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 |
✓ | -7.70% Imp., Unimp, & IOLL: Imp and IOLL only, Imp. only | ✓ | ✓ | |
| 14 | Cedar |
✓ | ✓ | ✓ | ||
| 15 | Chase |
✓ | ✓ | ✓ | ||
| 16 | Cherry |
✓ | ✓ | ✓ | ||
| 17 | Cheyenne |
✓ | ✓ | ✓ | ||
| 18 | Clay |
+10.80% USR: 3 Rural | ✓ | -5.42% Mkt Area 2 | ||
| 19 | Colfax |
✓ | ✓ | ✓ | ||
| 20 | Cuming |
✓ | ✓ | ✓ | ✓ | ✓ |
| 21 | Custer |
✓ | ✓ | ✓ | ||
| 22 | Dakota |
✓ | ✓ | ✓ | ✓ | ✓ |
| 23 | Dawes |
-6.34% Assr Loc: Crawford; -5.90% USR: 3 Rural | ✓ | ✓ | ✓ | ✓ |
| 24 | Dawson |
✓ | ✓ | ✓ | ||
| 25 | Deuel |
✓ | ✓ | ✓ | ||
| 26 | Dixon |
✓ | ✓ | ✓ | ||
| 27 | Dodge |
✓ | ✓ | ✓ | ✓ | ✓ |
| 28 | Douglas |
✓ | ✓ | ✓ | ✓ | |
| 29 | Dundy |
✓ | ✓ | ✓ | ||
| 30 | Fillmore |
✓ | ✓ | ✓ | ||
| 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 |
✓ | ✓ | ✓ | ||
| 44 | Hitchcock |
✓ | ✓ | ✓ | ✓ | ✓ |
| 45 | Holt |
-8.00 % Assr Loc: O’Neill Imp. only | -14.28% Assr Loc: O’Neill | ✓ | ||
| 46 | Hooker |
✓ | ✓ | ✓ | ||
| 47 | Howard |
✓ | ✓ | ✓ | ||
| 48 | Jefferson |
✓ | ✓ | ✓ | ||
| 49 | Johnson |
✓ | ✓ | ✓ | ||
| 50 | Kearney |
✓ | ✓ | ✓ | ||
| 51 | Keith |
✓ | ✓ | ✓ | ✓ | ✓ |
| 52 | Keya Paya |
✓ | ✓ | ✓ | ||
| 53 | Kimball |
✓ | ✓ | ✓ | ||
| 54 | Knox |
✓ | ✓ | ✓ | ||
| 55 | Lancaster |
✓ | ✓ | ✓ | ✓ | |
| 56 | Lincoln |
✓ | ✓ | ✓ | ✓ | ✓ |
| 57 | Logan |
✓ | ✓ | ✓ | ||
| 58 | Loup |
✓ | ✓ | ✓ | ||
| 59 | Madison |
✓ | ✓ | ✓ | ||
| 60 | McPherson |
✓ | ✓ | ✓ | ||
| 61 | Merrick |
✓ | ✓ | ✓ | ||
| 62 | Morrill |
✓ | ✓ | -4.76% Mkt Area 1 | ||
| 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 |
✓ | -17.076% Assr Loc: Gordon | ✓ | ||
| 82 | Sherman |
✓ | ✓ | ✓ | ||
| 83 | Sioux |
✓ | ✓ | ✓ | ||
| 84 | Stanton |
✓ | ✓ | ✓ | ||
| 85 | Thayer |
✓ | ✓ | ✓ | ||
| 86 | Thomas |
✓ | ✓ | ✓ | ||
| 87 | Thurston |
✓ | ✓ | ✓ | ||
| 88 | Valley |
✓ | ✓ | ✓ | ||
| 89 | Washington |
✓ | -5.14 Land Only | ✓ | ✓ | |
| 90 | Wayne |
✓ | ✓ | ✓ | ||
| 91 | Webster |
✓ | ✓ | ✓ | ✓ | ✓ |
| 92 | Wheeler |
✓ | ✓ | ✓ | ||
| 93 | York |
✓ | ✓ | ✓ | ✓ | ✓ |
