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.

Decisions for the Week Ending August 22, 2025

Decisions by a Single Commissioner

23A 0483 Wheeler v. Saunders County Bd. of Equal.

24R 0587 Baker v. Saline County Bd. of Equal.

24R 0632 Jenkins v. Cass County Bd. of Equal.

Confession of Judgment

20C 0200 Pittman v. Sarpy County Bd. of Equal. and Casey's Retail Company

20C 0201 Pittman v. Sarpy County Bd. of Equal. and Casey's Retail Company

20C 0202 Pittman v. Sarpy County Bd. of Equal. and Casey's Retail Company

20C 0203 Pittman v. Sarpy County Bd. of Equal. and Casey's Retail Company

20C 0204 Pittman v. Sarpy County Bd. of Equal. and Casey's Retail Company

20C 0205 Pittman v. Sarpy County Bd. of Equal. and Casey's Retail Company

20C 0206 Pittman v. Sarpy County Bd. of Equal. and Casey's Retail Company

20C 0207 Pittman v. Sarpy County Bd. of Equal. and Casey's Retail Company

20C 0208 Pittman v. Sarpy County Bd. of Equal. and Casey's Retail Company

21C 0100 Pittman v. Sarpy County Bd. of Equal. and Philip A Smith CPA

21C 0101 Pittman v. Sarpy County Bd. of Equal. and Philip A Smith CPA

21C 0102 Pittman v. Sarpy County Bd. of Equal. and Philip A Smith CPA

21C 0103 Pittman v. Sarpy County Bd. of Equal. and Philip A Smith CPA

21C 0104 Pittman v. Sarpy County Bd. of Equal. and Philip A Smith CPA

21C 0105 Pittman v. Sarpy County Bd. of Equal. and Philip A Smith CPA

21C 0106 Pittman v. Sarpy County Bd. of Equal. and Philip A Smith CPA

21C 0107 Pittman v. Sarpy County Bd. of Equal. and Philip A Smith CPA

21C 0108 Pittman v. Sarpy County Bd. of Equal. and Philip A Smith CPA

Dismissed by Appellant

22C 0483 Champion Omaha LLC v. Douglas County Bd. of Equal.

22C 0690 & 23C 0813 Glenbrook, LLC v. Lancaster County Bd. of Equal.

24C 0834 1501HowardOwner, LLC v. Douglas County Bd. of Equal.

24R 1317 Kupfer v. Douglas County Bd. of Equal.