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.

2009 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 2009 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.

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Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.

# Description of Exhibit TERC PTA Co. Tax Payer Offrd Recd Denied Withdrawn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
         
95 Legal Notice -dated April 6, 2009, 1p.          
96 Notice and Transmission of Notice to Omaha World Herald- dated April 6, 2009, 2pp.          
97 Notice and Transmission of Notice to Lincoln Journal Star- dated April 6, 2009, 2pp.          
98 News Release- dated April 9, 2009, 1p.          
99 Transmission of News Release to Omaha World Herald- dated April 9, 2009, 2pp.          
100 Transmission of News Release to Lincoln Journal Star- dated April 9, 2009, 2pp.          
101 Transmission of News Release to Grand Island Independent- dated April 9, 2009, 2pp.          
102 Transmission of News Release to Norfolk Daily News- dated April 9, 2009, 2pp.          
103 Transmission of News Release to Scotts Bluff Star Herald- dated April 9, 2009, 2pp.          
104 Transmission of News Release to the Associated Press- dated April 9, 2009, 2pp.          
105 Affidavit of Publication of Legal Notice from Omaha World Herald- dated April 7, 2009, 1p.          
106 Affidavit of Publication of Legal Notice from Lincoln Journal Star- dated April 9, 2009, 1p.          
107 PA & D Sales File Practice Manual, pp.          
108 Standards for Measurement and Analysis of Classes and Subclasses of Real Property 5pp.          
109 Curriculum Vitae for the Department of Revenue Property Assessment Division 38pp.          
110 95% Confidence Intervals 4 pp.              
111 2009 Assessed Value of Agricultural Land by Class and Subclass Illustrated by County Market Area Within Reporting Area              
112 County Assessor's Software Providers for Administrative Systems as of March 2009 2pp.          
113 Special Valuation of Agricultural Property: Review and Recommendations 14pp.          
114 County Report of the 2009 Valuations Cass County 1p.          
115 PAD 2009 R&O Stat Minimal Non Ag Dodge County 5pp.          
116 PAD 2009 R&O Stat Minimal Non Ag Seward County 5pp.          
116a PAD 2009 R&O Stat Minimal Non Ag Seward County 3pp.          
117 PAD 2009 R&O Stat Minimal Non Ag Gage County 5pp.          
118 PAD 2009 R&O Stat Minimal Non Ag Otoe County 5pp.          
119 PAD 2009 R&O Stat Minimal Non Ag Dakota County 5pp.          
120 PAD 2009 R&O Stat Minimal Non Ag Cuming County 5pp.          
121 PAD 2009 R&O Stat Minimal Non Ag York County 5pp.          
122 PAD 2009 R&O Stat Minimal Non Ag Buffalo County 5pp.          
123 PAD 2009 R&O Stat Minimal Non Ag Webster County 5pp.          
124 PAD 2009 R&O Stat Minimal Non Ag Dawes County 5pp.          
125 PAD 2009 R&O Stat Minimal Non Ag Scottsbluff County 5pp.          
126 PAD 2009 R&O Stat Minimal Non Ag Furnas County 5pp.          
127 PAD 2009 R&O Stat Minimal Non Ag Hitchcock County 5pp.          
128 PAD 2009 R&O Stat Minimal Non Ag Garden County 5pp.          
129 PAD 2009 R&O Stat Minimal Non Ag Keith County 5pp.          
130 PAD 2009 R&O Stat Minimal Non Ag Lincoln County 5pp.          
131 PAD 2009 R&O Stat Minimal Non Ag Dawson County 5pp.          
132 Letter From Dawson County Assessor to PAD, with Attached Map-Special Value Boundaries 3pp.          
133 Statements Cass County 2pp.          
134 Property Record Card 130109576 Cass County 10pp.          
135 Nebraska Farm Real Estate Market Developments 2007 to 2008 Cass County 10pp.          
136 Letter from Board of Educational Lands and Funds with Attachments Cass County 5pp.          
137 Cass County Response to Reports and Opinions, Agricultural Land Value (Special Valuation) Cass County 1p.          
138 Map Cass County 1pp.          
139 What If ID 5866, Commercial Lancaster County 7pp.          
140 What If ID 5930, Commercial Sarpy County 7pp.          
141 What If ID 5931, Agricultural Unimproved Gage County 7pp.          
142 What If ID 5867, Agricultural Unimproved Jefferson County 7pp.          
143 What If ID 5935, Residential Dakota County 6pp.          
144 What If ID 5941, Substat, Redidential Dakota County 5pp.          
145 What If ID 5943, Substat, Residential Dakota County 5pp.          
146 What If ID 5943, Residential Dakota County 6pp.          
147 What If ID 5875, Agricultural Unimproved Knox County 6pp.          
148 What If ID 5945, Residential Dakota County 6pp.          
149 What If ID 5896, Agricultural Unimproved Antelope County 6pp.          
150 PAD 2009 R&O Statistics Base Stat, Agricultural Unimproved, Buffalo County 4pp.          
151 What If ID 5970, Agricultural Unimproved, Polk County 6pp.          
152 PAD 2009 R&O Statistics Base State, Agricultural Unimproved, Garden County 4pp.          
153 PAD 2009 R&O Statistics Base State, Agricultural Unimproved, Keith County 5pp.          
154 PAD 2009 R&O Statistics Base State, Agricultural Unimproved, Lincoln County 6pp.          
155 PAD 2009 R&O Statistics Base State, Agricultural Unimproved, Webster County 5pp.          
156 What If ID 5972, Residential, Hamilton County 6pp.          
157 2009 Hamilton County Residential AL: Giltner, Scattergram 1p.          
158 What If ID 5964, Agricultural Unimproved, Merrick County 6pp.          
159 What If ID 5950, Residential, Hall County 6pp.          
160 What If ID 5853, Residential, Platte County 6pp.          
161 What If ID 5949, Residential, Howard County 6pp.          
162 What If ID 5949, Substat Residential, Howard County 6pp.          
163 What If ID 5946, Commercial, Keaerney County 5pp.          
164 2009 Kearney County Commercial AL: Miden, Scattergram, Kearney County 1pp.          
165 What If ID 5979, Agricultural Unimproved, Kimball County 6pp.          
166 What If ID 5978, Agricultural Unimproved, Kimball County 6pp.          
167 What If ID 5980, Agricultural Unimproved, Kimball County 6pp.          
168 What If ID 5981, Agricultural Unimproved, Kimball County 6pp.          
169 2009 Sheridan County Residential AL: Rural, Scattergram, Kearney County 1pp.          
170 What If ID 5982, Agricultural Unimproved, Kimball County 6pp.          
171 What If ID 5965, Agricultural Unimproved, Sioux County 5pp.          
172 What If ID 5893, Agricultural Unimproved, Sioux County 5pp.          
173 Equalization of Property Valued by the State 10pp.          
174 What If ID 5923, Agricultural Unimproved, Sioux County 5pp.          
175 2009 Hitchcock County Commercial, Location: Urban Scattergram, Hitchcock County 1pp.          
176 What If ID 5863, Residential, Dundy County 5pp.          
177 What If ID 5864, Agricultural Unimproved, Dundy County 6pp.          
178 What If ID 5919, Agricultural Unimproved, Dundy County 6pp.          
179 What If ID 5915, Residential, Dundy County 5pp.          
180 What If ID 5994, Residential, Dundy County 5pp.          
181 What If ID 5873, Agricultural Unimproved, Lincoln County 7pp.          
182 What If ID 5870, Agricultural Unimproved, Lincoln County 7pp.          
183 What If ID 5996, Agricultural Unimproved, Lincoln County 7pp.          
184 2009 Lincoln County Agricultural Land: Market Area 1, Scattergram 1p.          
185 What If ID 5987, Agricultural Unimproved, Keith County 6pp.          
186 Spreadsheet, Keith County 5pp.          
187 What If ID 5995, Agricultural Unimproved, Keith County 6pp.          
188 What If ID 5860, Agricultural Unimproved, Dawson County 6pp.          
189 Affidavit Sarpy County 22pp.          
190 PAD 2009 R&O Statistics Base Stat Commercial Sarpy County 6pp.          
191 Consent Letter Gage County 1p.          
192 Knox County Market Areas 2009 8pp.          
193 What If ID: 6007 Substat Agricultural Unimproved, Knox County 6pp.          
194 Letter from PTA to Arliss Brown, Jefferson County 1p.          
195 Sales Used, Jefferson County 16pp.          
196 Assessor Packet, Jefferson County 21pp.          
197 Consent Letter, Platte County 16pp.          
198 Sales Antelope County 1p.          
199 PAD 2009 R&O Statistics Base Stat Agricultural Unimproved, Antelope County 5pp.          
200 Letter from Kimball County Assessor, Kimball County 1p.          
201 Minimal Sales Used to Set 2009 Values, Kimball County 62p.          
202 Old Sales, Kimball County 1p.          
203 New Sales, Kimball County 1p.          
204 New and Old Sales, Kimball County 1p.          
205 Area 1, New and Old Sales, Kimball County 1p.          
206 Area 2, New and Old Sales, Kimball County 1p.          
207 Area 3, New and Old Sales, Kimball County 1p.          
208 Area 4, New and Old Sales, Kimball County 1p.          
209 Comparison of Land Classifications from Old Survery to New Soil Survey, Kimball County 3pp.          
210 Real Propert Break Down, Kimball County 3pp.          
211 Query 4, Kimball County 1p.          
212 What If ID: 6011 Substat Agricultural Unimproved, Polk County 4pp.          
213 July 2005 to June 2008 Irrigated Ag Ratios, Polk County 2pp.          
214 Polk Unimproved Irrigated >95% Sales, Polk County 1p.          
215 Consent Letter, Howard County 1p.          
216 Jefferson Market Area 1 Unimproved Sales, Jefferson County 1p.          
217 Jefferson Market Area 1 Minimal Non Ag Sales, Jefferson County 1p.          
218 Affidavit, Dakota County 10pp.          
219 What If ID: 5960 Residential, Dakota County 6pp.          
220 Consent Letter, Lincoln County 2pp.          
221 Affidavit, Keith County 14pp.          
222 PAD 2009 R&O Statistics Base Stat, Agricultural Unimproved (Query 7263), Keith County p.          
223 2009 Panhandle Ag Land Values, Sioux County 2pp.          
224 Sioux County Unimproved Agricultural Sales, Sioux County 1p.          
225 Sioux County Minimal Non-Ag Sales, Sioux County 1p.          
226 Comparing Final Stats for 2009 Terc Hearing Market Area 1 - Market Area 4, Kimball County 1p.          
227 Kimball County Unimproved Agricultural Sales, Kimball County 1p.          
228 Kimball County Minimal Non-Ag Sales, Kimball County 1p.          
229 Kimball County Ag UnImp Sales Market Area 2, Kimball County 1p.          
230 Kimball County Minimal NonAg Sales Market Area 2, Kimball County 1p.          
231 Kimball County Unimproved Agricultural Sales Market Area 3, Kimball County 1p.          
232 Kimball County Minimal NonAg Sales Market Area 3, Kimball County 1p.          
233 PAD 2009 R&O Statistics Base Stat Query 7187 Minimal Non-Ag, Kimball County 5pp.          
234 Consent Letter, Dundy County 1p.