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 Statewide Equalization Actions Summary

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

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

# County Residential Commercial Agricultural Special Value Recapture Value
1 Adams ✓ ✓ ✓ ✓ ✓
2 Antelope ✓ ✓ ✓ ✓ ✓
3 Arthur ✓ ✓ ✓ ✓ ✓
4 Banner ✓ ✓ ✓ ✓ ✓
5 Blaine ✓ ✓ ✓ ✓ ✓
6 Boone ✓ ✓ ✓ ✓ ✓
7 Box Butte ✓ ✓ ✓ ✓ ✓
8 Boyd ✓ ✓ ✓ ✓ ✓
9 Brown ✓ ✓ ✓ ✓ ✓
10 Buffalo ✓ ✓ ✓ ✓ ✓
11 Burt ✓ ✓ ✓ ✓ ✓
12 Butler ✓ ✓ ✓ ✓ ✓
13 Cass + 5.00% USR Urban ✓ ✓ ✓ ✓
14 Cedar + 8.34% Assessor Location Laurel & Laurel V -10.74 ✓ ✓ ✓
15 Chase ✓ ✓ ✓ ✓ ✓
16 Cherry ✓ ✓ ✓ ✓ ✓
17 Cheyenne ✓ ✓ ✓ ✓ ✓
18 Clay ✓ ✓ ✓ ✓ ✓
19 Colfax ✓ ✓ ✓ ✓ ✓
20 Cuming -7.00% Assessor Location West Point, Improvements Only -6.00% Assessor Location West Point, Improvements Only -5.06% Market Area 2; -8.60% Market Area 3 ✓ ✓
21 Custer +7.30% USR Suburban ✓ +8.45% Market Area 1 ✓ ✓
22 Dakota +23.00% Assessor Location Rural & Rural V ✓ ✓ ✓ ✓
23 Dawes ✓ ✓ ✓ ✓ ✓
24 Dawson ✓ ✓ ✓ ✓ ✓
25 Deuel ✓ ✓ ✓ ✓ ✓
26 Dixon -12.50 % Assessor Location Allen ✓ ✓ ✓ ✓
27 Dodge ✓ ✓ ✓ ✓ ✓
28 Douglas ✓ ✓ ✓ ✓ ✓
29 Dundy ✓ ✓ ✓ ✓ ✓
30 Fillmore +8.39% Assessor Location Fairmont ✓ ✓ ✓ ✓
31 Franklin ✓ ✓ ✓ ✓ ✓
32 Frontier ✓ ✓ ✓ ✓ ✓
33 Furnas ✓ ✓ ✓ ✓ ✓
34 Gage ✓ ✓ ✓ ✓ ✓
35 Garden ✓ ✓ ✓ ✓ ✓
36 Garfield ✓ ✓ ✓ ✓ ✓
37 Gosper ✓ ✓ ✓ ✓ ✓
38 Grant ✓ ✓ ✓ ✓ ✓
39 Greeley ✓ ✓ ✓ ✓ ✓
40 Hall ✓ ✓ ✓ ✓ ✓
41 Hamilton ✓ ✓ ✓ ✓ ✓
42 Harlan ✓ ✓ ✓ ✓ ✓
43 Hayes ✓ ✓ +6.34% ✓ ✓
44 Hitchcock ✓ ✓ ✓ ✓ ✓
45 Holt +18.80% Assessor Location Ewing ✓ ✓ ✓ ✓
46 Hooker ✓ ✓ ✓ ✓ ✓
47 Howard ✓ ✓ ✓ ✓ ✓
48 Jefferson ✓ ✓ ✓ ✓ ✓
49 Johnson ✓ ✓ ✓ ✓ ✓
50 Kearney +11.00% Assessor Location Rural 1 ✓ ✓ ✓ ✓
51 Keith ✓ ✓ ✓ ✓ ✓
52 Keya Paya ✓ ✓ ✓ ✓ ✓
53 Kimball ✓ ✓ ✓ ✓ ✓
54 Knox ✓ -22.00% Assessor Location Creighton ✓ ✓ ✓
55 Lancaster ✓ ✓ ✓ ✓ ✓
56 Lincoln ✓ ✓ ✓ ✓ ✓
57 Logan ✓ ✓ ✓ ✓ ✓
58 Loup ✓ ✓ ✓ ✓ ✓
59 Madison ✓ ✓ +8.00% Market Area 1 ✓ ✓
60 McPherson ✓ ✓ ✓ ✓ ✓
61 Merrick ✓ ✓ ✓ ✓ ✓
62 Morrill ✓ ✓ ✓ ✓ ✓
63 Nance ✓ ✓ ✓ ✓ ✓
64 Nemaha ✓ ✓ ✓ ✓ ✓
65 Nuckolls ✓ ✓ ✓ ✓ ✓
66 Otoe ✓ ✓ ✓ ✓ ✓
67 Pawnee ✓ ✓ ✓ ✓ ✓
68 Perkins ✓ ✓ ✓ ✓ ✓
69 Phelps ✓ ✓ ✓ ✓ ✓
70 Pierce ✓ ✓ ✓ ✓ ✓
71 Platte ✓ ✓ ✓ ✓ ✓
72 Polk ✓ ✓ ✓ ✓ ✓
73 Red Willow ✓ ✓ ✓ ✓ ✓
74 Richardson ✓ ✓ ✓ ✓ ✓
75 Rock ✓ ✓ ✓ ✓ ✓
76 Saline ✓ ✓ ✓ ✓ ✓
77 Sarpy ✓ ✓ ✓ ✓ ✓
78 Saunders ✓ ✓ ✓ ✓ ✓
79 Scotts Bluff ✓ ✓ ✓ ✓ ✓
80 Seward ✓ ✓ ✓ ✓ ✓
81 Sheridan ✓ ✓ ✓ ✓ ✓
82 Sherman ✓ ✓ ✓ ✓ ✓
83 Sioux ✓ ✓ ✓ ✓ ✓
84 Stanton ✓ ✓ ✓ ✓ ✓
85 Thayer ✓ ✓ ✓ ✓ ✓
86 Thomas ✓ ✓ ✓ ✓ ✓
87 Thurston ✓ ✓ ✓ ✓ ✓
88 Valley ✓ ✓ ✓ ✓ ✓
89 Washington ✓ ✓ ✓ ✓ ✓
90 Wayne ✓ ✓ ✓ ✓ ✓
91 Webster ✓ ✓ ✓ ✓ ✓
92 Wheeler ✓ ✓ ✓ ✓ ✓
93 York ✓ ✓ ✓ ✓ ✓

© 2026 State of Nebraska