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 September 18, 2026

Decisions by a Panel of the Commission

21R 0045, 22R 0374, & 23R 0438 Portera v. Sarpy County Bd. of Equal. & 22R 0185 Pittman v. Sarpy County Bd. of Equal. and Portera

Decisions by a Single Commissioner

25A 0570 HHRK Family Farm LLC v. Dakota County Bd. of Equal.

Confession of Judgment

23C 0254 & 24C 0290 B & R Stores, Inc. v. Hall County Bd. of Equal.

24C 0550 The Evangelical Lutheran Good Samaritan Society v. Adams County Bd. of Equal.

25A 0398 Diane J McGee Trust v. Otoe County Bd. of Equal.

25A 0399 Diane J McGee Trust v. Otoe County Bd. of Equal.

25C 0113 Capitol Park, LLC v. Lancaster County Bd. of Equal.

25C 0411 The Evangelical Lutheran Good Samaritan Society v. Adams County Bd. of Equal.

25C 1093 B & J Partnership Ltd. v. Lancaster County Bd. of Equal.

25R 0175 Dodds v. Sarpy County Bd. of Equal.

25R 0300 Sunrise Villas Townhome Association v. Lancaster County Bd. of Equal.

Dismissed by Appellant

23C 0255 B & R Stores, Inc. v. Hall County Bd. of Equal.

23C 0256 & 24C 0288 B & R Stores, Inc. v. Hall County Bd. of Equal.

23C 1084 Skradski v. Douglas County Bd. of Equal.

24C 0289 B & R Stores, Inc. v. Hall County Bd. of Equal.

24C 1346 Great Plains Prop. LLC v. Douglas County Bd. of Equal.