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