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 7, 2026

Decisions by a Panel of the Commission

19R 0032-19R 0121, 20R 0021-20R 0110, 21R 0274-21R 0363, & 22R 0032-22R 0121 The Ranch at Sidney, LLC v. Cheyenne County Bd. of Equal.

22A 0008 Hansen v. Lancaster County Bd. of Equal.

23R 0189 Bruno v. Lancaster County Bd. of Equal.

Decisions by a Single Commissioner

23R 1595 Kortylewicz v. Douglas County Bd. of Equal.

24R 1404 & 25R 1050 Wozny v. Douglas County Bd. of Equal.

25A 0921 Hollman v. Lancaster County Bd. of Equal.

25A 0922 Hollman v. Lancaster County Bd. of Equal.

25A 0923 Hollman v. Lancaster County Bd. of Equal.

25A 0924 Hollman v. Lancaster County Bd. of Equal.

25A 0925 Hollman v. Lancaster County Bd. of Equal.

25A 0929 Worm v. Lancaster County Bd. of Equal.

25A 0930 Worm v. Lancaster County Bd. of Equal.

25R 0049 Bourn v. Boone County Bd. of Equal.

25R 0136 Bugenhagen v. Madison County Bd. of Equal.

25R 0243 Fober v. Douglas County Bd. of Equal.

25R 0937 Martello v. Douglas County Bd. of Equal.

25R 0996 Lewis v. Douglas County Bd. of Equal.

Default Judgment by a Single Commissioner

24C 0902 & 24C 0903 Caughlin v. Douglas County Bd. of Equal.

24C 0996 MDSE LLC v. Douglas County Bd. of Equal.

25C 0058 Otto v. Gage County Bd. of Equal.

25R 0059 Otto v. Gage County Bd. of Equal.

Confession of Judgment

23C 1243 TKG Van Dorn Plaza, LLC v. Lancaster County Bd. of Equal.

24C 1019 MOT, LLC NE LTD Liability Co. v. Lancaster County Bd. of Equal.

24C 1273 & 25C 1072 B & J HC IV LLC v. Lancaster County Bd. of Equal.

25R 0262 Arram Equities, Inc. v. Buffalo County Bd. of Equal.

25R 0263 Essam & Courtney Arram v. Buffalo County Bd. of Equal.

25R 0264 Essam & Courtney Arram v. Buffalo County Bd. of Equal.

25R 0567 Roberg v. Hall County Bd. of Equal.

25R 1039 Stiles v. Lancaster County Bd. of Equal.

Dismissed by Appellant

22C 0529 First National Bank of Omaha v. Platte County Bd. of Equal.

25C 0265 Arram Equities, Inc. v. Buffalo County Bd. of Equal.

25C 0266 Arram Equities, Inc. v. Buffalo County Bd. of Equal.

25C 0267 Arram Equities, Inc. v. Buffalo County Bd. of Equal.

25C 0268 Arram Equities, Inc. v. Buffalo County Bd. of Equal.

25C 0269 Arram Equities, Inc. v. Buffalo County Bd. of Equal.

25R 0088 Sims v. Garfield County Bd. of Equal.