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 November 7, 2025

Confession of Judgment

21R 0664 Niemann v. Lancaster County Bd. of Equal.

22C 0566 ILD-Bakers, LLC v. Douglas County Bd. of Equal.

23C 0851 ILD-Bakers, LLC v. Douglas County Bd. of Equal.

23C 1269, 24C 1041, & 25C 1003 Fox Run of Omaha Inc. v. Douglas County Bd. of Equal.

23C 1277 & 24C 1037 Fox Ridge Asset Omaha, LLC v. Douglas County Bd. of Equal.

24C 0554 ILD - Bakers LLC v. Douglas County Bd. of Equal.

24C 1052 Lincoln Warehouse LLC v. Lancaster County Bd. of Equal.

24C 1055 Glenbrook LLC v. Lancaster County Bd. of Equal.

24R 1511 Kuzelka v. Douglas County Bd. of Equal.

25R 0223 Schmiedling v. Lancaster County Bd. of Equal.

25R 0396 Cohen v. Douglas County Bd. of Equal.

Nunc Pro Tunc Correction of Valuation

22C 0198, 23C 0351, & 24C 0279 The Kroger Company v. Dodge County Bd. of Equal.

Dismissed by Appellant

23C 1255 Village Square LLC v. Douglas County Bd. of Equal.

24C 1426 First National Bank of Omaha v. Lancaster County Bd. of Equal.