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.

2006 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 2006 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. The lag may be as much as 24 hours.

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.

✓ = The County has that category of property but that there were no adjustments made to that category.

TERC = Exhibit offered by the Tax Equalization and Review Commission.
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.
Tax Payer = 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Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.

# Description of Exhibit TERC PTA Co. Tax Payer Offrd Recd Denied Withdrawn
1 Reports & Opinions of PTA
Adams County
         
2 Reports & Opinions of PTA
Antelope County
         
3 Reports & Opinions of PTA
Arthur County
         
4 Reports & Opinions of PTA
Banner County
         
5 Reports & Opinions of PTA
Blaine County
         
6 Reports & Opinions of PTA
Boone County
         
7 Reports & Opinions of PTA
Box Butte County
         
8 Reports & Opinions of PTA
Boyd County
         
9 Reports & Opinions of PTA
Brown County
         
10 Reports & Opinions of PTA
Buffalo County
         
11 Reports & Opinions of PTA
Burt County
         
12 Reports & Opinions of PTA
Butler County
         
13 Reports & Opinions of PTA
Cass County
         
14 Reports & Opinions of PTA
Cedar County
         
15 Reports & Opinions of PTA
Chase County
         
16 Reports & Opinions of PTA
Cherry County
         
17 Reports & Opinions of PTA
Cheyenne County
         
18 Reports & Opinions of PTA
Clay County
         
19 Reports & Opinions of PTA
Colfax County
         
20 Reports & Opinions of PTA
Cuming County
         
21 Reports & Opinions of PTA
Custer County
         
22 Reports & Opinions of PTA
Dakota County
         
23 Reports & Opinions of PTA
Dawes County
         
24 Reports & Opinions of PTA
Dawson County
         
25 Reports & Opinions of PTA
Deuel County
         
26 Reports & Opinions of PTA
Dixon County
         
27 Reports & Opinions of PTA
Dodge County
         
28 Reports & Opinions of PTA
Douglas County
         
29 Reports & Opinions of PTA
Dundy County
         
30 Reports & Opinions of PTA
Fillmore County
         
31 Reports & Opinions of PTA
Franklin County
         
32 Reports & Opinions of PTA
Frontier County
         
33 Reports & Opinions of PTA
Furnas County
         
34 Reports & Opinions of PTA
Gage County
         
35 Reports & Opinions of PTA
Garden County
         
36 Reports & Opinions of PTA
Garfield County
         
37 Reports & Opinions of PTA
Gosper County
         
38 Reports & Opinions of PTA
Grant County
         
39 Reports & Opinions of PTA
Greeley County
         
40 Reports & Opinions of PTA
Hall County
         
41 Reports & Opinions of PTA
Hamilton County
         
42 Reports & Opinions of PTA
Harlan County
         
43 Reports & Opinions of PTA
Hayes County
         
44 Reports & Opinions of PTA
Hitchcock County
         
45 Reports & Opinions of PTA
Holt County
         
46 Reports & Opinions of PTA
Hooker County
         
47 Reports & Opinions of PTA
Howard County
         
48 Reports & Opinions of PTA
Jefferson County
         
49 Reports & Opinions of PTA
Johnson County
         
50 Reports & Opinions of PTA
Kearney County
         
51 Reports & Opinions of PTA
Keith County
         
52 Reports & Opinions of PTA
Keya Paya County
         
53 Reports & Opinions of PTA
Kimball County
         
54 Reports & Opinions of PTA
Knox County
         
55 Reports & Opinions of PTA
Lancaster County
         
56 Reports & Opinions of PTA
Lincoln County
         
57 Reports & Opinions of PTA
Logan County
         
58 Reports & Opinions of PTA
Loup County
         
59 Reports & Opinions of PTA
Madison County
         
60 Reports & Opinions of PTA
McPherson County
         
61 Reports & Opinions of PTA
Merrick County
         
62 Reports & Opinions of PTA
Morrill County
         
63 Reports & Opinions of PTA
Nance County
         
64 Reports & Opinions of PTA
Nemaha County
         
65 Reports & Opinions of PTA
Nuckolls County
         
66 Reports & Opinions of PTA
Otoe County
         
67 Reports & Opinions of PTA
Pawnee County
         
68 Reports & Opinions of PTA
Perkins County
         
69 Reports & Opinions of PTA
Phelps County
         
70 Reports & Opinions of PTA
Pierce County
         
71 Reports & Opinions of PTA
Platte County
         
72 Reports & Opinions of PTA
Polk County
         
73 Reports & Opinions of PTA
Red Willow County
         
74 Reports & Opinions of PTA
Richardson County
         
75 Reports & Opinions of PTA
Rock County
         
76 Reports & Opinions of PTA
Saline County
         
77 Reports & Opinions of PTA
Sarpy County
         
78 Reports & Opinions of PTA
Saunders County
         
79 Reports & Opinions of PTA
Scotts Bluff County
         
80 Reports & Opinions of PTA
Seward County
         
81 Reports & Opinions of PTA
Sheridan County
         
82 Reports & Opinions of PTA
Sherman County
         
83 Reports & Opinions of PTA
Sioux County
         
84 Reports & Opinions of PTA
Stanton County
         
85 Reports & Opinions of PTA
Thayer County
         
86 Reports & Opinions of PTA
Thomas County
         
87 Reports & Opinions of PTA
Thurston County
         
88 Reports & Opinions of PTA
Valley County
         
89 Reports & Opinions of PTA
Washington County
         
90 Reports & Opinions of PTA
Wayne County
         
91 Reports & Opinions of PTA
Webster County
         
92 Reports & Opinions of PTA
Wheeler County
         
93 Reports & Opinions of PTA
York County
         
94 Legal Notice-dated April 5, 2006 1p.          
95 Notice and Transmission of Notice to Omaha World Herald -dated April 5, 2006 4pp.          
95 Notice and Transmission of Notice to Lincoln Journal Star -dated April 5, 2006 4pp.          
97 News Release -dated April 5, 2006 1p.          
98 Transmission of News Release to Omaha World Herald -dated April 5, 2006 2pp.          
99 Transmission of News Release to Lincoln Journal Star -dated April 5, 2006 2pp.          
100 Transmission of News Release to Grand Island Independent -dated April 5, 2006 2pp.          
101 Transmission of News Release to Norfolk Daily News -dated April 5, 2006 2pp.          
102 Transmission of News Release to Scottsbluff Star Herald -dated April 5, 2006 2pp.          
103 Transmission of News Release to The Associated Press -dated April 5, 2006 2pp.          
104 Affidavit of Publication of Legal Notice from Omaha World Herald          
105 Affidavit of Publication of Legal Notice from Lincoln Journal Star          
106 Curriculum Vitaes for the Department of Property Assessment and Taxation 33pp.          
107 2006 Average Assessed Value of Agland by Class and Subclass Illustrated by County Market Area within Land Manual Areas 229pp.          
108 Information for Statewide Equalization Regarding County Assessors' Software Providers for Administrative Systems 6pp.          
109 DPAT Order in 2006EXT-9, Extending Due Dates for Hayes County 3pp.          
110 DPAT Order in 2006EXT-2, Extending Due Dates for Lancaster County 2pp.          
111 DPAT Order in 2006EXT-2, Extending Due Dates for Lancaster County (Second Extension) 3pp.          
112 DPAT Order in 2006EXT-11, Extending Due Dates for Lancaster County R&O 2pp.          
113 PA&T 2006 R&O Statistics
What If ID: 4583 Residential Cass County 6pp.
         
114 PA&T 2006 R&O Statistics
What If ID: 4587 Commercial Cass County 6pp.
         
115 PA&T 2006 R&O Statistics
What If ID: 4496 Residential Holt County 7pp.
         
116 Incorrect Pages in R&O for Dodge County 5pp.          
117 PA&T 2006 R&O Statistics
What If ID: 4589 Residential Loup County 5pp.
         
118 PA&T 2006 R&O Statistics
What If ID: 4591 Residential Sherman County 6pp.
         
119 PA&T 2006 R&O Statistics
What If ID: 4590 Residential Loup County 5pp.
         
120 PA&T 2006 R&O Statistics
What If ID: 4505 Agriculture Unimproved Hitchcock County 6pp.
         
121 Spreadsheets: 2006 Agricultural Values Hitchcock County 3pp.          
122 Hitchcock and Surrounding Counties Grassland Values by LCG's 1p.          
123 PA&T 2006 R&O Statistics
What If ID: 4603 Residential Logan County 5pp.
         
124 PA&T 2006 R&O Statistics
What If ID: 4605 Substat, Residential Logan County 5pp.
         
125 Sales File Practice Manual 110pp.          
126 PA&T 2006 R&O Statistics
What If ID: 4606 Residential Logan County 5pp.
         
127 Hayes County - 2006 Agricultural Values As Set by County (Uninfluenced Ag - 31 Sales) 12pp.          
128 Hayes and Surrounding Counties Grassland Values by LCG's 1p.          
129 PA&T 2006 R&O Statistics
What If ID: 4434 Residential Unimproved Hayes County 6pp.
         
130 PA&T 2006 R&O Statistics
What If ID: 4609 Commercial Garden County 5pp.
         
131 PA&T 2006 R&O Statistics
What If ID: 4536 Residential Banner County 5pp.
         
132 PA&T 2006 R&O Statistics
What If ID: 4614 Commercial Adams County 7pp.
         
133 PA&T 2006 R&O Statistics
What If ID: 4503 Residential Kearney County 6pp.
         
134 PA&T 2006 R&O Statistics
What If ID: 4615 Substat, Residential Red Willow County 4pp.
         
135 PA&T 2006 R&O Statistics
What If ID: 4547 Residential Scotts Bluff County 6pp.
         
136 PA&T 2006 R&O Statistics
What If ID: 4497 Agricultural Unimproved Scotts Bluff County 6pp.
         
137 PA&T 2006 R&O Statistics
What If ID: 4499 Agricultural Unimproved Scotts Bluff County 6pp.
         
138 PA&T 2006 R&O Statistics
What If ID: 4528 Commercial Sheridan County 6pp.
         
139 PA&T 2006 R&O Statistics
What If ID: 4623 Agricultural Unimproved Gosper County 6pp.
         
140 PA&T 2006 R&O Statistics
What If ID: 4551 Residential Custer County 7pp.
         
141 PA&T 2006 R&O Statistics
What If ID: 4483 Agricultural Unimproved Custer County 8pp.
         
142 PA&T 2006 R&O Statistics
What If ID: 4625 Residential Buffalo County 7pp.
         
143 PA&T 2006 R&O Statistics
What If ID: 4500 Agricultural Unimproved Scotts Bluff County 6pp.
         
144 PA&T 2006 R&O Statistics
What If ID: 4626 Residential Custer County 7pp.
         
145 PA&T 2006 R&O Statistics
What If ID: 4628 Substat, Residential Kearney County 5pp.
         
146 Charts of Confidence Intervals 7pp.          
147 Nemaha County Correction Data 15pp.          
148 Richardson County Correction Data 6pp.          
149 2006 County Abstract of Assessment for Real Property, Form 45 Compared with the 2005 Certificate of Taxes Levied (CTL) (Hayes County) 1p.          
150 Total Real Property Values Hayes County 6pp.          
151 PA&T 2006 R&O Statistics
What If ID: 4552 Commercial Antelope County 6pp.
         
152 PA&T 2006 R&O Statistics
What If ID: 4533 Residential Fillmore County 6pp.
         
153 PA&T 2006 R&O Statistics
What If ID: 4534 Agricultural Unimproved Madison County 6pp.
         
154 Madison County Correction Data 7pp.          
155 PA&T 2006 R&O Statistics
What If ID: 4627 Substat, Residential Greeley County 5pp.
         
156 Gage County Correction Data 7pp.          
157 PA&T 2006 R&O Statistics
What If ID: 4565 Agricultural Unimproved Burt County 6pp.
         
158 PA&T 2006 R&O Statistics
What If ID: 4566 Agricultural Unimproved Burt County 6pp.
         
159 PA&T 2006 R&O Statistics
What If ID: 4649 Substat, Commercial Burt County 5pp.
         
160 PA&T 2006 R&O Statistics
What If ID: 4571 Residential Cuming County 6pp.
         
161 PA&T 2006 R&O Statistics
What If ID: 4572 Commercial Cuming County 6pp.
         
162 PA&T 2006 R&O Statistics
Base Stat Residential Dakota County 6pp.
         
163 PA&T 2006 R&O Statistics
What If ID: 4642 Residential Dakota County 7pp.
         
164 PA&T 2006 R&O Statistics
What If ID: 4657 Residential Dixon County 6pp.
         
165 PA&T 2006 R&O Statistics
What If ID: 4647 Commercial Cedar County 6pp.
         
166 PA&T 2006 R&O Statistics
What If ID: 4650 Substat, Residential Cedar County 5pp.
         
167 PA&T 2006 R&O Statistics
What If ID: 4651 Substat, Residential Cedar County 6pp.
         
168 PA&T 2006 R&O Statistics
What If ID: 4656 Substat, Residential Cedar County 6pp.
         
169 PA&T 2006 R&O Statistics
What If ID: 4656 Residential Cedar County 7pp.
         
170 PA&T 2006 R&O Statistics
What If ID: 4508 Residential Knox County 7pp.
         
171 PA&T 2006 R&O Statistics
What If ID: 4509 Commercial Knox County 6pp.
         
172 PA&T 2006 R&O Statistics
Base Stat, Residential Knox County 6pp.
         
173 PA&T 2006 R&O Statistics
What If ID: 4660 Agricultural Unimproved Cuming County 6pp.
         
174 PA&T 2006 R&O Statistics
What If ID: 4662 Substat, Commercial Cuming County 6pp.
         
175 PA&T 2006 R&O Statistics
What If ID: 4664 Commercial Cuming County 6pp.
         
176 PA&T 2006 R&O Statistics
What If ID: 4664 Substat, Commercial Cuming County 6pp.
         
177 PA&T 2006 R&O Statistics
What If ID: 4665 Residential Cuming County 6pp.
         
178 PA&T 2006 R&O Statistics
What If ID: 4666 Commercial Cuming County 6pp.
         
179 PA&T 2006 R&O Statistics
What If ID: 4511 Residential Dakota County 7pp.
         
180 PA&T 2006 R&O Statistics
What If ID: 4676 Substat, Residential Dakota County 5pp.
         
181 PA&T 2006 R&O Statistics
What If ID: 4675 Substat, Residential Dakota County 5pp.
         
182 PA&T 2006 R&O Statistics
What If ID: 4675 Residential Dakota County 7pp.
         
183 PA&T 2006 R&O Statistics
What If ID: 4516 Agricultural Unimproved Dakota County 5pp.
         
184 PA&T 2006 R&O Statistics
What If ID: 4594 Residential Lancaster County 15pp.
         
184 PA&T 2006 R&O Statistics
Residential Lancaster County 13pp.
         
186 PA&T 2006 R&O Statistics
What If ID: 4581 Commercial Pierce County 6pp.
         
187 PA&T 2006 R&O Statistics
What If ID: 4634 Substat, Commercial Pierce County 6pp.
         
188 Notes from Cass County Assessor Commercial Property 5pp.          
189 Notes from Cass County Assessor Residential Property 6pp.          
190 Total Values for the Five Towns of Residential Property Cass County 6pp.          
191 Consent to Entry of an Order Holt County 1p.          
192 Letter from Eugene J. Hynes, Attorney at Law, to Janet Shaul, Garden County Assessor, 4/25/06 2pp.          
193 Oshkosh Commercial Sales 7/1/02 to 6/30/06 1p.          
194 Photos from Garden County These Two Sales Determined the Median 1p.          
195 PA&T 2006 R&O Statistics
Base Stat Residential Kearney County 5pp.
         
196 PA&T 2006 R&O Statistics
What If ID: 4679 Residential Kearney County 6pp.
         
197 PA&T 2006 R&O Statistics
Base Stat Residential Kearney County 5pp.
         
198 PA&T 2006 R&O Statistics
What If ID: 4680 Residential Kearney County 6pp.
         
199 Qualifications of Appraiser Robert M. Ogden 1p.          
200 Nebraska Administrative Code 16pp.          
201 PA&T Directive 06-1 5pp.          
202 Standard on Ratio Studies Approved July 1999 44pp.          
203 Current Lancaster County Residential Assessment/Sales Ratios with Trendline 1p.          
204 Lancaster County Residential Post-Proposed 5.67% Reduction Assessment/Sales Ratios with Trendline 1p.          
205 Untrimmed Residential Sales from July 1, 2005 to December 31, 2005 203pp.          
206 Trimmed Residential Sales from July 1, 2005 to December 31, 2005 205pp.          
207 Lancaster County Paired Sales Analysis of Appreciation 4pp.          
208 Lancaster County Coefficient for Time Adjustment by Model 1p.          
209 Sales and Statistics for the town of Miller (from R&O Statistics) 8pp.          
210 Sales and Statistics for the Town of Miller (from the Preliminary Statistics) 1p.          
211 Custer County Consent Letter 1p.          
212 PA&T 2006 R&O Statistics
Base Stat Residential Hayes County 4pp.
         
213 PA&T 2006 R&O Statistics
Base Stat Commercial Hayes County p.
         
214 PA&T 2006 R&O Statistics
Base Stat Agricultural Unimproved Hayes County 5pp.
         
215 PA&T 2006 R&O Statistics
Base Stat Agricultural Unimproved Scottts Bluff County 5pp.
         
216 Sales Spreadsheet (Sheridan County) 1p.          
217 Joint Tennancy Warranty Deed with Attachments (Sheridan County) 4pp.          
218 PA&T 2006 R&O Statistics
Base Stat Commercial Sheridan County 5pp.
         
219 PA&T 2006 R&O Statistics
What If ID: 4683 Agricultural Unimproved Hayes County 6pp.
         
220 Consent to Entry of an Order Cedar County 1p.          
221 Consent to Entry of an Order Dixon County 1p.          
222 Evidence from Cuming County for Show Cause Hearing on May 2, 2006 18pp.          
223 Consent to Entry of an Order Knox County 1p.          
224 PA&T 2006 R&O Statistics
Base Stat Agricultural Unimproved Dakota County 4pp.
         
225 Consent to Entry of an Order Madison County 1p.          
226 Letter from Julie A. Harrison, Antelope County Assessor 2pp.          
227 Neligh City Commercial Sales 4pp.          
228 Antelope County Property Records 33pp.          
229 Consent to Entry of an Order Fillmore County 1p.          
230 Centrally Assessd Property 157pp.            
231 Hayes County Consent Letter 1p.          
232 Cass County Audit 3pp.            
233 Cedar County Audit 3pp.            
234 Cuming County Audit 3pp.            
235 Custer County Audit 3pp.            
236 Dakota County Audit 3pp.            
237 Dixon County Audit 3pp.            
238 Filmore County Audit 3pp.            
239 Hayes County Audit 3pp.            
240 Holt County Audit 3pp.            
241 Kearney County Audit 3pp.            
242 Knox County Audit 3pp.            
243 Madison County Audit 3pp.            
244 Certification (Audits) 3pp.            
245 Reserved for PTA pp.              
246 Reserved for PTA pp.              
247 Letter from Boone County Board of Equalization Chairman Henry "Hank" Thieman 1p.            
248 Form 422 with Attachment ID#26620 Boone County 2p.            
249 Form 422 ID#26536.00 Boone County 1p.            
250 Boone County pp.            
251 Boone County 3pp.