2024 Exhibit List

The information contained on this site is provided as a public service. The following information is obtained from the Commission's exhibit list for the 2024 Statewide Equalization Proceedings. The list is updated as frequently as possible, but there is a lag between receipt of an exhibit by the Commission and its display here.

Many of the electronic copies of the exhibits are provided to the Commission by the parties offering them. The Commission cannot guarantee that these electronic documents match the Commission's official exhibit copy. In the case of a difference between the electronic copy and the Commission's official exhibit copy, the official exhibit copy is controlling. If there is not a link to an exhibit copy, the document is not available in electronic format. Please contact the Commission at 402-471-2842 to obtain a copy of exhibits listed below that are not available in electronic format. Standard charges for copying and mailing may apply.

PTA = Exhibit offered or prepared by the Property Tax Administrator and the Nebraska Department of Revenue Property Assessment Division.
CO. = Exhibit offered or prepared by the County.
Taxpayer = Exhibit offered by an interested taxpayer.

Interested Party = Exhibit offered by an interested third party.
Offrd. = The Exhibit was offered as an exhibit at the hearing.
Recd. = The Exhibit was received as an exhibit and became part of the record of the proceedings.
Denied = The Exhibit was not received and did not become a part of the record of the proceedings.
Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.

#	Description of Exhibit	PTA	County	Taxpayer	Interested Party	Offered	Received	Denied	Withdrawn
1	Reports & Opinions of PTA 01Adams	X				X	X
2	Reports & Opinions of PTA 02Antelope	X				X	X
3	Reports & Opinions of PTA 03Arthur.pdf	X				X	X
4	Reports & Opinions of PTA 04Banner.pdf	X				X	X
5	Reports & Opinions of PTA 05Blaine.pdf	X				X	X
6	Reports & Opinions of PTA 06Boone.pdf	X				X	X
7	Reports & Opinions of PTA 07Box Butte.pdf	X				X	X
8	Reports & Opinions of PTA 08Boyd.pdf	X				X	X
9	Reports & Opinions of PTA 09Brown.pdf	X				X	X
10	Reports & Opinions of PTA 10Buffalo.pdf	X				X	X
11	Reports & Opinions of PTA 11Burt.pdf	X				X	X
12	Reports & Opinions of PTA 12Butler.pdf	X				X	X
13	Reports & Opinions of PTA 13Cass.pdf	X				X	X
14	Reports & Opinions of PTA 14Cedar.pdf	X				X	X
15	Reports & Opinions of PTA 15Chase.pdf	X				X	X
16	Reports & Opinions of PTA 16Cherry.pdf	X				X	X
17	Reports & Opinions of PTA 17Cheyenne.pdf	X				X	X
18	Reports & Opinions of PTA 18Clay.pdf	X				X	X
19	Reports & Opinions of PTA 19Colfax.pdf	X				X	X
20	Reports & Opinions of PTA 20Cuming.pdf	X				X	X
21	Reports & Opinions of PTA 21Custer.pdf	X				X	X
22	Reports & Opinions of PTA 22Dakota.pdf	X				X	X
23	Reports & Opinions of PTA 23Dawes.pdf	X				X	X
24	Reports & Opinions of PTA 24Dawson.pdf	X				X	X
25	Reports & Opinions of PTA 25Deuel.pdf	X				X	X
26	Reports & Opinions of PTA 26Dixon.pdf	X				X	X
27	Reports & Opinions of PTA 27Dodge.pdf	X				X	X
28	Reports & Opinions of PTA 28Douglas.pdf	X				X	X
29	Reports & Opinions of PTA 29Dundy.pdf	X				X	X
30	Reports & Opinions of PTA 30Fillmore.pdf	X				X	X
31	Reports & Opinions of PTA 31Franklin.pdf	X				X	X
32	Reports & Opinions of PTA 32Frontier.pdf	X				X	X
33	Reports & Opinions of PTA 33Furnas.pdf	X				X	X
34	Reports & Opinions of PTA 34Gage.pdf	X				X	X
35	Reports & Opinions of PTA 35Garden.pdf	X				X	X
36	Reports & Opinions of PTA 36Garfield.pdf	X				X	X
37	Reports & Opinions of PTA 37Gosper.pdf	X				X	X
38	Reports & Opinions of PTA 38Grant.pdf	X				X	X
39	Reports & Opinions of PTA 39Greeley.pdf	X				X	X
40	Reports & Opinions of PTA 40Hall.pdf	X				X	X
41	Reports & Opinions of PTA 41Hamilton.pdf	X				X	X
42	Reports & Opinions of PTA 42Harlan.pdf	X				X	X
43	Reports & Opinions of PTA 43Hayes.pdf	X				X	X
44	Reports & Opinions of PTA 44Hitchcock.pdf	X				X	X
45	Reports & Opinions of PTA 45Holt.pdf	X				X	X
46	Reports & Opinions of PTA 46Hooker.pdf	X				X	X
47	Reports & Opinions of PTA 47Howard.pdf	X				X	X
48	Reports & Opinions of PTA 48Jefferson.pdf	X				X	X
49	Reports & Opinions of PTA 49Johnson.pdf	X				X	X
50	Reports & Opinions of PTA 50Kearney.pdf	X				X	X
51	Reports & Opinions of PTA 51Keith.pdf	X				X	X
52	Reports & Opinions of PTA 52Keya Paha.pdf	X				X	X
53	Reports & Opinions of PTA 53Kimball.pdf	X				X	X
54	Reports & Opinions of PTA 54Knox.pdf	X				X	X
55	Reports & Opinions of PTA 55Lancaster.pdf	X				X	X
56	Reports & Opinions of PTA 56Lincoln.pdf	X				X	X
57	Reports & Opinions of PTA 57Logan.pdf	X				X	X
58	Reports & Opinions of PTA 58Loup.pdf	X				X	X
59	Reports & Opinions of PTA 59Madison.pdf	X				X	X
60	Reports & Opinions of PTA 60McPherson.pdf	X				X	X
61	Reports & Opinions of PTA 61Merrick.pdf	X				X	X
62	Reports & Opinions of PTA 62Morrill.pdf	X				X	X
63	Reports & Opinions of PTA 63Nance.pdf	X				X	X
64	Reports & Opinions of PTA 64Nemaha.pdf	X				X	X
65	Reports & Opinions of PTA 65Nuckolls.pdf	X				X	X
66	Reports & Opinions of PTA 66Otoe.pdf	X				X	X
67	Reports & Opinions of PTA 67Pawnee.pdf	X				X	X
68	Reports & Opinions of PTA 68Perkins.pdf	X				X	X
69	Reports & Opinions of PTA 69Phelps.pdf	X				X	X
70	Reports & Opinions of PTA 70Pierce.pdf	X				X	X
71	Reports & Opinions of PTA 71Platte	X				X	X
72	Reports & Opinions of PTA 72Polk.pdf	X				X	X
73	Reports & Opinions of PTA 73Red Willow.pdf	X				X	X
74	Reports & Opinions of PTA 74Richardson.pdf	X				X	X
75	Reports & Opinions of PTA 75Rock.pdf	X				X	X
76	Reports & Opinions of PTA 76Saline.pdf	X				X	X
77	Reports & Opinions of PTA 77Sarpy.pdf	X				X	X
78	Reports & Opinions of PTA 78Saunders.pdf	X				X	X
79	Reports & Opinions of PTA 79ScottsBluff.pdf	X				X	X
80	Reports & Opinions of PTA 80Seward.pdf	X				X	X
81	Reports & Opinions of PTA 81Sheridan.pdf	X				X	X
82	Reports & Opinions of PTA 82Sherman.pdf	X				X	X
83	Reports & Opinions of PTA 83Sioux.pdf	X				X	X
84	Reports & Opinions of PTA 84Stanton.pdf	X				X	X
85	Reports & Opinions of PTA 85Thayer.pdf	X				X	X
86	Reports & Opinions of PTA 86Thomas.pdf	X				X	X
87	Reports & Opinions of PTA 87Thurston.pdf	X				X	X
88	Reports & Opinions of PTA 88Valley.pdf	X				X	X
89	Reports & Opinions of PTA 89Washington.pdf	X				X	X
90	Reports & Opinions of PTA 90Wayne.pdf	X				X	X
91	Reports & Opinions of PTA 91Webster	X				X	X
92	Reports & Opinions of PTA 92Wheeler.pdf	X				X	X
93	Reports & Opinions of PTA 93York.pdf	X				X	X
94	Reports & Opinions of PTA Exhibit_94.pdf	X				X	X
95	OWH Notice of Hearing Publication Affidavit				X	X	X
96	Cherry County 95% MLU Grassland Sales and Map 4.12.24.pdf	X				X	X
97	Exhibit_97_Standard_on_Ratio_Studies	X				X	X
98	Exhibit 98 Review of Sales Ratio Study Aug 2004	X				X	X
99	Policy 502	X				X	X
100	Agricultural Measurement Procedure	X				X	X
101	Curriculum Vitae - Sarah Scott	X				X	X
102	2024 Sales File Practice Manual	X				X	X
103	PAD SV Methodology	X				X	X
104	County Computer Vendors TERC2024	X				X	X
105	Property Valued by the State 2024	X				X	X
106	Exhibit 106 Centrally Assessed Property Combined.pdf	X				X	X
107	Sheridan County 95% MLU Grassland Sales and Map 4.12.24.pdf	X				X	X
108	Garden County 95% MLU Grassland Sales and Map 4.12.24.pdf	X				X	X
109	Colfax County Commercial Reappraisal Clarification.pdf	X				X	X
110	Red Willow Clarification 4.15.24.pdf	X				X	X
111	Garfield County 80% MLU Ag Land What If.pdf	X				X	X
112	Hamilton County LB2 Clarification.pdf	X				X	X
113	Exhibit_113_Curricula Vitae Property Assessment Division.pdf	X				X	X
114	Cheyenne Clarification 4.15.24.pdf	X				X	X
115	Morrill County Clarification 4.15.24.pdf	X				X	X
116	Adams County VG 4 What Ifs.pdf	X				X	X
117	Avg Acre Value Comparison Clarification 4.16.24.pdf	X				X	X
118	Custer County Ag VG3 Substat.pdf	X				X	X
119	Gosper County Market Area 1 What Ifs.pdf	X				X	X
120	Cheyenne County Valuation Methodology 2024.pdf	X				X	X
121	Saline County MA 1 80% MLU What If.pdf	X				X	X
122	Chase County Residential VG2 Substat 4.18.24.pdf	X				X	X
123	Lincoln County Res VG 6 substat 4.18.24.pdf	X				X	X
124	Lincoln County Com VG1 Substat 4.18.24.pdf	X				X	X
125	Cheyenne County Residential VG 10, 11, 40 What Ifs 4.18.24.pdf	X				X	X
126	Douglas County Commercial Property Type Codes 4.19.24	X				X	X
127	Washington County VG 10 Res Substat 4.25.24	X				X	X
128	Banner County Show Cause What If 4.25.24.pdf		X			X	X
129	Box Butte VG10 Show Cause What If 4.25.24		X			X	X
130	Box Butte Commercial with sale removed 4.30.24.pdf	X				X	X
131	Scotts Bluff County Show Cause What Ifs 4.30.24		X			X	X
132	Adams County Show Cause What If 5.2.24.pdf	X				X	X
133	Garfield County Show Cause Exhibit 5.6.24.pdf		X			X	X
134	Exhibit 134 PTA Audit Certifications.pdf	X				X	X
135	Exhibit 135 Affidavit of Rose Nelson and Supporting Documents.pdf				X	X	X
136	Exhibit 136 Supplemental Affidavit of Rose Nelson and Supporting Documents.pdf				X	X	X

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.

2024 Exhibit List