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.

Legal Notice

Pursuant to Neb. Rev. Stat. §77-5024.01, notice is hereby given that the Tax Equalization and Review Commission will meet beginning on Friday, April 15, 2016, at 9:00 a.m. in the Tax Equalization and Review Commission Hearing Room located on the 6th Floor of the Nebraska State Office Building, 301 Centennial Mall South, Lincoln, Nebraska. The meeting(s), held pursuant to Neb. Rev. Stat. §77-5022 to §77-5028, will: review the assessment of property and determine whether it should raise or lower the valuation of any class or subclass of property in a county when it is necessary to achieve equalization as required by Article IV, §28, of the Constitution of the State of Nebraska and Neb. Rev. Stat. §77-5027; to hear county petitions for an adjustment to a class or subclass of real property pursuant to Neb. Rev. Stat. §77-1504.01; and to consider the equalization of centrally assessed property. Any petitions brought by county boards pursuant to Neb. Rev. Stat. §77-1504.01, will be heard between July 26, 2016, and August 10, 2016, at a date, time, and place as provided in the Agenda.

The official agenda shall be readily available for public inspection at the principal office of the Commission during normal business hours and shall be continually revised to remain current. An unofficial copy of the Agenda may be viewed on the Commission’s web site (https://terc.nebraska.gov/) beginning, April 8, 2016.

The Commission may recess from time to time as authorized by Neb. Rev. Stat. §77-5022, until the equalization process is complete. Equalization orders issued pursuant to Neb. Rev. Stat. §77-5028, must be sent no later than May 15, 2016, or the date determined by the Property Tax Administrator if an extension is ordered pursuant to §77-1514, as allowed by Neb. Rev. Stat. §77-5028.

The following counties have been certified by the Property Tax Administrator as having assessments which may fail to satisfy the requirements of law pursuant to Neb. Rev. Stat. §77-5027: Douglas, Franklin, Hitchcock, and Webster Counties.

Interested persons may appear and testify at any portion of the meeting. Written statements may be submitted but will not be considered unless received before the Commission’s consideration of the item on the agenda to which the comment is directed. Written comments may be mailed to: Nancy J. Salmon, Chairperson, Nebraska Tax Equalization and Review Commission, PO Box 95108, Lincoln Nebraska, 68509, or faxed to (402) 471-7720. All written comments must be signed in order to be considered.

Dated: April 8, 2016.


Nancy J. Salmon, Chairperson,
Nebraska Tax Equalization and Review Commission