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 8, 2026

Decisions by a Single Commissioner

22A 0196 NDR Corporation v. Howard County Bd. of Equal.

23C 1419 & 24C 1400 David L. Davis LLC v. Douglas County Bd. of Equal.

24C 0485 Lakefront Enterprises Inc. v. Dawson County Bd. of Equal.

24R 0238 Sandoz v. Thomas County Bd. of Equal.

24R 0354 Wilcox v. Red Willow County Bd. of Equal.

24R 0484 Miller v. Dawson County Bd. of Equal.

24R 0516 47 Holdings LLC v. Dodge County Bd. of Equal.

24R 0578 Staab v. Dawson County Bd. of Equal.

24R 0625 Luhrs v. Chase County Bd. of Equal.

24R 0697 Knosp v. Dodge County Bd. of Equal.

24R 0698 Knosp v. Dodge County Bd. of Equal.

24R 0699 Knosp v. Dodge County Bd. of Equal.

24R 0700 Knosp v. Dodge County Bd. of Equal.

24R 0701 Knosp v. Dodge County Bd. of Equal.

24R 0702 Knosp v. Dodge County Bd. of Equal.

24R 0703 Knosp v. Dodge County Bd. of Equal.

25R 0170 Scherr v. Lancaster County Bd. of Equal.

25R 0817 Nelson Family Revocable Trust v. Lancaster County Bd. of Equal.

25R 0919 Fendrick, Nancy R Living Trust v. Lancaster County Bd. of Equal.

Default Judgment by a Single Commissioner

24A 0210 Warren v. Thomas County Bd. of Equal.

24C 0581 Mahadev Hospitality LLC v. Dawson County Bd. of Equal.

24R 0377 Oering v. Dawson County Bd. of Equal.

25A 0145 Johnson v. Cass County Bd. of Equal. Nunc pro tunc

Confession of Judgment

21C 0531, 22C 0161, 23C 0118, & 24C 0334 Green Plains Central City LLC v. Merrick County Bd. of Equal. Amended

23C 1423 Safe Harbour Eat-XXIX LLC v. Lancaster County Bd. of Equal.

23C 1425 B&J Partnership Ltd. v. Lancaster County Bd. of Equal.

23C 1426 B&J Partnership Ltd. v. Lancaster County Bd. of Equal.

23C 1435 B&J Partnership Ltd. v. Lancaster County Bd. of Equal.

24C 1264 Safe Harbour EAT-XXIX LLC v. Lancaster County Bd. of Equal.

24C 1271 B & J Partnership LTD v. Lancaster County Bd. of Equal.

24C 1275 B & J Partnership LTD v. Lancaster County Bd. of Equal.

24C 1279 B & J Partnership LTD v. Lancaster County Bd. of Equal.

25C 0023 Phoenix Hastings Industrial Investors LLC v. Adams County Bd. of Equal.

25C 1073 B & J Partnership Ltd. v. Lancaster County Bd. of Equal.

25C 1077 B & J Partnership Ltd. v. Lancaster County Bd. of Equal.

25C 1080 B & J Partnership Ltd. v. Lancaster County Bd. of Equal.

25C 1107 Safe Harbour Eat-XXIX LLC v. Lancaster County Bd. of Equal.

25R 0580 Cromwell v. Colfax County Bd. of Equal.

Dismissed by Appellant

23C 0825 Chateau Properties North, LLC v. Lancaster County Bd. of Equal.

24C 0808 Chateau Properties North, LLC v. Lancaster County Bd. of Equal.

25C 0093 Cozad Housing Partners, LLC v. Dawson County Bd. of Equal.

25C 0094 Gothenburg Housing Partners LLC v. Dawson County Bd. of Equal.