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 October 23, 2026

Decisions by a Panel of the Commission

26H 0002 & 26H 0003 Vlach v. James Kamm, Tax Commissioner, Sarah Scott, Property Tax Administrator and Douglas County Bd. of Equal.

Decisions by a Single Commissioner

25A 0061, 25A 0062, 25A 0063, & 25A 0064 Christensen Ranch v. Custer County Bd. of Equal.

25R 0154 Smith v. Lancaster County Bd. of Equal.

25R 0248 Smith v. Holt County Bd. of Equal.

25R 0938 Horn v. Lancaster County Bd. of Equal.

Confession of Judgment

23C 1180, 24C 0711, & 25C 0559 Ashbrook Apartments LLC v. Lancaster County Bd. of Equal.

26C 0610 RCP Summit I, LLC v. Lancaster County Bd. of Equal.

26C 0611 Lund Summit II, LLC v. Lancaster County Bd. of Equal.

26C 0640 Ashbrooke Apartments LLC v. Lancaster County Bd. of Equal.

26R 0274 Bergmeier v. Lancaster County Bd. of Equal.

Dismissed by Appellant

25A 0084 & 25A 0085 Burdess, William J & Elizabeth A Trust v. Washington County Bd. of Equal.