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 29, 2025

Decisions by a Single Commissioner

23R 0705 Nelson v. Morrill County Bd. of Equal. and Schmall

23R 0706 Nelson v. Morrill County Bd. of Equal. and Kraupi

23R 0708 Nelson v. Morrill County Bd. of Equal. and McNabb

Default Judgment by a Single Commissioner

24R 1306 Baum v. Douglas County Bd. of Equal.

24R 1456 Bolamperti v. Douglas County Bd. of Equal.

Confession of Judgment

23R 0447 Pebley v. Dodge County Bd. of Equal.

23R 0448 Pebley v. Dodge County Bd. of Equal.

23R 0449 Pebley Inc. v. Dodge County Bd. of Equal.

24C 1342 Anant Partners LLC v. Douglas County Bd. of Equal.

24E 0042 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Deuel County Bd. of Equal. and Phelps Hotel Historical Preservation Association

24E 0050 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Valley County Bd. of Equal. and American Legion Post #251

Dismissed by Appellant

22C 0793 & 24C 1343 Baseball Land LLC v. Douglas County Bd. of Equal.

23R 1461 AV LLC v. Lancaster County Bd. of Equal.