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 March 15, 2024

Decisions by a Single Commissioner

21A 0873, 21A 0875, 21A 0877, 21A 0878, 21A 0879, 21A 0880, 21A 0881, & 21A 0882 Moser v. Lancaster County Bd. of Equal.

22R 0122 DeFilipps v. Gosper County Bd. of Equal.

23R 1047 Ailes v. Lancaster County Bd. of Equal.

23R 1354 Ahrens v. Lancaster County Bd. of Equal.

Default Judgment by a Panel of the Commission

22A 0008 Hansen v. Lancaster County Bd. of Equal.

Petitions pursuant to Neb. Rev. Stat. § 77-1333(10)

24OP 0001 In re Petition of Dakota County Regarding SSCNE, LP

24OP 0002 In re Petition of Dakota County Regarding Canterbury Village Housing Associates LP

24OP 0003 In re Petition of Dakota County Regarding Villas at Crystal Court III LLC

24OP 0004 In re Petition of Dakota County Regarding Cherry Ridge Limited Partnership

24OP 0015 In re Petition of Cuming County Regarding Omega West Point Ltd.

24OP 0016 In re Petition of Cuming County Regarding Wisner Crown LLC

24OP 0017 In re Petition of Sarpy County Regarding Deer Creek Apartments LP

24OP 0018 In re Petition of Box Butte County Regarding Rosewood Estates LLC

24OP 0019 In re Petition of Box Butte County Regarding Rosewood Estates II LLC

24OP 0020 In re Petition of Adams County Regarding Southwood Crown

Confession of Judgment

22C 0816 JDM II SF National LLC v. Lancaster County Bd. of Equal.

23R 0188 Ward v. Lancaster County Bd. of Equal.

23R 0202 Christensen v. Lancaster County Bd. of Equal.

23R 0619 Bohlke v. Douglas County Bd. of Equal.

23R 0777 Maust v. Douglas County Bd. of Equal.

23R 0848 Walker v. Douglas County Bd. of Equal.

23R 0884 Stouffer v. Douglas County Bd. of Equal.

23R 0922 Overton Revocable Trust v. Douglas County Bd. of Equal.

23R 0987 Moran v. Douglas County Bd. of Equal.

23R 0988 Aliano v. Douglas County Bd. of Equal.

23R 1023 Downs v. Lancaster County Bd. of Equal.

23R 1073 Colbert v. Lancaster County Bd. of Equal.

23R 1086 Herian v. Douglas County Bd. of Equal.

23R 1140 Lehotak v. Douglas County Bd. of Equal.

23R 1341 Miller v. Sarpy County Bd. of Equal.

23R 1358 Stromer v. Douglas County Bd. of Equal.

23R 1359 Boland v. Douglas County Bd. of Equal.

23R 1381 Bret Clark/Tammy Clark v. Lancaster County Bd. of Equal.

23R 1387 Brase v. Douglas County Bd. of Equal.

23R 1395 Hannibal v. Douglas County Bd. of Equal.

23R 1409 Quintero Revocable Living Trust v. Lancaster County Bd. of Equal.

23R 1499 Heese v. Lancaster County Bd. of Equal.

23R 1606 Henderson v. Douglas County Bd. of Equal.

23R 1608 Thody v. Lancaster County Bd. of Equal.

Dismissed by Appellant

21C 1058 LCW Management Corp. v. Douglas County Bd. of Equal.

22C 0523 First National Bank of Omaha v. Sarpy County Bd. of Equal.

23E 0030 Southridge Church v. Sarpy County Bd. of Equal.

23E 0031 Southridge Church v. Sarpy County Bd. of Equal.

23E 0032 Southridge Church v. Sarpy County Bd. of Equal.