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.

Appeal Process

To begin the appeal process with the Nebraska Tax Equalization and Review Commission, an "Appeal to the Nebraska Tax Equalization and Review Commission" form must be filed. Said form is available at the County Clerk's office, at the Commission's office, or by downloading and printing the form HERE or filling out the form online, printing it, and sending it in the mail.  The Commission does not have an electronic filing system.  (Please note: this is NOT the county board of equalization protest form).

Upon obtaining an "Appeal to the Nebraska Tax Equalization and Review Commission" form, it is important that all instructions on the form are read and followed, prior to completing and filing an appeal with the Commission.  A general diagram of the appeals process is displayed below: 


Appeal to the Nebraska Tax Equalization and Review Commission


For more information regarding the appeal and hearing process please refer to the Commission's following information: 

Hearings before the Commission are informal hearings unless a formal hearing is requested. Many of the hearings are held in the Commission's hearing room on the 6th floor of the State Office Building (between "L" and "M" streets on Centennial Mall) in Lincoln, Nebraska. Hearings may also be held at locations throughout Nebraska.

Follwing the appeal hearing, if a person is not satisfied with the final decision of the Commission, that decision may be appealed to the Nebraska Court of Appeals. Please follow the Nebraska Court of Appeals appeal process prescribed in Neb. Rev. Stat. Section 77-5019.