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 July 11, 2025

Decisions by a Single Commissioner

23R 0701 Nelson v. Morrill County Bd. of Equal. and McCoy

Default Judgment by a Panel of the Commission

23R 0428 & 24A 0111 Colliton v. Burt County Bd. of Equal.

Confession of Judgment

20C 0512 First National Bank of Omaha v. Douglas County Bd. of Equal.

20C 0515 First National Bank of Omaha v. Douglas County Bd. of Equal.

21C 0822 Tudor Heights Property LP v. Douglas County Bd. of Equal.

22C 0785 Buel Properties LLC v. Lancaster County Bd. of Equal.

22C 0938 First National Bank of Omaha v. Douglas County Bd. of Equal.

22C 0943 First National Bank of Omaha v. Douglas County Bd. of Equal.

22C 0944 First National Bank of Omaha v. Douglas County Bd. of Equal.

23C 0599 Walmart v. Hall County Bd. of Equal.

23C 0600 Walmart v. Hall County Bd. of Equal.

23C 1256 Tudor Heights Property LP v. Douglas County Bd. of Equal.

23C 1531 First National Bank of Omaha v. Douglas County Bd. of Equal.

23C 1536 First National Bank of Omaha v. Douglas County Bd. of Equal.

23C 1547 First National Bank of Omaha v. Douglas County Bd. of Equal.

24C 0552 ILD - Shops LLC v. Douglas County Bd. of Equal.

24C 0553 ILD Lakeside LLC v. Douglas County Bd. of Equal.

24C 0724 Walmart v. Hall County Bd. of Equal.

24C 0725 Walmart v. Hall County Bd. of Equal.

24C 0843 First National Bank of Omaha v. Douglas County Bd. of Equal.

24C 0939 First National Bank of Omaha v. Douglas County Bd. of Equal.

24C 0943 First National Bank of Omaha v. Douglas County Bd. of Equal.

24C 1039 Tudor Heights Property LP v. Douglas County Bd. of Equal.

24C 1347 175 Arbor LLC v. Douglas County Bd. of Equal.

24C 1385 Buel Properties LLC v. Lancaster County Bd. of Equal.

24R 0350 Troshynski v. Lincoln County Bd. of Equal.

Dismissed by Appellant

24E 0043 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Furnas County Bd. of Equal. and Oxford Granada Theatre Board Inc.

24E 0054 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Grant County Bd. of Equal. and Kings Daughters