2008 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	✓	✓	+8.42% Dryland
5	Blaine	✓	✓	✓
6	Boone	✓	✓	✓
7	Box Butte	+14.71% Assr. Loc.: Rural Res1, Imp only and HomeSite Imp.	✓	✓
8	Boyd	✓	✓	✓
9	Brown	+ 17.85% Assr. Loc.: Rural Res. and HomeSite Imp. land & HomeSite Unimp land & HomeSite Imp.	✓	✓
10	Buffalo	✓	✓	✓	✓	✓
11	Burt	✓	✓	✓
12	Butler	✓	✓	✓
13	Cass	✓	✓		✓	✓
14	Cedar	✓	✓	✓
15	Chase	✓	✓	✓
16	Cherry	✓	✓	✓
17	Cheyenne	✓	✓	✓
18	Clay	✓	✓	✓
19	Colfax	✓	✓	✓
20	Cuming	✓	✓	✓	✓	✓
21	Custer	✓	✓	+6.68% Mkt Area 1
22	Dakota	✓	✓	✓	✓	✓
23	Dawes	✓	✓	✓	✓	✓
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	✓	✓	✓
46	Hooker	+ 8.62% Imp., Unimp. & IOLL: Imp., Imp. only	✓	✓
47	Howard	✓	✓	✓
48	Jefferson	+ 9.08% Assr. Loc.: Rural, and HomeSite Imp. land & HomeSite Unimp land & HomeSite Imp.	✓	+ 5.28% Mkt. Area 3
49	Johnson	✓	✓	✓
50	Kearney	✓	✓	✓
51	Keith	✓	✓	✓	✓	✓
52	Keya Paya	✓	✓	✓
53	Kimball	✓	✓	✓
54	Knox	✓	✓	✓
55	Lancaster	✓	✓		✓	✓
56	Lincoln	✓	-6.5% Status: Imp., Unimp. & IOLL: Imp., Imp. Only	✓	✓	✓
57	Logan	✓	✓	✓
58	Loup	✓	✓	✓
59	Madison	✓	✓	✓
60	McPherson	✓	✓	✓
61	Merrick	✓	✓	✓
62	Morrill	✓	✓	✓
63	Nance	+ 25% Assr. Loc.: Rural, Land only	✓	✓
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	✓	✓		+6.50%
79	Scotts Bluff	✓	✓	✓	✓	✓
80	Seward	✓	✓	✓	✓	✓
81	Sheridan	✓	✓	✓
82	Sherman	✓	✓	✓
83	Sioux	✓	✓	✓
84	Stanton	+8.65% Assr. Loc. Pilger	✓	✓
85	Thayer	✓	✓	✓
86	Thomas	✓	✓	✓
87	Thurston	✓	✓	✓
88	Valley	✓	✓	✓
89	Washington	✓	✓		✓	✓
90	Wayne	✓	✓	✓
91	Webster	✓	✓	✓	✓	✓
92	Wheeler	✓	✓	✓
93	York	✓	✓	✓	✓	✓

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 Statewide Equalization Actions Summary