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.

2025 Commission Orders and Actions

Click on the County name to see a copy of the Commission’s Final Equalization Order for that County.

✓ = The County has this category of property but no adjustments were made to the category.

Residential = Residential class of real property and its subclasses.
Commercial = Commercial and industrial class of real property and its subclasses.
Agricultural = The agricultural land and horticultural land class of real property not subject to special valuation and its subclasses.
Special Value = Special Value for the agricultural land and horticultural land class receiving special valuation and its subclasses.

# County Residential Commercial Agricultural Special Value
1   ✓ ✓ ✓  
2   ✓ ✓ ✓  
3   ✓ ✓ ✓  
4   ✓ ✓ ✓  
5   ✓ ✓ ✓  
6   ✓ ✓ ✓  
7   ✓ ✓ ✓  
8   ✓ ✓ ✓  
9 Brown ✓ ✓ ✓ ✓
10   ✓ ✓ ✓ ✓
11   ✓ ✓ ✓  
12   ✓ ✓ ✓  
13 Cass ✓ ✓ ✓ ✓
14   ✓ ✓ ✓  
15   ✓ ✓ ✓  
16   ✓ ✓ ✓  
17   ✓ ✓ ✓  
18   ✓ ✓ ✓  
19   ✓ ✓ ✓  
20   ✓ ✓ ✓ ✓
21   ✓ ✓ ✓  
22   ✓ ✓ ✓  
23   ✓ ✓ ✓ ✓
24   ✓ ✓ ✓ ✓
25   ✓ ✓ ✓  
26   ✓ ✓ ✓  
27   ✓ ✓ ✓  
28   ✓ ✓   ✓
29   ✓ ✓ ✓  
30   ✓ ✓ ✓  
31   ✓ ✓ ✓  
32   ✓ ✓ ✓  
33   ✓ ✓ ✓  
34   ✓ ✓ ✓  
35   ✓ ✓ ✓ ✓
36   ✓ ✓ ✓  
37   ✓ ✓ ✓  
38   ✓ ✓ ✓  
39   ✓ ✓ ✓  
40   ✓ ✓ ✓  
41   ✓ ✓ ✓  
42   ✓ ✓ ✓  
43   ✓ ✓ ✓  
44   ✓ ✓ ✓ ✓
45   ✓ ✓ ✓  
46   ✓ ✓ ✓  
47   ✓ ✓ ✓  
48 Jefferson 6% decrease to improvements in VG 1 ✓ ✓  
49   ✓ ✓ ✓  
50   ✓ ✓ ✓  
51   ✓ ✓ ✓ ✓
52   ✓ ✓ ✓  
53   ✓ ✓ ✓  
54   ✓ ✓ ✓  
55   ✓ ✓ ✓ ✓
56   ✓ ✓ ✓ ✓
57   ✓ ✓ ✓  
58   ✓ ✓ ✓  
59   ✓ ✓ ✓  
60   ✓ ✓ ✓  
61   ✓ ✓ ✓  
62   ✓ ✓ ✓ ✓
63   ✓ ✓ ✓  
64   ✓ ✓ ✓  
65   ✓ ✓ ✓  
66   ✓ ✓ ✓  
67   ✓ ✓ ✓  
68   ✓ ✓ ✓  
69   ✓ ✓ ✓  
70   ✓ ✓ ✓  
71   ✓ ✓ ✓ ✓
72   ✓ ✓ ✓  
73   ✓ ✓ ✓  
74   ✓ ✓ ✓  
75   ✓ ✓ ✓  
76 Saline ✓ ✓ ✓  
77   ✓ ✓   ✓
78   ✓ ✓ ✓ ✓
79   ✓ ✓ ✓ ✓
80   ✓ ✓ ✓  
81   ✓ ✓ ✓  
82   ✓ ✓ ✓  
83   ✓ ✓ ✓  
84   ✓ ✓ ✓  
85   ✓ ✓ ✓  
86   ✓ ✓ ✓  
87   ✓ ✓ ✓  
88   ✓ ✓ ✓  
89   ✓ ✓   ✓
90   ✓ ✓ ✓  
91   ✓ ✓ ✓  
92   ✓ ✓ ✓  
93   ✓ ✓ ✓