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.

2014 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 2014 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.

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Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.

# Description of Exhibit PTA Co. Tax Payer Offrd Recd Denied Withdrawn
1 Reports & Opinions of PTA
Adams County
Maps
Valuation History Charts (Received April 15, 2014)
       
2 Reports & Opinions of PTA
Antelope County
Maps
Valuation History Charts (Received April 15, 2014)
       
3 Reports & Opinions of PTA
Arthur County
Maps
Valuation History Charts (Received April 15, 2014)
       
4 Reports & Opinions of PTA
Banner County
Maps
Valuation History Charts (Received April 15, 2014)
       
5 Reports & Opinions of PTA
Blaine County
Maps
Valuation History Charts (Received April 15, 2014)
       
6 Reports & Opinions of PTA
Boone County
Maps
Valuation History Charts (Received April 15, 2014)
       
7 Reports & Opinions of PTA
Box Butte County
Maps
Valuation History Charts (Received April 15, 2014)
       
8 Reports & Opinions of PTA
Boyd County
Maps
Valuation History Charts (Received April 15, 2014)
       
9 Reports & Opinions of PTA
Brown County
Maps
Valuation History Charts (Received April 15, 2014)
       
10 Reports & Opinions of PTA
Buffalo County
Maps
Valuation History Charts (Received April 15, 2014)
       
11 Reports & Opinions of PTA
Burt County
Maps
Valuation History Charts (Received April 15, 2014)
       
12 Reports & Opinions of PTA
Butler County
Maps
Valuation History Charts (Received April 15, 2014)
       
13 Reports & Opinions of PTA
Cass County
Maps
Valuation History Charts (Received April 15, 2014)
       
14 Reports & Opinions of PTA
Cedar County
Maps
Valuation History Charts (Received April 15, 2014)
       
15 Reports & Opinions of PTA
Chase County
Maps
Valuation History Charts (Received April 15, 2014)
       
16 Reports & Opinions of PTA
Cherry County
Maps
Valuation History Charts (Received April 15, 2014)
       
17 Reports & Opinions of PTA
Cheyenne County
Maps
Valuation History Charts (Received April 15, 2014)
       
18 Reports & Opinions of PTA
Clay County
Maps
Valuation History Charts (Received April 15, 2014)
       
19 Reports & Opinions of PTA
Colfax County
Maps
Valuation History Charts (Received April 15, 2014)
       
20 Reports & Opinions of PTA
Cuming County
Maps
Valuation History Charts (Received April 15, 2014)
       
21 Reports & Opinions of PTA
Custer County
Maps
Valuation History Charts (Received April 15, 2014)
       
22 Reports & Opinions of PTA
Dakota County
Maps
Valuation History Charts (Received April 15, 2014)
       
23 Reports & Opinions of PTA
Dawes County
Maps
Valuation History Charts (Received April 15, 2014)
       
24 Reports & Opinions of PTA
Dawson County
Maps
Valuation History Charts (Received April 15, 2014)
       
25 Reports & Opinions of PTA
Deuel County
Maps
Valuation History Charts (Received April 15, 2014)
       
26 Reports & Opinions of PTA
Dixon County
Maps
Valuation History Charts (Received April 15, 2014)
       
27 Reports & Opinions of PTA
Dodge County
Maps
Valuation History Charts (Received April 15, 2014)
       
28 Reports & Opinions of PTA
Douglas County
Maps
Valuation History Charts (Received April 15, 2014)
       
29 Reports & Opinions of PTA
Dundy County
Maps
Valuation History Charts (Received April 15, 2014)
       
30 Reports & Opinions of PTA
Fillmore County
Maps
Valuation History Charts (Received April 15, 2014)
       
31 Reports & Opinions of PTA
Franklin County
Maps
Valuation History Charts (Received April 15, 2014)
       
32 Reports & Opinions of PTA
Frontier County
Maps
Valuation History Charts (Received April 15, 2014)
       
33 Reports & Opinions of PTA
Furnas County
Maps
Valuation History Charts (Received April 15, 2014)
       
34 Reports & Opinions of PTA
Gage County
Maps
Valuation History Charts (Received April 15, 2014)
       
35 Reports & Opinions of PTA
Garden County
Maps
Valuation History Charts (Received April 15, 2014)
       
36 Reports & Opinions of PTA
Garfield County
Maps
Valuation History Charts (Received April 15, 2014)
       
37 Reports & Opinions of PTA
Gosper County
Maps
Valuation History Charts (Received April 15, 2014)
       
38 Reports & Opinions of PTA
Grant County
Maps
Valuation History Charts (Received April 15, 2014)
       
39 Reports & Opinions of PTA
Greeley County
Maps
Valuation History Charts (Received April 15, 2014)
       
40 Reports & Opinions of PTA
Hall County
Maps
Valuation History Charts (Received April 15, 2014)
       
41 Reports & Opinions of PTA
Hamilton County
Maps
Valuation History Charts (Received April 15, 2014)
       
42 Reports & Opinions of PTA
Harlan County
Maps
Valuation History Charts (Received April 15, 2014)
       
43 Reports & Opinions of PTA
Hayes County
Maps
Valuation History Charts (Received April 15, 2014)
       
44 Reports & Opinions of PTA
Hitchcock County
Maps
Valuation History Charts (Received April 15, 2014)
       
45 Reports & Opinions of PTA
Holt County
Maps
Valuation History Charts (Received April 15, 2014)
       
46 Reports & Opinions of PTA
Hooker County
Maps
Valuation History Charts (Received April 15, 2014)
       
47 Reports & Opinions of PTA
Howard County
Maps
Valuation History Charts (Received April 15, 2014)
       
48 Reports & Opinions of PTA
Jefferson County
Maps
Valuation History Charts (Received April 15, 2014)
       
49 Reports & Opinions of PTA
Johnson County
Maps
Valuation History Charts (Received April 15, 2014)
       
50 Reports & Opinions of PTA
Kearney County
Maps
Valuation History Charts (Received April 15, 2014)
       
51 Reports & Opinions of PTA
Keith County
Maps
Valuation History Charts (Received April 15, 2014)
       
52 Reports & Opinions of PTA
Keya Paya County
Maps
Valuation History Charts (Received April 15, 2014)
       
53 Reports & Opinions of PTA
Kimball County
Maps
Valuation History Charts (Received April 15, 2014)
       
54 Reports & Opinions of PTA
Knox County
Maps
Valuation History Charts (Received April 15, 2014)
       
55 Reports & Opinions of PTA
Lancaster County
Maps
Valuation History Charts (Received April 15, 2014)
       
56 Reports & Opinions of PTA
Lincoln County
Maps
Valuation History Charts (Received April 15, 2014)
       
57 Reports & Opinions of PTA
Logan County
Maps
Valuation History Charts (Received April 15, 2014)
       
58 Reports & Opinions of PTA
Loup County
Maps
Valuation History Charts (Received April 15, 2014)
       
59 Reports & Opinions of PTA
Madison County
Maps
Valuation History Charts (Received April 15, 2014)
       
60 Reports & Opinions of PTA
McPherson County
Maps
Valuation History Charts (Received April 15, 2014)
       
61 Reports & Opinions of PTA
Merrick County
Maps
Valuation History Charts (Received April 15, 2014)
       
62 Reports & Opinions of PTA
Morrill County
Maps
Valuation History Charts (Received April 15, 2014)
       
63 Reports & Opinions of PTA
Nance County
Maps
Valuation History Charts (Received April 15, 2014)
       
64 Reports & Opinions of PTA
Nemaha County
Maps
Valuation History Charts (Received April 15, 2014)
       
65 Reports & Opinions of PTA
Nuckolls County
Maps
Valuation History Charts (Received April 15, 2014)
       
66 Reports & Opinions of PTA
Otoe County
Maps
Valuation History Charts (Received April 15, 2014)
       
67 Reports & Opinions of PTA
Pawnee County
Maps
Valuation History Charts (Received April 15, 2014)
       
68 Reports & Opinions of PTA
Perkins County
Maps
Valuation History Charts (Received April 15, 2014)
       
69 Reports & Opinions of PTA
Phelps County
Maps
Valuation History Charts (Received April 15, 2014)
       
70 Reports & Opinions of PTA
Pierce County
Maps
Valuation History Charts (Received April 15, 2014)
       
71 Reports & Opinions of PTA
Platte County
Maps
Valuation History Charts (Received April 15, 2014)
       
72 Reports & Opinions of PTA
Polk County
Maps
Valuation History Charts (Received April 15, 2014)
       
73 Reports & Opinions of PTA
Red Willow County
Maps
Valuation History Charts (Received April 15, 2014)
       
74 Reports & Opinions of PTA
Richardson County
Maps
Valuation History Charts (Received April 15, 2014)
       
75 Reports & Opinions of PTA
Rock County
Maps
Valuation History Charts (Received April 15, 2014)
       
76 Reports & Opinions of PTA
Saline County
Maps
Valuation History Charts (Received April 15, 2014)
       
77 Reports & Opinions of PTA
Sarpy County
Maps
Valuation History Charts (Received April 15, 2014)
       
78 Reports & Opinions of PTA
Saunders County
Maps
Valuation History Charts (Received April 15, 2014)
       
79 Reports & Opinions of PTA
Scotts Bluff County
Maps
Valuation History Charts (Received April 15, 2014)
       
80 Reports & Opinions of PTA
Seward County
Maps
Valuation History Charts (Received April 15, 2014)
       
81 Reports & Opinions of PTA
Sheridan County
Maps
Valuation History Charts (Received April 15, 2014)
       
82 Reports & Opinions of PTA
Sherman County
Maps
Valuation History Charts (Received April 15, 2014)
       
83 Reports & Opinions of PTA
Sioux County
Maps
Valuation History Charts (Received April 15, 2014)
       
84 Reports & Opinions of PTA
Stanton County
Maps
Valuation History Charts (Received April 15, 2014)
       
85 Reports & Opinions of PTA
Thayer County
Maps
Valuation History Charts (Received April 15, 2014)
       
86 Reports & Opinions of PTA
Thomas County
Maps
Valuation History Charts (Received April 15, 2014)
       
87 Reports & Opinions of PTA
Thurston County
Maps
Valuation History Charts (Received April 15, 2014)
       
88 Reports & Opinions of PTA
Valley County
Maps
Valuation History Charts (Received April 15, 2014)
       
89 Reports & Opinions of PTA
Washington County
Maps
Valuation History Charts (Received April 15, 2014)
       
90 Reports & Opinions of PTA
Wayne County
Maps
Valuation History Charts (Received April 15, 2014)
       
91 Reports & Opinions of PTA
Webster County
Maps
Valuation History Charts (Received April 15, 2014)
       
92 Reports & Opinions of PTA
Wheeler County
Maps
Valuation History Charts (Received April 15, 2014)
       
93 Reports & Opinions of PTA
York County
Maps
Valuation History Charts (Received April 15, 2014)
       
94 94. Reports & Opinions of PTA
Preface, Purpose Statement, Glossary, and Technical Specifications
         
95 95.Legal Notice -Dated April 4, 2014 1p.          
96 Affidavit of Publication of Legal Notice from Omaha World- Herald - dated April 8, 2014 1p.          
97 Affidavit of Publication of Legal Notice from Lincoln Journal Star- dated April 8, 2014 1p.          
98 Review of the Expanded Agricultural Land Analysis Methodology Report- Dated October, 2011 p.        
99 Review of the Sales Ratio Studies Report-dated August 11, 2004 p.        
100 PAD Measurement Section Policy 502 1p.        
101 PAD Measurement Section Agricultural Land Analysis Procedure 1p.        
102 Curricula Vitae - Ruth Sorensen 1p.        
103 Sales File Practice Manual 1p.        
104 Survey of County Assessor Software Providers 1p.        
105 Special Valuation of Agricultural Property Measurement Methodology 1p.        
106 Equalization of Property Valued by the State Methodology 2014 9pp.        
107 Equalization of Property Valued by the State 2014 1p.            
108 PAD 2014 Draft Statistics Using 2014 Values, What If Stat Residential Improved, Increase 6.48%, Hall County 4pp.        
109 PAD 2014 Draft Statistics Using 2014 Values, What If Stat Residential Improved, Increase 6.47%, Hall County 4pp.        
110 PAD Draft Statistics Using Values, What If Stat. Agricultural 80% MLU by Market Area Irrigated_1, Decrease 13.29%, Gosper County 4pp.        
111 PAD Draft Statistics Using Values, What If Stat. Agricultural 80% MLU by Market Area Irrigated_1, Increase 5.7%, Pierce County 4pp.        
112 2014 Analysis of Agricultural Land, What If Sheridan Irrigated Increase 24.98%, Sheridan County 1p.        
113 2014 Analysis of Sarpy Agricultural Land, What If Statistic 11.75 Increase to All Agricultural land 1p.        
114 E-mail from Ruth Sorensen to Tom Freimuth, regarding Excluded Sales, April 14, 2014, 9:27a.m. 3pp.          
115 E-mail from Thomas Freimuth to Ruth Sorensen, regarding Excluded Sales, April 14, 2014, 4:33p.m. 3pp.          
116 Douglas County Non-Qualified Sales Analysis Summary 1p.        
117 PAD Draft Statistics Using Values, What If Stat, Agricultural 80%MLU by Market Area, Irrigated_3, Increase 40% Box Butte County 4p.          
118 2014 Analysis of Agricultural Land What-If Grant County 80%MLU Irrigated Increase 21% 1p.          
119 PAD Draft Statistids Using Values, What If Stat, Agricultural, 80% MLU by Market Area, Irrigated-County, Increase 25% Sheridan County 3pp.          
120 Douglas County Non-Qualified Agricultural Sales 2pp.          
121 Douglas County Non-Qualified Commercial Sales 8pp.          
122 Douglas County Non-Qualified Residential Sales 114pp.          
123 Lancaster County Non-Qualified Agricultural Sales 5pp.          
124 Lancaster County Non-Qualified Commercial Sales 5pp.          
125 Lancaster Non-Qualified Residential Sales 5pp.          
126 Sarpy Non-Qualified Agricultural Sales 2pp.          
127 Sarpy Non-Qualified Commercial Sales 3pp.          
128 Sarpy Non-Qualified Residental Sales 50pp.          
129 Preliminary Hearing Vote 3pp.          
130 UNO Real Estate Research College of Business Administration 2pp.          
131 Single-Familiy Housing Mortgage and Forclosures in Douglas County 2000-2008 10 pp.          
132 UNO-CBA Real Estate Research Report Omaha Single-Family Housing Price Appreciation (2000-2014) 4pp.          
133 Paper Presentation American Real Estate Society 25th Annual Meeting, Monrerey, CA, April 4, 2009, Steven Shulz, UNO Short Sale Brokerage Listings for Distressed Residental Properties 16 pp.          
134 A Publicatin of Hillsdale College Imprimis, The Case for Repealing Dodd-Frank 6pp.          
135 Decision Reversing County Board of Equalization, Bel Fury Investment Group, LLC v. Douglas County board of Equalization 12R-934 15pp.          
136 Article from Investors Business Daily, 6/16/11, The Housing Depression Deepens 1p.          
137 Lessons in Price Stability from the U.S. Real Estate Market Collapse Andrea J. Boyack, 2012 Mich. St. L. Rev. 925 38 pp.          
138 The U.S. Housing Bubble and Bust: Impacts on Employment Monthly Labor Review, Dec. 2010 8 pp.          
139 Standard on Verification and Adjustment of Sales, IAAO, 2010 36 pp.          
140 2013 IAAO Standard on Ratio Studies 64 pp.          
141 Letter From Sarpy County Assessor Dan Pittman, 4/24/2014-Sarpy County 3pp.        
142 2014 LVG Summary of Comparable Counties-Sarpy County 1p.        
143 Sarpy Count 2014 Average Acre Value Comparison-Sarpy County 10pp.        
144 E-mail from Allen Sutcliffe to Marty Becker with Attached Map-Sarpy County 2pp.        
145 Median Sales Ratio for Each Comp County Utilizing Sarpy County Values-Sarpy County 1p.        
146 Burt County Real Estate Breakdown Report-Sarpy County 2pp.        
147 Nemaha County PRC, Staak, 31-5-16 Sec-Sarpy County 4pp.        
148 Richardson County PRC, Farwell, Rural 4-1-13-Sarpy County 7p.        
149 Washington County PRC, Hoier, Vacant-Sarpy County 7pp.        
150 Cass County PRC MT Heimes LLC-Sarpy County 4pp.        
151 Saunders County Real Property Information, Popisil Farms LLC-Sarpy County 3pp.        
152 Burt County Real Estte Breakdown, Pearson-Sarpy County 3pp.        
153 2013 LVG Summary of Comparable Counties from State Average Acre Value Comparison-Sarpy County 1p.        
154 Nebraska Department of Revenue Property Assessment Division 2013 to 2014 Real Property Value Percentage Change by County-Sarpy County 2pp.        
155 CD-Sales Spreadsheet Sarpy County
Raw Data
Sarpy County Value Sheet (Tab 1, Chart 1)
Sarpy County Value Sheet (Tab 2, Chart 2) Sarpy County Value (12%) Sheet (Tab 3)
Sarpy County Value (no influen) Sheet (Tab 4, Chart 3)
       
156 Measurement Methodology-Sarpy County 16pp.        
157 Box Butte Irrigation Wells Map-Box Butte County 16pp.        
158 Irrigated Acres in Grant County Questionnaire - Grant County 20 pp.        
159 Affidavit of Terry Curtiss - Grant County 44 pp.     only pgs 3-41    
160 Map of Sales Hooker County (.jpg File) 1p.        
161 Irrigated Analysis Hooker County Hooker County Spreadsheet 1 - Hooker County Spreadsheet 2        
162 Directive 12-5 Level of Value and Quality of Assessment Measurement - Hooker County 4 pp.        
163 Comparison of Land Use Spreadsheet - Grant County 1 p.        
164 County Comparison for Agricultural Land Spreadsheet - Grant County 2 pp.        
165 2013 Measurement  of Special Valuation in Sarpy County 21 pp.        
166 E-mail from PAD to Sarpy County. March 12, 2014 2 pp.        
167 Written Statement from Matt Pieper- Sheridan County 1p.        
168 Gage and Lancaster County's Weighted Dry Land Average for Years 2010-2014 - Lancaster County 1 p.        
169 Lancaster County 2014 Average Acre Value Comparison for Dry Land - Lancaster County 1 p.        
170 Lancaster County and Abutting County's LCG Percentages - Lancaster County 1 p.        
171 Original State Supplied Dry Land 2014 Ag Sales 80% MLU - Lancaster County 2 pp.        
172 Lancaster Comparable Agricultural Sales-80% MLU Uninfluenced Counties - Lancaster County 2 pp.        
173 2014 Lancaster Overal indicated MedianRatio for Agricultural Land Utilizing Comparable Ag Sales in Uninfluenced Counties Surrounding Lancaster County 2 pp.        
174 Map-Registered Groundwater Wells Lancaster County 2 pp.        
175 Map- State Supplied Dryland Sales 80% MLU - Sale Price Per Acre - Lancaster County 1p.        
176 Assessment/Sales Ratio Using County-Specific LCG Values Against the Same Sales Used for Lancaster's Dry Measurement - Lancaster County 9pp.        
177 Curricula Vitae- Robert M. Ogden - Lancaster County 1p.        
178 Rural Subs What If- Hall County 15p.        
179 The Tax Advisor Article State Independent Tax Tribunals: A Popular Alternative to Resolving Disputes 5p.            
180 Show Cause Packet - Dundy County 12pp.        
171 World Herald Bureau Article, June 25, 2011 1p.          
182 Omaha World-Herald Article by Erin Golden, March 31. 2014, Land Bank a Solution to Problem Properties
Page 1
Page 2 2pp.
         
183 Omaha World-Herald Article by Paul Goodsell, May 28, 2013, Home Valuations Trending Down
Page 1
Page 2 2pp.
         
184 Omaha World-Herald Article by Paul Goodsell, May 26, 2010, County’s Valuation Cuts Don’t Match Drop in Market
Page 1
Page 2 2pp.
         
185 Omaha World-Herald Article by Cindy Gonzalez, January 27, 2012, Bank Ask for Control of 46 HearthStone Houses
Page 1
Page 2 2pp.
         
186 Omaha World-Herald Article by Cindy Gonzalez, January 25, 2012, Ready for a Rebound?
Page 1
Page 2 2pp.
         
187 Omaha World-Herald Article by Tom Shaw, December 26 2008, Some in Douglas County Have Had Running Battle with the Assessor’s Office about Property Values
Page 1
Page 2 2pp.
         
188 Omaha World-Herald Article by Cindy Gonzalez June 17, 2012, Emotion over Economics
Page 1
Page 2 2pp.
         
189 Omaha World-Herald Article by Cindy Gonzalez, January 18, 2012, Home sales going to the extremes
Page 1
Page 2 2pp.
         
190 Omaha World-Herald Article by Matthew Hansen, August 4, 2013, Born poor, Omaha made it big, but things didn’t end there
Page 1
Page 2 2pp.
         
191 Omaha World-Herald Article by Cindy Gonzalez, April 5, 2013, Midtown mansion could become family home once again amid uptick in sales
Page 1
Page 2 2pp.
         
192 Certification County Audit (Dundy, Hall & Lancaster) 10pp.        
193 Resolution Saunders County 2pp.        
194 Findings and Orders (No Adjustment After Show Cause, County Number 77 Sarpy County 20 pp.        
195 Ag Level of Value for County 2 pp.        
196 Map of Saunders County 1 p.        
197 2014 Irrig Dry Difference with Changes Shown Below 1 p.        
198 2014 Analysis of Agricultural Land What-if Statistic, Saunders County 1 p.          
199 Saunders County Spreadsheet 3 pp.        
200 Corrected 2014 Analysis of Agricultural Land What-if Statistic, Saunders County 1 p.