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 30, 2026

Decisions by a Panel of the Commission

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

Decisions by a Single Commissioner

25C 0571 Miser v. Sarpy County Bd. of Equal.

25C 0665 Eating Establishment Kearney SE LLC v. Buffalo County Bd. of Equal.

25R 0104 Mumma v. Sarpy County Bd. of Equal.

25R 0272 Aultz v. Otoe County Bd. of Equal.

25R 0787, 25R 0788, 25R 0789, 25R 0790, 25R 0791, 25R 0792, 25R 0793, 25R 0794, 25R 0795, 25R 0796, 25R 0797, & 25R 0811 Roger & Eldenna Schwisow Revocable Trust v. Lancaster County Bd. of Equal.

25R 0798 - 25R 0810 & 25R 0812 - 25R 0815 Roger & Eldenna Schwisow Revocable Trust v. Lancaster County Bd. of Equal.

25R 0910 Houlton v. Douglas County Bd. of Equal.

25R 0911 Houlton v. Douglas County Bd. of Equal.

Default Judgment by a Single Commissioner

25R 0417 Woracek v. Polk County Bd. of Equal.

25R 0569 O'Dey v. Adams County Bd. of Equal.

Confession of Judgment

25C 1322 II K LLC v. Douglas County Bd. of Equal.

Dismissed by Appellant

23C 1530, 24C 0960, 24C 0961, 25C 1275, & 25C 1276 International Paper Company v. Douglas County Bd. of Equal.

24R 0525 Ryan v. Douglas County Bd. of Equal.

25C 0755 Jack W. Swanson Jr. Trust v. Douglas County Bd. of Equal.

25R 0418 Pebley Inc. v. Dodge County Bd. of Equal.

25R 0419 Pebley v. Dodge County Bd. of Equal.

25R 0420 Pebley v. Dodge County Bd. of Equal.

25R 0421 Pebley v. Dodge County Bd. of Equal.