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.

2008 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 2008 Statewide 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Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.

# Description of Exhibit TERC PTA Co. Tax Payer Offrd Recd Denied Withdrawn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
Maps
Valuation History Charts
         
2 Reports & Opinions of PTA
Antelope County
Maps
Valuation History Charts
         
3 Reports & Opinions of PTA
Arthur County
Maps
Valuation History Charts
         
4 Reports & Opinions of PTA
Banner County
Maps
Valuation History Charts
         
5 Reports & Opinions of PTA
Blaine County
Maps
Valuation History Charts
         
6 Reports & Opinions of PTA
Boone County
Maps
Valuation History Charts
         
7 Reports & Opinions of PTA
Box Butte County
Maps
Valuation History Charts
         
8 Reports & Opinions of PTA
Boyd County
Maps
Valuation History Charts
         
9 Reports & Opinions of PTA
Brown County
Maps
Valuation History Charts
         
10 Reports & Opinions of PTA
Buffalo County
Maps
Valuation History Charts
         
11 Reports & Opinions of PTA
Burt County
Maps
Valuation History Charts
         
12 Reports & Opinions of PTA
Butler County
Maps
Valuation History Charts
         
13 Reports & Opinions of PTA
Cass County
Maps
Valuation History Charts
         
14 Reports & Opinions of PTA
Cedar County
Maps
Valuation History Charts
         
15 Reports & Opinions of PTA
Chase County
Maps
Valuation History Charts
         
16 Reports & Opinions of PTA
Cherry County
Maps
Valuation History Charts
         
17 Reports & Opinions of PTA
Cheyenne County
Maps
Valuation History Charts
         
18 Reports & Opinions of PTA
Clay County
Maps
Valuation History Charts
         
19 Reports & Opinions of PTA
Colfax County
Maps
Valuation History Charts
         
20 Reports & Opinions of PTA
Cuming County
Maps
Valuation History Charts
         
21 Reports & Opinions of PTA
Custer County
Maps
Valuation History Charts
         
22 Reports & Opinions of PTA
Dakota County
Maps
Valuation History Charts
         
23 Reports & Opinions of PTA
Dawes County
Maps
Valuation History Charts
         
24 Reports & Opinions of PTA
Dawson County
Maps
Valuation History Charts
         
25 Reports & Opinions of PTA
Deuel County
Maps
Valuation History Charts
         
26 Reports & Opinions of PTA
Dixon County
Maps
Valuation History Charts
         
27 Reports & Opinions of PTA
Dodge County
Maps
Valuation History Charts
         
28 Reports & Opinions of PTA
Douglas County
Maps
Valuation History Charts
         
29 Reports & Opinions of PTA
Dundy County
Maps
Valuation History Charts
         
30 Reports & Opinions of PTA
Fillmore County
Maps
Valuation History Charts
         
31 Reports & Opinions of PTA
Franklin County
Maps
Valuation History Charts
         
32 Reports & Opinions of PTA
Frontier County
Maps
Valuation History Charts
         
33 Reports & Opinions of PTA
Furnas County
Maps
Valuation History Charts
         
34 Reports & Opinions of PTA
Gage County
Maps
Valuation History Charts
         
35 Reports & Opinions of PTA
Garden County
Maps
Valuation History Charts
         
36 Reports & Opinions of PTA
Garfield County
Maps
Valuation History Charts
         
37 Reports & Opinions of PTA
Gosper County
Maps
Valuation History Charts
         
38 Reports & Opinions of PTA
Grant County
Maps
Valuation History Charts
         
39 Reports & Opinions of PTA
Greeley County
Maps
Valuation History Charts
         
40 Reports & Opinions of PTA
Hall County
Maps
Valuation History Charts
         
41 Reports & Opinions of PTA
Hamilton County
Maps
Valuation History Charts
         
42 Reports & Opinions of PTA
Harlan County
Maps
Valuation History Charts
         
43 Reports & Opinions of PTA
Hayes County
Maps
Valuation History Charts
         
44 Reports & Opinions of PTA
Hitchcock County
Maps
Valuation History Charts
         
45 Reports & Opinions of PTA
Holt County
Maps
Valuation History Charts
         
46 Reports & Opinions of PTA
Hooker County
Maps
Valuation History Charts
         
47 Reports & Opinions of PTA
Howard County
Maps
Valuation History Charts
         
48 Reports & Opinions of PTA
Jefferson County
Maps
Valuation History Charts
         
49 Reports & Opinions of PTA
Johnson County
Maps
Valuation History Charts
         
50 Reports & Opinions of PTA
Kearney County
Maps
Valuation History Charts
         
51 Reports & Opinions of PTA
Keith County
Maps
Valuation History Charts
         
52 Reports & Opinions of PTA
Keya Paya County
Maps
Valuation History Charts
         
53 Reports & Opinions of PTA
Kimball County
Maps
Valuation History Charts
         
54 Reports & Opinions of PTA
Knox County
Maps
Valuation History Charts
         
55 Reports & Opinions of PTA
Lancaster County
Maps
Valuation History Charts
         
56 Reports & Opinions of PTA
Lincoln County
Maps
Valuation History Charts
         
57 Reports & Opinions of PTA
Logan County
Maps
Valuation History Charts
         
58 Reports & Opinions of PTA
Loup County
Maps
Valuation History Charts
         
59 Reports & Opinions of PTA
Madison County
Maps
Valuation History Charts
         
60 Reports & Opinions of PTA
McPherson County
Maps
Valuation History Charts
         
61 Reports & Opinions of PTA
Merrick County
Maps
Valuation History Charts
         
62 Reports & Opinions of PTA
Morrill County
Maps
Valuation History Charts
         
63 Reports & Opinions of PTA
Nance County
Maps
Valuation History Charts
         
64 Reports & Opinions of PTA
Nemaha County
Maps
Valuation History Charts
         
65 Reports & Opinions of PTA
Nuckolls County
Maps
Valuation History Charts
         
66 Reports & Opinions of PTA
Otoe County
Maps
Valuation History Charts
         
67 Reports & Opinions of PTA
Pawnee County
Maps
Valuation History Charts
         
68 Reports & Opinions of PTA
Perkins County
Maps
Valuation History Charts
         
69 Reports & Opinions of PTA
Phelps County
Maps
Valuation History Charts
         
70 Reports & Opinions of PTA
Pierce County
Maps
Valuation History Charts
         
71 Reports & Opinions of PTA
Platte County
Maps
Valuation History Charts
         
72 Reports & Opinions of PTA
Polk County
Maps
Valuation History Charts
         
73 Reports & Opinions of PTA
Red Willow County
Maps
Valuation History Charts
         
74 Reports & Opinions of PTA
Richardson County
Maps
Valuation History Charts
         
75 Reports & Opinions of PTA
Rock County
Maps
Valuation History Charts
         
76 Reports & Opinions of PTA
Saline County
Maps
Valuation History Charts
         
77 Reports & Opinions of PTA
Sarpy County
Maps
Valuation History Charts
         
78 Reports & Opinions of PTA
Saunders County
Maps
Valuation History Charts
         
79 Reports & Opinions of PTA
Scotts Bluff County
Maps
Valuation History Charts
         
80 Reports & Opinions of PTA
Seward County
Maps
Valuation History Charts
         
81 Reports & Opinions of PTA
Sheridan County
Maps
Valuation History Charts
         
82 Reports & Opinions of PTA
Sherman County
Maps
Valuation History Charts
         
83 Reports & Opinions of PTA
Sioux County
Maps
Valuation History Charts
         
84 Reports & Opinions of PTA
Stanton County
Maps
Valuation History Charts
         
85 Reports & Opinions of PTA
Thayer County
Maps
Valuation History Charts
         
86 Reports & Opinions of PTA
Thomas County
Maps
Valuation History Charts
         
87 Reports & Opinions of PTA
Thurston County
Maps
Valuation History Charts
         
88 Reports & Opinions of PTA
Valley County
Maps
Valuation History Charts
         
89 Reports & Opinions of PTA
Washington County
Maps
Valuation History Charts
         
90 Reports & Opinions of PTA
Wayne County
Maps
Valuation History Charts
         
91 Reports & Opinions of PTA
Webster County
Maps
Valuation History Charts
         
92 Reports & Opinions of PTA
Wheeler County
Maps
Valuation History Charts
         
93 Reports & Opinions of PTA
York County
Maps
Valuation History Charts
         
94 Reports & Opinions of PTA
General Information
Valuation History Charts
         
95 Legal Notice -dated April 2,2008, 1p.          
96 Notice and Transmission of Notice to Omaha World Herald - dated April 2,2008, 5pp.          
97 Notice and Transmission of Notice to Lincoln Journal Star - dated April 2,2008, 5pp.          
98 News Release- dated April 3,2008, 1p.          
99 Transmission of News Release to Omaha World Herald - dated April 3,2008, 2pp.          
100 Transmission of News Release to Lincoln Journal Star - dated April 3,2008, 2pp.          
101 Transmission of News Release to Grand Island Independent - dated April 3,2008, 2pp.          
102 Transmission of News Release to Norfolk Daily News - dated April 3,2008, 2pp.          
103 Transmission of News Release to Scotts Bluff Star Herald - dated April 3,2008, 2pp.          
104 Transmission of News Release to the Associated Press - dated April 3,2008, 2pp.          
105 Affidavit of Publication of Legal Notice from Omaha World Herald - dated April 4,2008, 1p.          
106 Affidavit of Publication of Legal Notice from Lincoln Journal Star - dated April 5,2008, 1p.          
107 PA & T Sales File Practice Manual, 117pp.          
108 Policy Number 502 5pp.          
109 Curriculum Vitae 34pp.          
110 95% and 70% Confidence Intervals 7pp.          
111 Assessed Value of Agricultural Land by Class and Subclass(Due to the size of this exhibit it has been broken up into separate files as well)
2008 Assessed Value Maps (Complete),
State Maps,
Area 1 Panhandle Maps,
Area 2 North Central Maps,
Area 3 Northeast Maps,
Area 4 Central Maps,
Area 5 East Maps,
Area 6 Southwest Maps,
Area 7 South Central Maps,
Area 8 Southeast Maps,
204 pp.
         
112 County Assessor's Software Providers for Administrative Systems as of March2008 2pp.          
113 Special Valuation of Agricultural Property: Review and Recommendations 14pp.          
114 Revised Reports & Opinions of PTA - Dodge County 3pp.          
115 Scattergram Box Butte County 3pp.          
116 Standard on Ratio Studies 60pp.          
117 Scattergram 2pp.          
118 2007 Plan of Assessment for Hayes County, Assessment Years2008, 2009 and 2010, July 31, 2007 4pp.          
119 PAD2008 R&O Statistids Base Stat, Query 6432, Residential Gage County 6pp.          
120 Revised Reports & Opinions of PTA - Lancaster County 4pp.          
121 Adjusted Ag Market and Special Values to Relate to Changes in the Market Lancaster County 1p.          
122 What If ID: 5405 Ag Unimproved Knox County 6pp.          
123 What If ID: 5379 Residential Stanton County 7pp.          
124 What If ID: 5377 Commercial Stanton County 5pp.          
125 Scattergram Stanton County Commercial 1p.          
126 What If ID: 5421 Ag Unimproved Knox County 6pp.          
127 What If ID: 5420 Ag Unimproved Knox County 6pp.          
128 What If ID: 5431 Ag Unimproved Webster County 6pp.          
129 What If ID: 5399 Ag Unimproved Custer County 7pp.          
130 Scattergram Unimproved Residential Sales Furnas County 1p.          
131 What If ID: 5424 Residential Hooker County 5pp.          
132 What If ID: 5438 Substat Residential Hooker County 5pp.          
133 What If ID: 5444 Residential Hooker County 5pp.          
134 What If ID: 5402 Ag Unimproved Banner County 5pp.          
135 What If ID: 5447 Residential Box Butte County 6pp.          
136 Scattergram Residential Assessor Location: Rural Res 1 Box Butte County 1p.          
137 What If ID: 5423 Ag Unimproved Dawes County 6pp.          
138 Scattergram Commercial Sales Sheridan County 1p.          
139 What If ID: 5445 Commercial Sheridan County 6pp.          
140 Scattergram Residential Assessor Location: Rural Sioux County 1p.          
141 What If ID: 5429 Substat Commercial Lincoln County 7pp.          
142 What If ID: 5429 Commercial Lincoln County 7pp.          
143 What If ID: 5453 Substat Commercial Lincoln County 6pp.          
144 What If ID: 5388 Residential Brown County 6pp.          
145 What If ID: 5433 Residential Loup County 5pp.          
146 What If ID: 5457 Substat Residential Loup County 5pp.          
147 Scattergram Residential Improved Loup County 1p.          
148 Scattergram Commercial Sales Sherman County 1p.          
149 What If ID: 5456 Commercial Cass County 6pp.          
150 Scattergram Commercial Unimproved Cass County 1p.          
151 What If ID: 5459 Substat Commercial Cass County 5pp.          
152 What If ID: 5460 Commercial Cass County 6pp.          
153 What If ID: 5461 Residential Cass County 5pp.          
154 Scattergram Recapture Sales Dodge County 1p.          
155 County Report of the2008 Special Valuation Process Saunders County 1p.          
156 Scattergram Assessor Location - NWCOM Lancaster County 1p.          
157 What If ID: 5403 Ag Unimproved Jefferson County 5pp.          
158 What If ID: 5449 Ag Unimproved Jefferson County 5pp.          
159 What If ID: 5383 Residential Jefferson County 6pp.          
160 Scattergram Residential Unimproved Pawnee County 1p.          
161 Scattergram Residential Assessor Location: Table Rock Pawnee County 1p.          
162 Scattergram Residential Unimproved Cherry County 1p.          
163 Scattergram Residential Assessor Location: Rural Cuming County 1p.          
164 What If ID: 5384 Residential Madison County 6pp.          
165 What If ID: 5472 Substat Commercial Madison County 5pp.          
166 What If ID: 5465 Commercial Madison County 7pp.          
167 Scattergram Residential Assessor Location: Rural Nance County 1p.          
168 What If ID: 5463 Residential Nance County 5pp.          
169 What If ID: 5471 Residential Nance County 5pp.          
170 What If ID: 5471 Substat Residential Nance County 5pp.          
171 What If ID: 5462 Residential Nance County 5pp.          
172 Scattergram Ag Unimproved Market Area 1 Nance County 1p.          
173 What If ID: 5464 Ag Unimproved Nance County 6pp.          
174 Equalization of Property Valued by the State 156 pp.          
175 2008 Area #1 - Area # 5 Knox County 5pp.          
176 Base Stat Query: 6205 Residential Stanton County 6pp.          
177 Scattergram Village of Pilger Stanton County 1p.          
178 What If ID: 5337 Residential Stanton County 7pp.          
179 Letter from Banner County Regarding Consent for Entry of Order 1p.          
180 What If ID: 5480 Substat Residential Box Butte County 5pp.          
181 What If ID: 5483 Residential Box Butte County 6pp.          
182 Consent of Entry of an Order Jefferson County 1p.          
183 Letter from Bill W. Thornburgh, Lead Appraiser, 4/28/08, Lincoln County 3pp.          
184 Lincoln County Commercial Sale (Fix Link)s 3pp.          
185 Base Stat Query 6141 Commercial Lincoln County 5pp.          
186 Consent to Entry of an Order Hooker County 1p.          
187 Consent to Entry of an Order Custer County 1p.          
188 Consent to Entry of an Order Saunders County 2pp.          
189 Show Cause Packet Cass County (Fix Link)5pp.          
190 Consent to Entry of Order Brown County 2pp.          
191 Show Cause Packet Agricultural Nance County 33pp.          
192  Show Cause Packet Residential Nance County 12pp.          
193 Sales Spreadsheet Nance County 1p.          
194 Base Stat Query 6373 Residential Scottsbluff County (Fix Link )5pp.          
195 Base Stat Query 6536 Commercial Scottsbluff County 6pp.