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 February 20, 2026

Decisions by a Single Commissioner

23C 1144 & 24C 0323 440 J Street LLC v. Lancaster County Bd. of Equal.

23C 1145 & 24C 0324 1230 P LLC v. Lancaster County Bd. of Equal.

23C 1147 & 24C 0327 Block 85 LLC v. Lancaster County Bd. of Equal.

24A 0605 Nelson v. Morrill County Bd. of Equal. and Norman nunc pro tunc

Default Judgment by Single Commissioner

23R 0656 Thomas v. Douglas County Bd. of Equal.

Confession of Judgment

25R 0939 Cox v. Lancaster County Bd. of Equal.

Dismissed by Appellant

24R 1296 Neumann v. Douglas County Bd. of Equal.