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.

2015 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 2015 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.

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Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.

# Description of Exhibit PTA Co. Tax Payer Offrd Recd Denied Withdrawn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, 2015)
       
2 Reports & Opinions of PTA
Antelope County
Maps
Valuation History Charts (Received April 15, 2015)
       
3 Reports & Opinions of PTA
Arthur County
Maps
Valuation History Charts (Received April 15, 2015)
       
4 Reports & Opinions of PTA
Banner County
Maps
Valuation History Charts (Received April 15, 2015)
       
5 Reports & Opinions of PTA
Blaine County
Maps
Valuation History Charts (Received April 15, 2015)
       
6 Reports & Opinions of PTA
Boone County
Maps
Valuation History Charts (Received April 15, 2015)
       
7 Reports & Opinions of PTA
Box Butte County
Maps
Valuation History Charts (Received April 15, 2015)
       
8 Reports & Opinions of PTA
Boyd County
Maps
Valuation History Charts (Received April 15, 2015)
       
9 Reports & Opinions of PTA
Brown County
Maps
Valuation History Charts (Received April 15, 2015)
       
10 Reports & Opinions of PTA
Buffalo County
Maps
Valuation History Charts (Received April 15, 2015)
       
11 Reports & Opinions of PTA
Burt County
Maps
Valuation History Charts (Received April 15, 2015)
       
12 Reports & Opinions of PTA
Butler County
Maps
Valuation History Charts (Received April 15, 2015)
       
13 Reports & Opinions of PTA
Cass County
Maps
Valuation History Charts (Received April 15, 2015)
       
14 Reports & Opinions of PTA
Cedar County
Maps
Valuation History Charts (Received April 15, 2015)
       
15 Reports & Opinions of PTA
Chase County
Maps
Valuation History Charts (Received April 15, 2015)
       
16 Reports & Opinions of PTA
Cherry County
Maps
Valuation History Charts (Received April 15, 2015)
       
17 Reports & Opinions of PTA
Cheyenne County
Maps
Valuation History Charts (Received April 15, 2015)
       
18 Reports & Opinions of PTA
Clay County
Maps
Valuation History Charts (Received April 15, 2015)
       
19 Reports & Opinions of PTA
Colfax County
Maps
Valuation History Charts (Received April 15, 2015)
       
20 Reports & Opinions of PTA
Cuming County
Maps
Valuation History Charts (Received April 15, 2015)
       
21 Reports & Opinions of PTA
Custer County
Maps
Valuation History Charts (Received April 15, 2015)
       
22 Reports & Opinions of PTA
Dakota County
Maps
Valuation History Charts (Received April 15, 2015)
       
23 Reports & Opinions of PTA
Dawes County
Maps
Valuation History Charts (Received April 15, 2015)
       
24 Reports & Opinions of PTA
Dawson County
Maps
Valuation History Charts (Received April 15, 2015)
       
25 Reports & Opinions of PTA
Deuel County
Maps
Valuation History Charts (Received April 15, 2015)
       
26 Reports & Opinions of PTA
Dixon County
Maps
Valuation History Charts (Received April 15, 2015)
       
27 Reports & Opinions of PTA
Dodge County
Maps
Valuation History Charts (Received April 15, 2015)
       
28 Reports & Opinions of PTA
Douglas County
Maps
Valuation History Charts (Received April 15, 2015)
       
29 Reports & Opinions of PTA
Dundy County
Maps
Valuation History Charts (Received April 15, 2015)
       
30 Reports & Opinions of PTA
Fillmore County
Maps
Valuation History Charts (Received April 15, 2015)
       
31 Reports & Opinions of PTA
Franklin County
Maps
Valuation History Charts (Received April 15, 2015)
       
32 Reports & Opinions of PTA
Frontier County
Maps
Valuation History Charts (Received April 15, 2015)
       
33 Reports & Opinions of PTA
Furnas County
Maps
Valuation History Charts (Received April 15, 2015)
       
34 Reports & Opinions of PTA
Gage County
Maps
Valuation History Charts (Received April 15, 2015)
       
35 Reports & Opinions of PTA
Garden County
Maps
Valuation History Charts (Received April 15, 2015)
       
36 Reports & Opinions of PTA
Garfield County
Maps
Valuation History Charts (Received April 15, 2015)
       
37 Reports & Opinions of PTA
Gosper County
Maps
Valuation History Charts (Received April 15, 2015)
       
38 Reports & Opinions of PTA
Grant County
Maps
Valuation History Charts (Received April 15, 2015)
       
39 Reports & Opinions of PTA
Greeley County
Maps
Valuation History Charts (Received April 15, 2015)
       
40 Reports & Opinions of PTA
Hall County
Maps
Valuation History Charts (Received April 15, 2015)
       
41 Reports & Opinions of PTA
Hamilton County
Maps
Valuation History Charts (Received April 15, 2015)
       
42 Reports & Opinions of PTA
Harlan County
Maps
Valuation History Charts (Received April 15, 2015)
       
43 Reports & Opinions of PTA
Hayes County
Maps
Valuation History Charts (Received April 15, 2015)
       
44 Reports & Opinions of PTA
Hitchcock County
Maps
Valuation History Charts (Received April 15, 2015)
       
45 Reports & Opinions of PTA
Holt County
Maps
Valuation History Charts (Received April 15, 2015)
       
46 Reports & Opinions of PTA
Hooker County
Maps
Valuation History Charts (Received April 15, 2015)
       
47 Reports & Opinions of PTA
Howard County
Maps
Valuation History Charts (Received April 15, 2015)
       
48 Reports & Opinions of PTA
Jefferson County
Maps
Valuation History Charts (Received April 15, 2015)
       
49 Reports & Opinions of PTA
Johnson County
Maps
Valuation History Charts (Received April 15, 2015)
       
50 Reports & Opinions of PTA
Kearney County
Maps
Valuation History Charts (Received April 15, 2015)
       
51 Reports & Opinions of PTA
Keith County
Maps
Valuation History Charts (Received April 15, 2015)
       
52 Reports & Opinions of PTA
Keya Paya County
Maps
Valuation History Charts (Received April 15, 2015)
       
53 Reports & Opinions of PTA
Kimball County
Maps
Valuation History Charts (Received April 15, 2015)
       
54 Reports & Opinions of PTA
Knox County
Maps
Valuation History Charts (Received April 15, 2015)
       
55 Reports & Opinions of PTA
Lancaster County
Maps
Valuation History Charts (Received April 15, 2015)
       
56 Reports & Opinions of PTA
Lincoln County
Maps
Valuation History Charts (Received April 15, 2015)
       
57 Reports & Opinions of PTA
Logan County
Maps
Valuation History Charts (Received April 15, 2015)
       
58 Reports & Opinions of PTA
Loup County
Maps
Valuation History Charts (Received April 15, 2015)
       
59 Reports & Opinions of PTA
Madison County
Maps
Valuation History Charts (Received April 15, 2015)
       
60 Reports & Opinions of PTA
McPherson County
Maps
Valuation History Charts (Received April 15, 2015)
       
61 Reports & Opinions of PTA
Merrick County
Maps
Valuation History Charts (Received April 15, 2015)
       
62 Reports & Opinions of PTA
Morrill County
Maps
Valuation History Charts (Received April 15, 2015)
       
63 Reports & Opinions of PTA
Nance County
Maps
Valuation History Charts (Received April 15, 2015)
       
64 Reports & Opinions of PTA
Nemaha County
Maps
Valuation History Charts (Received April 15, 2015)
       
65 Reports & Opinions of PTA
Nuckolls County
Maps
Valuation History Charts (Received April 15, 2015)
       
66 Reports & Opinions of PTA
Otoe County
Maps
Valuation History Charts (Received April 15, 2015)
       
67 Reports & Opinions of PTA
Pawnee County
Maps
Valuation History Charts (Received April 15, 2015)
       
68 Reports & Opinions of PTA
Perkins County
Maps
Valuation History Charts (Received April 15, 2015)
       
69 Reports & Opinions of PTA
Phelps County
Maps
Valuation History Charts (Received April 15, 2015)
       
70 Reports & Opinions of PTA
Pierce County
Maps
Valuation History Charts (Received April 15, 2015)
       
71 Reports & Opinions of PTA
Platte County
Maps
Valuation History Charts (Received April 15, 2015)
       
72 Reports & Opinions of PTA
Polk County
Maps
Valuation History Charts (Received April 15, 2015)
       
73 Reports & Opinions of PTA
Red Willow County
Maps
Valuation History Charts (Received April 15, 2015)
       
74 Reports & Opinions of PTA
Richardson County
Maps
Valuation History Charts (Received April 15, 2015)
       
75 Reports & Opinions of PTA
Rock County
Maps
Valuation History Charts (Received April 15, 2015)
       
76 Reports & Opinions of PTA
Saline County
Maps
Valuation History Charts (Received April 15, 2015)
       
77 Reports & Opinions of PTA
Sarpy County
Maps
Valuation History Charts (Received April 15, 2015)
       
78 Reports & Opinions of PTA
Saunders County
Maps
Valuation History Charts (Received April 15, 2015)
       
79 Reports & Opinions of PTA
Scotts Bluff County
Maps
Valuation History Charts (Received April 15, 2015)
       
80 Reports & Opinions of PTA
Seward County
Maps
Valuation History Charts (Received April 15, 2015)
       
81 Reports & Opinions of PTA
Sheridan County
Maps
Valuation History Charts (Received April 15, 2015)
       
82 Reports & Opinions of PTA
Sherman County
Maps
Valuation History Charts (Received April 15, 2015)
       
83 Reports & Opinions of PTA
Sioux County
Maps
Valuation History Charts (Received April 15, 2015)
       
84 Reports & Opinions of PTA
Stanton County
Maps
Valuation History Charts (Received April 15, 2015)
       
85 Reports & Opinions of PTA
Thayer County
Maps
Valuation History Charts (Received April 15, 2015)
       
86 Reports & Opinions of PTA
Thomas County
Maps
Valuation History Charts (Received April 15, 2015)
       
87 Reports & Opinions of PTA
Thurston County
Maps
Valuation History Charts (Received April 15, 2015)
       
88 Reports & Opinions of PTA
Valley County
Maps
Valuation History Charts (Received April 15, 2015)
       
89 Reports & Opinions of PTA
Washington County
Maps
Valuation History Charts (Received April 15, 2015)
       
90 Reports & Opinions of PTA
Wayne County
Maps
Valuation History Charts (Received April 15, 2015)
       
91 Reports & Opinions of PTA
Webster County
Maps
Valuation History Charts (Received April 15, 2015)
       
92 Reports & Opinions of PTA
Wheeler County
Maps
Valuation History Charts (Received April 15, 2015)
       
93 Reports & Opinions of PTA
York County
Maps
Valuation History Charts (Received April 15, 2015)
       
94 Reports & Opinions of PTA - Preface, Purpose Statement, Glossary, and Technical Specifications        
95 Legal Notice -Dated April 6, 2015 1p.          
96 Affidavit of Publication of Legal Notice from Omaha World- Herald - dated April, 2015  1p.          
97  Affidavit of Publication of Legal Notice from Lincoln Journal Star - dated April, 2015 1p.          
98 Review of the Expanded Agricultural Land Analysis Methodology Report- Dated October, 2011 22pp.        
99 Review of the Sales Ratio Studies Report-dated August 11, 2004 48pp.        
100 PAD Measurment Section Policy 502        
101 PAD Measurement Section Agricultural Land Analysis Procedure 9pp.        
102 Curricula Vitae - Ruth Sorensen 2pp.        
103 Sales File Practice Manual 73pp.        
104 Survey of County Assessor Software Providers 2pp.        
105 Special Valuation of Agricultural Property Measurement Methodology 5pp.        
106 Equalization of Property Valued by the State Methodology 2015 9pp.        
107 PAD 2015 R&O Statistics 2015 Values, What If Stat VG 01 -7%, VG 04 +13%, Residential Improved, Wheeler County 5pp.        
108 PAD 2015 R&O Statistics 2015 Values, What If Stat VG 03 Substat, Residential Improved, Hall County 4pp.        
109 PAD 2015 Draft Statistics Using 2015 Values, What If Stat Residential Improved, Wheeler County 10pp.        
110 2015 Analysis of Agricultural Land, What If 80% MLU Irrigated +15.50 and 80% MLU Grass -11%, Dundy County        
111 PAD 2015 Terc R&O Statistics 2015 Values, What If Stat VG 06 Substat, Scattergram, Harlan County        
112 PAD 2015 R&O Statistics 2015 Values, What If Stat VG 07 Substat, Residential Improved, Dawson County        
113 PAD 2015 R&O Statistics 2015 Values, What If Stat Mkt Area 2 95% Grass Substat, Agricultural, Dawson County        
114 2015 Hall County Residential/Valuation Grouping 03, Scattergram, Hall County        
115 PAD 2015 R&O Statistics 2015 Values, What If Stat VG 03 Substat, Residential Scattergram, Kearney County        
116 PAD 2015 Terc R&O Statistics 2015 Values, What If VG 01 Substat, Scattergram, VG 02 Substat, Douglas County        
117 PAD 2015 R&O Statistics 2015 Values, What If VG 02 -5%, VG 02 Scattergram, Commercial Improved, MorrillCounty        
118 Douglas Sales Strata $0-$30,000        
119 2015 Res VG w Median Out, 2015 AG MLU w Median Out        
120 PAD 2015 R&O Statistics 2015 Values, What If VG 30 -13.48% Residential Improved, Sheridan County        
121 2015 Sheridan Res VG 20 & 30, Scattergram 1p.        
122 PAD 2015 Terc R&O Statistics 2015 Values, What If VG 30 -13.48%, VG 20 -5.53%, Residential Improved, Sheridan County 3pp.        
123 PAD 2015 Terc R&O Statistics 2015 Values, What If VG 30 -13.48%, Residential Improved, Sheridan County 3pp.        
124 PAD 2015 Terc R&O Statistics 2015 Values, What If VG 20 -5.53%, Residential Improved, Sheridan County 3pp.        
125 VG 20, 30 Sales, Sheridan County 1p.        
126 County Assessor Statistics Comparison VG 11 Jefferson County 1p.        
127 County Assessor Substat VG 11, 15 Sales, 37.5% Increase, Land Only Jefferson County 2p.        
128 County Assessor Substat VG 11, 19 Sales, 41% Increase, Land Only Jefferson County 2p.        
129 County Assessor Substat/Comparison with 2014 Levels of Value VG 11, 15 Sales, 37.5% Increase, Land Only Jefferson County 2p.        
130 PAD Scattergram VG 11, 19 Sales Before Adjustment, Jefferson County 1p.        
131 PAD VG 11, 19 Sales, Jefferson County 1p.        
132 PAD What If VG 11 Increase 5.3%, 15 Sales, Jefferson County 3p.        
133 PAD What If VG 11 No Adjustment, 15 Sales, Jefferson County 3p.        
134 PAD Substat VG 11 40% Increase Land Only, 15 Sales, Jefferson County 3p.        
135 PAD What If VG 01 4.26% Decrease, Jefferson County 3p.        
136 PAD VG 01 Sales, Jefferson County 2p.        
137 PAD What IF VG 11, 15 Sales, 40% Increase Land Only, Jefferson County 3p.        
138 PAD VG 11 Sales, 40% Increase Land Only, Jefferson County 1p.        
139 2015 Wheeler Residential VG 04 4pp.        
140 Wheeler County Consent Letter 3pp.        
141 Lancaster County Spreadsheets 54pp.        
142 Curricula Vitae, Robert M. Ogden 1p.        
143 Email from Sudol to Ogden Regarding Sales 2pp.        
144 Letter from Sudol to Ogden, Jan 27, 2015 1p.        
145 Letter from Sudol to Ogden Regarding Surveys, March 19, 2015 1p.        
146 State Supplied Dryland Sales 80% MLU 1p.        
147 PAD Qualified Min-Non-Ag Sales Roster 2016 7pp.        
148 Lincoln County Residential 7pp.        
149 Dakota County Residential 9pp.        
150 Buffalo County Show Cause Packet 13pp.        
151 Buffalo County Residential VG 10 +5% 4pp.        
152 Custer County Residential VG 01 +10% 6pp.        
153 Keith County Residential VG 5 +8.5% 5pp.        
154 PAD 2015 Terc R&O Statistics 2015 Values What If Residential Improved Jefferson County 6pp.        
155 PAD 2015 Terc R&O Statistics 2015 Values What If Residential Improved Lincoln County 10pp.        
156 2015 Lake Sales with Vacant Lots Qualified Sales Keith County 3pp.        
157 PAD 2015 Terc R&O Statistics 2015 Values What If VG 5 + 9.5% Keith County 3pp.        
158 PAD 2015 Terc R&O Statistics 2015 Values What If VG 5 Improvement +9.5% Keith County 4pp.        
159 2015 Keith Residential-Valuation Grouping 05 +9.5% Imp Only 1p.        
160 Keith Residential +9.5% Improvement Only 2pp.        
161 Standard on Ratio Study Approved April 2013 63pp.          
162 Standard on Verification and Adjustment of Sales Approved November 2010 35pp.          
163 Nebraska Corn for Grain 2012 Production by County and Location of Ethanol Plants as of 2013 1p.          
164 Certification Audit Reports 17pp.        
165 Adams County Land Values 2pp.        
166 Hall County Land Values 2pp.        
167 Kearney County Land Values 1p.        
168 Buffalo County Land Values 3pp.        
169 Phelps County Land Values 3pp.        
170 Dawson County LVG Values 2015 1p.        
172 Real Estate Transfer 12/21/12 7pp.        
173 Real Estate Transfer 12/19/14 (191.33 acres) 5pp.        
174 Real Estate Transfer 12/19/14 (36.843 acres) 4pp.        
175 Kearney County Board of Equalization Accretion Land Decisions 31pp.        
176 Spreadsheet of Kearney County Accretion Owners 2pp.        
177 Information Regarding Platte River Recovery Implementation Program 9pp.        
178 Plat Map of Kearney County 5pp.        
179 Map of Nebraska Counties 1p.        
180 2015 Real Estate Breakdown Report for Holl Farm, LTD, Julius 1p.        
181 Kearney County Packet 57pp.        
182 Affidavit with attachments 42pp.        
183 Memo with attachments 4pp.