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 December 12, 2025

Decisions by a Panel of the Commission

21C 0720, 21C 0721, 21C 0722, 21C 0723, & 22C 0770 Cypress LLC et al v. Douglas County Bd. of Equal.

21R 0183 Khalili v. Sarpy County Bd. of Equal.

Decisions by a Single Commissioner

22C 0867 Bellamini Properties LLC v. Douglas County Bd. of Equal.

22C 0868 Bellamini Properties LLC v. Douglas County Bd. of Equal.

22E 0957 Spirt of Peace Church Inc. v. Douglas County Bd. of Equal.

23R 0521 Qubty v. York County Bd. of Equal.

Default Judgment by a Single Commissioner

24R 1411 Jessick v. Douglas County Bd. of Equal.

Confession of Judgment

24C 1485 Academy Lincoln Project Owner LLC v. Lancaster County Bd. of Equal.

25R 0245 Thalken v. Lancaster County Bd. of Equal.

25R 0775 Hershey v. Lancaster County Bd. of Equal.

25R 0948 Karst v. Lancaster County Bd. of Equal.

25R 1022 Soukup v. Lancaster County Bd. of Equal.

25R 1259 Guthrie v. Lancaster County Bd. of Equal.

Dismissed by Appellant

22C 0547 Spirit SPE Albtsn Portfolio v. Douglas County Bd. of Equal.

23A 1039 Huck v. Lancaster County Bd. of Equal.

23C 1259 GCMS Lodging Partners LLC v. Douglas County Bd. of Equal.

24A 0970 Huck v. Lancaster County Bd. of Equal.

24C 0668 & 25C 0769 R-D Investment Company v. Douglas County Bd. of Equal.

25C 0395 Green Plains Wood River LLC v. Hall County Bd. of Equal.

25R 0577 JMF Properties LLC v. Lancaster County Bd. of Equal.

25R 0828 Hook Revocable Trust v. Douglas County Bd. of Equal.