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 May 22, 2026

Decisions by a Panel of the Commission

21R 0461 Hankins v. Cass County Bd. of Equal.

23C 0881, 24C 0362, & 25C 0552 Taulborg Family, LLC v. Douglas County Bd. of Equal.

25C 0564 Lund Summit II LLC v. Lancaster County Bd. of Equal.

Decisions by a Single Commissioner

21E 0977 Spirit of Peace Church v. Douglas County Bd. of Equal.

23R 1057 Terchuren v. Douglas County Bd. of Equal.

24R 0093 & 25R 0027 Orlowski v. Antelope County Bd. of Equal.

24R 0112 Tonniges v. Dawson County Bd. of Equal.

24R 0246 Palinski v. Dodge County Bd. of Equal.

24R 0689 Black Heart Investments v. Dodge County Bd. of Equal.

24R 0690 Black Heart Investments v. Dodge County Bd. of Equal.

24R 0691 Black Heart Investments v. Dodge County Bd. of Equal.

24R 0692 Black Heart Investments v. Dodge County Bd. of Equal.

24R 0693 Black Heart Investments v. Dodge County Bd. of Equal.

24R 0694 Black Heart Investments v. Dodge County Bd. of Equal.

24R 0695 Black Heart Investments v. Dodge County Bd. of Equal.

25R 0834 Westhoff v. Douglas County Bd. of Equal.

Default Judgment by a Single Commissioner

25R 1260 Todd A. Lewis Trust v. Lancaster County Bd. of Equal.

Confession of Judgment

22C 0821, 23C 1462, 24C 1466, & 25C 1142 NE-UNL Holdings, LLC d/b/a NEUNL Holdings, LLC v. Lancaster County Bd. of Equal.

23R 1555 Nemaha Farms LLC v. Lancaster County Bd. of Equal.

25R 0296 Plautz-Castro v. Lancaster County Bd. of Equal.

25R 0863 Riggleman v. Douglas County Bd. of Equal.

Dismissed by Appellant

23C 1463, 24C 1467, & 25C 1141 NE-UNL Holdings, LLC d/b/a NE UNL Holdings, LLC v. Lancaster County Bd. of Equal.

23R 1329 Salem v. Lancaster County Bd. of Equal.

24E 0085 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Lancaster County Bd. of Equal. and Centurion Nebraska, LLC

24R 0787 Newton v. Jefferson County Bd. of Equal.

25C 0142 Cherry Ridge Limited Partnership v. Dakota County Bd. of Equal.