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 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 2012.  Rob previously 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 and his wife, Marianne, have five children and live in Lincoln. He serves as Chairman of the Board of Deacons of Zion Church P.C.A., and on the Board of the Eastridge Recreation Association.  He also teaches American Government & the U.S. Constitution to High School students. In his “spare time” Rob trains for and runs half-marathons. 

Nancy J. Salmon, Commissioner

Nancy J. Salmon is the Commissioner from the Third Congressional District. Nancy was appointed by Gov. Dave Heineman on July 23, 2007.

Prior to her appointment Nancy had been the Hamilton County Assessor for 16 ½ years and Deputy County Assessor for the eight years prior.

Nancy grew up in rural Hamilton County and is a graduate of Aurora High School and the Grand Island School of Business.

She has served as president of the Nebraska Assessors Association, the Legislative Representative for the Assessors Association and at the time of her appointment was serving as a board member for the Nebraska Association of County Officials. Nancy has also served on the Aurora Technology Board and has held her Appraiser’s license since 1996.

She and her husband Doug live in Aurora.