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 Commission Orders & Actions

Click on the County name to see a copy of the Commission’s Final Equalization Order for that County

✓ = The County has this category of property but no adjustments were made to the category.

Residential = Residential class of real property and its subclasses.

Commercial = Commercial and industrial class of real property and its subclasses.

Agricultural = The agricultural land and horticultural land class of real property not subject to special valuation and its subclasses.

Special Value = Special Value for the agricultural land and horticultural land class receiving special valuation and its subclasses.

# County Residential Commercial Agricultural Special Value
1 1 Adams.pdf VG4 +8% to improvements only ✓ ✓  
2 2 Antelope.pdf ✓ ✓ ✓  
3 3 Arthur.pdf ✓ ✓ ✓  
4 4 Banner.pdf +28% ✓ ✓  
5 5 Blaine.pdf ✓ ✓ ✓  
6 6 Boone.pdf ✓ ✓ ✓  
7 7 Box Butte.pdf ✓ VG10 -6% to improvements only ✓  
8 8 Boyd.pdf ✓ ✓ ✓  
9 9 Brown.pdf ✓ ✓ ✓ ✓
10 10 Buffalo.pdf ✓ ✓ ✓ ✓
11 11 Burt.pdf ✓ ✓ ✓  
12 12 Butler.pdf ✓ ✓ ✓  
13 13 Cass.pdf ✓ ✓ ✓ ✓
14 14 Cedar.pdf ✓ ✓ ✓  
15 15 Chase.pdf ✓ ✓ ✓  
16 16 Cherry.pdf ✓ ✓ ✓  
17 17 Cheyenne.pdf ✓ ✓ ✓  
18 18 Clay.pdf ✓ ✓ ✓  
19 19 Colfax.pdf ✓ ✓ ✓  
20 20 Cuming.pdf ✓ ✓ ✓ ✓
21 21 Custer.pdf ✓ ✓ ✓  
22 22 Dakota.pdf ✓ ✓ ✓  
23 23 Dawes.pdf ✓ ✓ ✓ ✓
24 24 Dawson.pdf ✓ ✓ ✓ ✓
25 25 Deuel.pdf ✓ ✓ ✓  
26 26 Dixon.pdf ✓ ✓ ✓  
27 27 Dodge.pdf ✓ ✓ ✓  
28 28 Douglas.pdf ✓ ✓   ✓
29 29 Dundy.pdf ✓ ✓ ✓  
30 30 Fillmore.pdf ✓ ✓ ✓  
31 31 Franklin.pdf ✓ ✓ ✓  
32 32 Frontier.pdf ✓ ✓ ✓  
33 33 Furnas.pdf ✓ ✓ ✓  
34 34 Gage.pdf ✓ ✓ ✓  
35 35 Garden.pdf ✓ ✓ ✓ ✓
36 36 Garfield.pdf ✓ ✓ ✓  
37 37 Gosper.pdf ✓ ✓ ✓  
38 38 Grant.pdf ✓ ✓ ✓  
39 39 Greeley.pdf ✓ ✓ ✓  
40 40 Hall.pdf ✓ ✓ ✓  
41 41 Hamilton.pdf ✓ ✓ ✓  
42 42 Harlan.pdf ✓ ✓ ✓  
43 43 Hayes.pdf ✓ ✓ ✓  
44 44 Hitchcock.pdf ✓ ✓ ✓ ✓
45 45 Holt.pdf ✓ ✓ ✓  
46 46 Hooker.pdf ✓ ✓ ✓  
47 47 Howard.pdf ✓ ✓ ✓  
48 48 Jefferson.pdf ✓ ✓ ✓  
49 49 Johnson.pdf ✓ ✓ ✓  
50 50 Kearney.pdf ✓ ✓ ✓  
51 51 Keith.pdf ✓ ✓ ✓ ✓
52 52 Keya Paha.pdf ✓ ✓ ✓  
53 53 Kimball.pdf ✓ ✓ ✓  
54 54 Knox.pdf ✓ ✓ ✓  
55 55 Lancaster.pdf ✓ ✓ ✓ ✓
56 56 Lincoln.pdf ✓ ✓ ✓ ✓
57 57 Logan.pdf ✓ ✓ ✓  
58 58 Loup.pdf ✓ ✓ ✓  
59 59 Madison.pdf ✓ ✓ ✓  
60 60 McPherson.pdf ✓ ✓ ✓  
61 61 Merrick.pdf ✓ ✓ ✓  
62 62 Morrill.pdf ✓ ✓ ✓ ✓
63 63 Nance.pdf ✓ ✓ ✓  
64 64 Nemaha.pdf ✓ ✓ ✓  
65 65 Nuckolls.pdf ✓ ✓ ✓  
66 66 Otoe.pdf ✓ ✓ ✓  
67 67 Pawnee.pdf ✓ ✓ ✓  
68 68 Perkins.pdf ✓ ✓ ✓  
69 69 Phelps.pdf ✓ ✓ ✓  
70 70 Pierce.pdf ✓ ✓ ✓  
71 71 Platte.pdf ✓ ✓ ✓ ✓
72 72 Polk.pdf ✓ ✓ ✓  
73 73 Red Willow.pdf ✓ ✓ ✓  
74 74 Richardson.pdf ✓ ✓ ✓  
75 75 Rock.pdf ✓ ✓ ✓  
76 76 Saline.pdf ✓ ✓ ✓  
77 77 Sarpy.pdf ✓ ✓   ✓
78 78 Saunders.pdf ✓ ✓ ✓ ✓
79 79 Scotts Bluff.pdf ✓ ✓ ✓ ✓
80 80 Seward.pdf ✓ ✓ ✓  
81 81 Sheridan.pdf ✓ ✓ ✓  
82 82 Sherman.pdf ✓ ✓ ✓  
83 83 Sioux.pdf ✓ ✓ ✓  
84 84 Stanton.pdf ✓ ✓ ✓  
85 85 Thayer.pdf ✓ ✓ ✓  
86 86 Thomas.pdf ✓ ✓ ✓  
87 87 Thurston.pdf ✓ ✓ ✓  
88 88 Valley.pdf ✓ ✓ ✓  
89 89 Washington.pdf ✓ ✓   ✓
90 90 Wayne.pdf ✓ ✓ ✓  
91 91 Webster.pdf ✓ ✓ ✓  
92 92 Wheeler.pdf ✓ ✓ ✓  
93 93 York.pdf ✓ ✓ ✓