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.


The Commission consists of four Commissioners: one from each Nebraska Congressional District and one At Large. Commissioners are appointed by the Governor, with the approval of the Legislature, for staggered six year terms. At least two Commissioners must be attorneys and one Commissioner must be a licensed Nebraska real property appraiser. State law prohibits Commissioners from holding any other position of profit or business engagement which interferes with or is inconsistent with the duties as a Commissioner.

Robert W. Hotz, Chairman

Rob Hotz is the Commissioner appointed from the First Congressional District. He was first appointed by the Governor on August 20, 2007, and is serving a term ending January 1, 2028. He is currently serving his third term as Chairman of the Commission.

Commissioner Hotz is a fifth-generation Nebraskan, born and raised in Grand Island. He is a graduate of Grand Island Senior High (1980), the University of Nebraska-Lincoln (BA, 1984), and the University of Nebraska College of Law (JD, 1994).

Since his first appointment to the Commission, Commissioner Hotz has earned a Nebraska State Assessor Certificate, and has completed over 200 hours of appraisal coursework. He has also earned certificates from the National Judicial College for Administrative Law Fair Hearings, Logic & Opinion Writing, Best Practices in Handling Cases with Self-Represented Litigants, and Administrative Law: Advanced. In addition, he has completed 30 hours of Basic Mediation training as recognized by the Nebraska Supreme Court's Office of Dispute Resolution.

In 2016, Commissioner Hotz was designated the Tax Judge of the Year by the Lincoln Institute of Land Policy and the National Conference of State Tax Judges. He is a member of the National Association of Administrative Law Judiciary and has served on the Planning Committee of the National Conference of State Tax Judges since 2010. He is also a member of the International Association of Assessing Officers. In his spare time, Commissioner Hotz teaches a class on the U.S. Constitution to High School students.

He and his wife, Marianne, have five children and live in Lincoln.

Steven A. Keetle, Vice-Chairman

Steven Keetle is the Commissioner from the Second Congressional District. Commissioner Keetle was first appointed by the Governor on December 3, 2015. Commissioner Keetle is currently serving a term that runs through January 1, 2030. Commissioner Keetle is currently Vice-Chairman of the Commission and has previously served two terms as Chairman of the Commission.

Commissioner Keetle obtained a Bachelor of Science degree in business administration, with minors in mathematics and history, from the University of Nebraska-Lincoln. He is also a graduate of the University of Nebraska College of Law. Commissioner Keetle was employed as Legal Counsel to the Commission prior to his appointment as Commissioner.

Commissioner Keetle holds a Nebraska Assessors Certificate, has received certification in Administrative Law Fair Hearings and Administrative Law: Advanced from the National Judicial College, and is certified in Basic Mediation from the Nebraska Mediation Association.

Commissioner Keetle lives in Omaha with his wife and children.

James D. Kuhn, Commissioner

Commissioner Kuhn is the Commissioner from the Third Congressional District. He was appointed by Governor Pete Ricketts to begin his term on Sept. 1 2017, and reappointed in January 2020 to a six year term ending January 1, 2026.

Jim was born and raised in Loup City Nebraska. He graduated from Loup City High School in 1988 and enrolled in the Nebraska Army National Guard. Jim attended basic training and AIT in Fort Sill Oklahoma prior to serving 6 years with the Field Artillery unit in Broken Bow, Nebraska.

Jim earned his Real Estate Appraiser's License in 2009. He has completed more than 300 hours of real estate appraisal classes and attends required continuing education. He served as Head County Appraiser for the Adams County Assessor’s office prior to his appointment as Commissioner.

Jim is a member of Third City Christian Church in Grand Island, Nebraska. He currently leads a men’s bible study group once a week. Jim enjoys hunting and the outdoors and has traveled to Canada, New Zealand, and South Africa. Jim and his wife, Tracy, have 3 children and live in Grand Island.

Jacqueline S. Russell, Commissioner

Jackie Russell was appointed by Governor Jim Pillen on January 8th, 2024 to serve as the At-Large Commissioner compliant with LB243 passed in 2023, adding a fourth Commissioner to the Tax Equalization & Review Commission.  Jackie resides in the Third Congressional District and will serve a term running through January 1, 2028.

Jackie was born and raised in Hastings, attended Hastings Senior High, and went on to earn her Bachelor of Business Administration with emphasis on Finance and Management from the University of Nebraska-Lincoln.  In 2007 she began work at the Adams County Assessor’s office as an appraiser, earned her Nebraska State Assessor Certificate in 2011, and served as the Adams County Assessor from 2015 through her appointment to the Commission.

Through the International Association of Assessing Officers, Moore Education Group, Team Consulting, LLC, The Appraisal Institute, and Trans-American Institute of Professional Studies, Jackie has successfully completed over 350 qualifying hours of appraisal education and furthers her knowledge with continuing education coursework. 

In her free time, Jackie volunteers in the Nebraska Girl Scout Organization, and is an active member of Peace Lutheran Church in Hastings where she attends with her husband, Dustin, and their three children.