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.

2023 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Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.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 Party Offrd Rec'd Denied Withdrawn
1

Reports & Opinions of PTA

01Adams.pdf

X       X X    
2

Reports & Opinions of PTA

02Antelope.pdf

X       X X    
3

Reports & Opinions of PTA

03Arthur.pdf

X       X X    
4

Reports & Opinions of PTA

04Banner.pdf

X       X X    
5

Reports & Opinions of PTA

05Blaine.pdf

X       X X    
6

Reports & Opinions of PTA

06Boone.pdf

X       X X    
7

Reports & Opinions of PTA

07Box Butte.pdf

X       X X    
8

Reports & Opinions of PTA

08Boyd.pdf

X       X X    
9

Reports & Opinions of PTA

09Brown.pdf

X       X X    
10

Reports & Opinions of PTA

10Buffalo.pdf

X       X X    
11

Reports & Opinions of PTA

11Burt.pdf

X       X X    
12

Reports & Opinions of PTA

12Butler.pdf

X       X X    
13

Reports & Opinions of PTA

13Cass.pdf

X       X X    
14

Reports & Opinions of PTA

14Cedar.pdf

X       X X    
15

Reports & Opinions of PTA

15Chase.pdf

X       X X    
16

Reports & Opinions of PTA

16Cherry.pdf

X       X X    
17

Reports & Opinions of PTA

17Cheyenne.pdf

X       X X    
18

Reports & Opinions of PTA

18Clay.pdf

X       X X    
19

Reports & Opinions of PTA

19Colfax.pdf

X       X X    
20

Reports & Opinions of PTA

20Cuming.pdf

X       X X    
21

Reports & Opinions of PTA

21Custer.pdf

X       X X    
22

Reports & Opinions of PTA

22Dakota.pdf

X       X X    
23

Reports & Opinions of PTA

23Dawes.pdf

X       X X    
24

Reports & Opinions of PTA

24Dawson.pdf

X       X X    
25

Reports & Opinions of PTA

25Deuel.pdf

X       X X    
26

Reports & Opinions of PTA

26Dixon.pdf

X       X X    
27

Reports & Opinions of PTA

27Dodge.pdf

X       X X    
28

Reports & Opinions of PTA

28Douglas.pdf

X       X X    
29

Reports & Opinions of PTA

29Dundy.pdf

X       X X    
30

Reports & Opinions of PTA

30Fillmore.pdf

X       X X    
31

Reports & Opinions of PTA

31Franklin.pdf

X       X X    
32

Reports & Opinions of PTA

32Frontier.pdf

X       X X    
33

Reports & Opinions of PTA

33Furnas.pdf

X       X X    
34

Reports & Opinions of PTA

34Gage.pdf

X       X X    
35

Reports & Opinions of PTA

35Garden.pdf

X       X X    
36

Reports & Opinions of PTA

36Garfield.pdf

X       X X    
37

Reports & Opinions of PTA

37Gosper.pdf

X       X X    
38

Reports & Opinions of PTA

38Grant.pdf

X       X X    
39

Reports & Opinions of PTA

39Greeley.pdf

X       X X    
40

Reports & Opinions of PTA

40Hall.pdf

X       X X    
41

Reports & Opinions of PTA

41Hamilton.pdf

X       X X    
42

Reports & Opinions of PTA

42Harlan.pdf

X       X X    
43

Reports & Opinions of PTA

43Hayes.pdf

X       X X    
44

Reports & Opinions of PTA

44Hitchcock.pdf

X       X X    
45

Reports & Opinions of PTA

45Holt.pdf

X       X X    
46

Reports & Opinions of PTA

46Hooker.pdf

X       X X    
47

Reports & Opinions of PTA

47Howard.pdf

X       X X    
48

Reports & Opinions of PTA

48Jefferson.pdf

X       X X    
49

Reports & Opinions of PTA

49Johnson.pdf

X       X X    
50

Reports & Opinions of PTA

50Kearney.pdf

X       X X    
51

Reports & Opinions of PTA

51Keith.pdf

X       X X    
52

Reports & Opinions of PTA

52Keya Paha.pdf

X       X X    
53

Reports & Opinions of PTA

53Kimball.pdf

X       X X    
54

Reports & Opinions of PTA

54Knox.pdf

X       X X    
55

Reports & Opinions of PTA

55Lancaster.pdf

X       X X    
56

Reports & Opinions of PTA

56Lincoln.pdf

X       X X    
57

Reports & Opinions of PTA

57Logan.pdf

X       X X    
58

Reports & Opinions of PTA

58Loup.pdf

X       X X    
59

Reports & Opinions of PTA

59Madison.pdf

X       X X    
60

Reports & Opinions of PTA

60McPherson.pdf

X       X X    
61

Reports & Opinions of PTA

61Merrick.pdf

X       X X    
62

Reports & Opinions of PTA

62Morrill.pdf

X       X X    
63

Reports & Opinions of PTA

63Nance.pdf

X       X X    
64

Reports & Opinions of PTA

64Nemaha.pdf

X       X X    
65

Reports & Opinions of PTA

65Nuckolls.pdf

X       X X    
66

Reports & Opinions of PTA

66Otoe.pdf

X       X X    
67

Reports & Opinions of PTA

67Pawnee.pdf

X       X X    
68

Reports & Opinions of PTA

68Perkins.pdf

X       X X    
69

Reports & Opinions of PTA

69Phelps.pdf

X       X X    
70

Reports & Opinions of PTA

70Pierce.pdf

X       X X    
71

Reports & Opinions of PTA

71Platte.pdf

X       X X    
72

Reports & Opinions of PTA

72Polk.pdf

X       X X    
73

Reports & Opinions of PTA

73Red Willow.pdf

X       X X    
74

Reports & Opinions of PTA

74Richardson.pdf

X       X X    
75

Reports & Opinions of PTA

75Rock.pdf

X       X X    
76

Reports & Opinions of PTA

76Saline.pdf

X       X X    
77

Reports & Opinions of PTA

77Sarpy.pdf

X       X X    
78

Reports & Opinions of PTA

78Saunders.pdf

X       X X    
79

Reports & Opinions of PTA

79ScottsBluff.pdf

X       X X    
80

Reports & Opinions of PTA

80Seward.pdf

X       X X    
81

Reports & Opinions of PTA

81Sheridan.pdf

X       X X    
82

Reports & Opinions of PTA

82Sherman.pdf

X       X X    
83

Reports & Opinions of PTA

83Sioux.pdf

X       X X    
84

Reports & Opinions of PTA

84Stanton.pdf

X       X X    
85

Reports & Opinions of PTA

85Thayer.pdf

X       X X    
86

Reports & Opinions of PTA

86Thomas.pdf

X       X X    
87

Reports & Opinions of PTA

87Thurston.pdf

X       X X    
88

Reports & Opinions of PTA

88Valley.pdf

X       X X    
89

Reports & Opinions of PTA

89Washington.pdf

X       X X    
90

Reports & Opinions of PTA

90Wayne.pdf

X       X X    
91

Reports & Opinions of PTA

91Webster.pdf

X       X X    
92

Reports & Opinions of PTA

92Wheeler.pdf

X       X X    
93

Reports & Opinions of PTA

93York.pdf

X       X X    
94

Reports & Opinions of PTA

Exhibit 94.pdf

X       X X    
95

Lincoln Journal-Star Publication Affidavit

2023 LJS Publication Affidavit.pdf

        X X    
96

Omaha World-Herald Publication Affidavit

2023 OWH Affidavit.pdf

        X X    
97 Standard_on_Ratio_Studies.pdf X       X X    
98 ReviewofSalesRatioStudy0804[1].pdf X       X X    
99 Policy 502.pdf X       X X    
100 Agricultural Measurement Procedure.pdf X       X X    
101 Curriculum Vitae_Ruth Sorensen.pdf X       X X    
102 2023 Sales File Practice Manual .pdf X       X X    
103 PAD SV Methodology .pdf X       X X    
104 County_ComputerVendors_TERC.pdf X       X X    
105 Property_Valued_by_the_State 2023.pdf X       X X    
106

Exhibit_106_Equalization_Rate_Centrally_Asd_TERC_8-8-2023.pdf

SprdshtExhibit_106_Equalization_Rate_Centrally_Asd_TERC_8-8-2023.pdf

X       X X    
107 CURRICULUM VITAE-Sarah Scott.pdf X       X X    
108 Antelope Residential What If.pdf X       X X    
109 Saline County What Ifs Combined.pdf X       X X    
110 Hitchcock County What If Ag.pdf X       X X    
111 Exhibit 111 Joan Casey Lancaster County Analysis.pdf     X   X X    
112 Madison County VG 30 substat & email.pdf X       X X    
113 Nemaha County VG 1 substat & email.pdf X       X X    
114 Exhibit 114 PRD Memo 4.19.22.pdf X       X X    
115 Exhibit 115 PRD Memo 2023.pdf X       X X    
116 Exhibit 116 Price Related Differential (PRD) in Residential 2023.pdf X       X X    
117 Saline VG2 18% increase to land 5% increase to improvement; VG5 6% increase improvement.xlsx   X     X X    
118 Saline County letter.doc   X     X X    
119 Saline PTA Audit Certification.pdf X       X X