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 6, 2026

Decisions by a Single Commissioner

21C 0922 Park Plaza v. Douglas County Bd. of Equal.

21C 0949 72Hartman LLC v. Douglas County Bd. of Equal.

23R 0849 Stauffer v. Douglas County Bd. of Equal.

23R 1393 Dowd v. Douglas County Bd. of Equal.

24R 0631 Arps v. Dodge County Bd. of Equal.

24R 0883 & 24R 0899 Dreibelbis v. Douglas County Bd. of Equal.

24R 1457 Rambo v. Douglas County Bd. of Equal.

25R 0241 Pulley v. Lancaster County Bd. of Equal.

Default Judgment by a Panel of the Commission

23C 0197 Argosy Properties LLC v. Lancaster County Bd. of Equal.

Default Judgment by a Single Commissioner

23H 1685 Munson v. Lincoln County Bd. of Equal.

25A 0145 Johnson v. Cass County Bd. of Equal.

25R 0086 Stine v. Cass County Bd. of Equal.

25R 0221 J D Builders Inc. v. Cass County Bd. of Equal.

25R 0820 Shields v. Lancaster County Bd. of Equal.

25R 0172 Wright v. Lancaster County Bd. of Equal.

Confession of Judgment

25C 1317 & 25C 1318 BH Media Group, Inc v. Douglas County Bd. of Equal.

25R 0841 Wingard v. Lancaster County Bd. of Equal.

25R 1007 Michael D & Alisa James Trust v. Douglas County Bd. of Equal.

Dismissed by Appellant

24E 0048 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Valley County Bd. of Equal. and Valley County Performing Arts Theater Inc.

24E 0059, 24E 0060, & 24E 0061 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Dawson County Bd. of Equal. and Overton Rodeo Club