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 24, 2024

Decisions by a Single Commissioner

21C 0797, 21C 0798, & 21C 0799 M&G Properties LLC v. Douglas County Bd. of Equal.

21R 0766 & 22R 0780 Moses v. Douglas County Bd. of Equal.

21R 0907 Morris v. Douglas County Bd. of Equal.

21R 0936 & 22R 0786 LBT 2562 Spalding LLC v. Douglas County Bd. of Equal.

22C 0224 Moser v. Saline County Bd. of Equal.

22R 0849 Higgins v. Douglas County Bd. of Equal.

22R 0915 Barnes v. Douglas County Bd. of Equal.

23A 1346 McAllister v. Lancaster County Bd. of Equal.

23A 1372 McAllister v. Lancaster County Bd. of Equal.

23R 0553 Hilger v. Lancaster County Bd. of Equal.

23R 0885 Angelbeck v. Lancaster County Bd. of Equal.

23R 0985 Hurst v. Lancaster County Bd. of Equal.

23R 1115 Hedrick v. Lancaster County Bd. of Equal.

23R 1397 Flamminio v. Lancaster County Bd. of Equal.

23R 1593 Sayre v. Lancaster County Bd. of Equal.

Default Judgment by a Panel of the Commission

20C 0504, 20C 0505, 20C 0506, 20C 0507, & 23C 1131 Dodge v. Douglas County Bd. of Equal.

Default Judgment by a Single Commissioner

22R 0848 Higgins v. Douglas County Bd. of Equal.

Confession of Judgment

23C 0430 Dubas Family Trust v. Lancaster County Bd. of Equal.

23R 0185 Fritz v. Lancaster County Bd. of Equal.

Jurisdictional Dismissal

24E 0031 Salem Lutheran Church v. Polk County Bd. of Equal.

24E 0033 James Kamm, Tax Commissioner and Sarah Scott, Property Tax Administrator v. Sarpy County Bd. of Equal. & UNMC Physicians

24E 0034 James Kamm, Tax Commissioner and Sarah Scott, Property Tax Administrator v. Sarpy County Bd. of Equal. & Asha's House

24E 0035 James Kamm, Tax Commissioner and Sarah Scott, Property Tax Administrator v. Sarpy County Bd. of Equal. & The Mills Eternal Family Trust, Inc.

Dismissed by Appellant

23R 0555 Polzin v. Sarpy County Bd. of Equal.