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 12, 2024

Decisions by a Panel of the Commission

19R 0001 & 20R 0361 Tebbe v. Adams County Bd. of Equal.

20R 0339 & 21R 0557 EEA Trust v. Douglas County Bd. of Equal.

Decisions by a Single Commissioner

20E 0099 Apostolic Assembly of the Faith in Christ Jesus v. Hall County Bd. of Equal.

20E 0100 First United Presbyterian Church v. Hall County Bd. of Equal.

20E 0101 & 20E 0102 Blessed Sacrament Catholic Church v. Hall County Bd. of Equal.

22R 0278 Wall v. Douglas County Bd. of Equal.

22R 0417 Tomsen v. Douglas County Bd. of Equal.

22R 0703 Shere v. Douglas County Bd. of Equal.

22R 0845 Shackman v. Douglas County Bd. of Equal.

22R 0846 Wanninger v. Douglas County Bd. of Equal.

22R 0926 Wollberg v. Douglas County Bd. of Equal.

23R 0048 Campa v. Adams County Bd. of Equal.

23R 0180 Schmidt v. Lancaster County Bd. of Equal.

23R 0180 Schmidt v. Lancaster County Bd. of Equal. CORRECTED

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

23R 0210 Holsten v. Adams County Bd. of Equal.

23R 1050 Voelker v. Lancaster County Bd. of Equal.

23R 1611 Shaw v. Lancaster County Bd. of Equal.

Default Judgment by a Single Commissioner

23R 0214 Robertson v. Lancaster County Bd. of Equal.

23R 0356 Clarke v. Saline County Bd. of Equal.

23R 1033 Portsche v. Lancaster County Bd. of Equal.

23R 1080 Otte v. Lancaster County Bd. of Equal.

Confession of Judgment

22C 0747 SFI Ltd. Partnership 25 v. Lancaster County Bd. of Equal.

22C 0748 SFI Ltd. Partnership 25 v. Lancaster County Bd. of Equal.

23R 0100 Badorek v. Hall County Bd. of Equal.

23R 1316 Larose v. Douglas County Bd. of Equal.

Dismissed by Appellant

20E 0032 Tony Fulton, Tax Commissioner and Ruth Sorensen, Property Tax Administrator v. Johnson County Bd. of Equal. and Elk Creek Mens Club

20E 0034 Tony Fulton, Tax Commissioner and Ruth Sorensen, Property Tax Administrator v. Webster County Bd. of Equal. and Rep Valley Trap Club

23C 0468 Walters v. Red Willow County Bd. of Equal.

23C 0469 Walters v. Red Willow County Bd. of Equal.

23C 0909 Orchard Investment Ltd. v. Douglas County Bd. of Equal.

23R 0814 Portsche Place, LLC v. Lancaster County Bd. of Equal.

23R 1361 Nancy B. Schlessinger, Trustee v. Douglas County Bd. of Equal.

24E 0066 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Douglas County Bd. of Equal. and Teamsters

24E 0067 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Douglas County Bd. of Equal. and Steamfitters Local Union #464/Educational Trust Fund

24E 0068 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Douglas County Bd. of Equal. and Omaha Association of Black Professional Firefighters

24E 0069 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Douglas County Bd. of Equal. and Ironworkers Local 21

24E 0070 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Douglas County Bd. of Equal. and Nebraska Electrical Workers Building Corporation

24E 0071 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Douglas County Bd. of Equal. and Nebraska Electrical Workers Building Corporation

24E 0072 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Douglas County Bd. of Equal. and Omaha Performing Arts Society

24E 0073 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Douglas County Bd. of Equal. and Omaha Theater Company

24E 0074 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Douglas County Bd. of Equal. and OPAS Foundation

24E 0076 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Douglas County Bd. of Equal. and Rose Blumkin Performing Arts

24E 0077 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Douglas County Bd. of Equal. and Plumbers Admin Training Trust

24E 0078 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Douglas County Bd. of Equal. and Midwest Covenant Conference

24E 0079 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Douglas County Bd. of Equal. and IUOE Local 571

24E 0081 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Douglas County Bd. of Equal. and Nebraska Urban Indian Health Coalition

24E 0082 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Douglas County Bd. of Equal. and College World Series of Omaha, Inc.