG 1 Substat Ex.pdf ✓       ✓ ✓    
139 Nuckolls Res VG 7 Substat Ex.pdf ✓       ✓ ✓    
140 Otoe Res VG 2 Substat Ex.pdf ✓       ✓ ✓    
141 Platte Com VG 3 Substat Ex.pdf ✓       ✓ ✓    
142 Platte Res VG 4 Substat Ex.pdf ✓       ✓ ✓    
143 Platte Res VG 6 Substat Ex.pdf ✓       ✓ ✓    
144 Platte Res VG 11 Substat Ex.pdf ✓       ✓ ✓    
145 Polk Ag Irrigated Substats Ex.pdf ✓       ✓ ✓    
146 Polk Res VG 3 Substat Ex.pdf ✓       ✓ ✓    
147 Richardson Res VG 1 Substat Ex.pdf ✓       ✓ ✓    
148 Richardson Res VG 3 Substat Ex.pdf ✓       ✓ ✓    
149 Sheridan Res VG 10 Substat Ex.pdf ✓       ✓ ✓    
150 Sheridan Res VG 30 Substat Ex.pdf ✓       ✓ ✓    
151 Sherman Res VG 1 Substat Ex.pdf ✓       ✓ ✓    
152 Sherman Res VG 2 Substat Ex.pdf ✓       ✓ ✓    
153 Stanton Res VG 30 Substat Ex.pdf ✓       ✓ ✓    
154 Thayer Res VG 9 Substat Ex.pdf ✓       ✓ ✓    
155 Webster Res VG 3 Substat Ex.pdf ✓       ✓ ✓    
156 Webster Res VG 5 Substat Ex.pdf ✓       ✓ ✓    
157 York Comm VG 1 Substat Ex.pdf ✓       ✓ ✓    
158 Brown County Assessor Letter.pdf   ✓     ✓ ✓    
159 Brown County Res Sales What If Spreadsheet   ✓     ✓ ✓    
160 Chase County - Request for Show Cause Hearing.pdf   ✓     ✓ ✓    
161 PRD Memo - PTA Sorensen.pdf ✓       ✓ ✓    
162 Webster County Agland Sales Spreadsheet (Agland Value, All Qualified Sales, Less than 5%, Dry 80%)   ✓     ✓ ✓    
163 Webster County Problems between Rosters for Agland Spreadsheet   ✓     ✓ ✓    
164 Webster County Agland Removing Less than 40 Acres Spreadsheet   ✓     ✓ ✓    
165 Webster County Qualified and Non-Qualified Ag Sale Roster 4-11-22   ✓     ✓ ✓    
166 Webster County Qualified Ag-Un Sale Roster 4-11-22   ✓     ✓ ✓    
167 Webster County Qualified Ag Sale Roster 4-7-22   ✓     ✓ ✓    
168 Webster County Qualified UAG-UN Sale Roster 1-18-22   ✓     ✓ ✓    
169 Webster Ag -9.164% What If Ex.pdf ✓              
170 Webster Ag -8.362% What If Ex.pdf ✓       ✓ ✓    
171 Cass County ST-RES VG increases.xlsx   ✓     ✓ ✓    
172 Cass Res +5% What If Ex.pdf ✓       ✓ ✓    
173 Cass Res +5% With Assr Locations What If Ex.pdf ✓       ✓ ✓    
174 6% Webster Decrease to Dryland What If.pdf ✓       ✓ ✓    
175 Webster -6% What If (County Version).pdf   ✓     ✓ ✓    
176 Webster Qualified Min Non Sale Roster.pdf   ✓     ✓ ✓    
177  WEBSTER SALES FILE DRY AFTER CORRECTIONS.xlsx   ✓     ✓ ✓    
178 Hotz-Sorensen PRD Email Full.pdf         ✓ ✓    
179 Cass & Webster PTA Audit Certification.pdf ✓              

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