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 January 9, 2026

Decisions by a Panel of the Commission

20C 0195, 20C 0196, 21C 0098, & 21C 0099 Pittman v. Sarpy County Bd. of Equal., Pinnacle Enters. Inc., & Midland Heights Apartments LLC Order on Remand

Decisions by a Single Commissioner

23R 0478 Pedersen v. Hall County Bd. of Equal.

23R 1012 Kenny v. Douglas County Bd. of Equal.

23R 1016 Kenny v. Douglas County Bd. of Equal.

23R 1101 Manhart v. Douglas County Bd. of Equal.

23R 1493 Kenny v. Douglas County Bd. of Equal.

23R 1598 Dannull v. Douglas County Bd. of Equal.

23R 1620 Stormo v. Douglas County Bd. of Equal.

23SV 1686 Omrotse Trust v. Douglas County Bd. of Equal.

24R 0846 Schorr v. Lancaster County Bd. of Equal.

Default Judgment by a Single Commissioner

24R 0503 Zamudio v. Douglas County Bd. of Equal.

Confession of Judgment

25R 0214 Wittmus v. Gage County Bd. of Equal.

Dismissed by Appellant

22C 0481 Omaha Global Hotel (dba White Chrystals) v. Douglas County Bd. of Equal.

22C 0618 Chateau Development Terrace LLC v. Lancaster County Bd. of Equal.

22C 0619, 22C 0620, 22C 0621, 23C 0829, 23C 0830, 23C 0831, 24C 0802, & 24C 0803 Chateau Development Terrace LLC v. Lancaster County Bd. of Equal.

22C 0622, 23C 0824, & 24C 0807 Chateau Properties North LLC v. Lancaster County Bd. of Equal.

22C 0623, 23C 0835, & 24C 0809 Chateau & Charleston LLC v. Lancaster County Bd. of Equal.

22C 0624, 22C 0625, 23C 0834, & 24C 0813 Chateau & Charleston LLC v. Lancaster County Bd. of Equal.

22C 0626, 22C 0627, 23C 0836, & 24C 0811 Chateau & Charleston LLC v. Lancaster County Bd. of Equal.

23C 0826 & 24C 0801 Chateau Development, LLC v. Lancaster County Bd. of Equal.

23R 1391 & 24R 1412 Forsberg v. Douglas County Bd. of Equal.

24C 0664 & 25C 0765 Orchard Properties Inc. v. Douglas County Bd. of Equal.

24E 0056 & 24E 0057 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Dixon County Bd. of Equal. and Ponca Rodeo Association

24R 1314 & 25R 1173 Clear Blue LLC v. Douglas County Bd. of Equal.

24R 1420 GranWest LLC v. Douglas County Bd. of Equal.

25C 0818 Chateau Properties North LLC v. Lancaster County Bd. of Equal.