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.

Commissioners

The Commission consists of three Commissioners: one from each Nebraska Congressional District. Commissioners are appointed by the Governor, with the approval of the Legislature, for staggered six year terms. One Commissioner must be an attorney, 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 his or her duties as a Commissioner.


Steven A. Keetle, Chairman

Steven A. Keetle is the Commissioner from the Second Congressional District. Commissioner Keetle was appointed by Governor Pete Ricketts on December 3, 2015, to complete a term ending January 1, 2018.

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 has received certification in Administrative Law Fair Hearings from the National Judicial College, and Basic Mediation from the Nebraska Mediation Association, as well as holding a Nebraska Assessors Certificate.

Commissioner Keetle lives in Omaha with his wife and children.


Robert W. Hotz, Vice-Chairman

Commissioner Hotz is the Commission member from the First Congressional District. He was first appointed by the Governor on August 20, 2007, and is currently serving a term ending January 1, 2022. Rob served as Chairman of the Commission from July 1, 2013 to June 30, 2015.

Rob is a fifth-generation Nebraskan, born and raised in Grand Island. He is a graduate of Grand Island Senior High, 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 180 hours of appraisal coursework.

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. Rob is a member of the National Association of Administrative Law Judiciary. He has also served on the Planning Committee of the National Conference of State Tax Judges since 2010.  Rob served on the Executive Committee of the Nebraska State Bar Association Government Practice Section from 2002 to 2012.

Commissioner Hotz has earned certificates from the National Judicial College for Administrative Law Fair Hearings, Logic & Opinion Writing, and Best Practices in Handling Cases with Self-Represented Litigants. He has also completed 30 hours of Basic Mediation training, as recognized by the Nebraska Supreme Court, Office of Dispute Resolution.

Rob currently serves as Chairman of the Board of Deacons of Zion Church P.C.A., and has served on short-term missions to Mexico and Honduras.  He also teaches a class on the U.S. Constitution to High School students. In his “spare time” Rob trains for and runs half-marathons. Rob and his wife, Marianne, have five children and live in Lincoln. 

 

James D. Kuhn, Commissioner

Commissioner Kuhn is the Commission member from the Third Congressional District. He was appointed by Governor Pete Ricketts to begin his term on Sept. 1 2017, ending January 1, 2020.

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 290 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.

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.