2025 Exhibit List

This page is under construction. Information may be outdated or inaccurate.

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 2022 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.
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Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.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	Recd
1	Reports & Opinions of PTA: Adams	X		X
2	Reports & Opinions of PTA: Antelope	X		X
3	Reports & Opinions of PTA: Arthur	X		X
4	Reports & Opinions of PTA: Banner	X		X
5	Reports & Opinions of PTA: Blaine	X		X
6	Reports & Opinions of PTA: Boone	X		X
7	Reports & Opinions of PTA: Box Butte	X		X
8	Reports & Opinions of PTA: Boyd	X		X
9	Reports & Opinions of PTA: Brown	X		X
10	Reports & Opinions of PTA: Buffalo	X		X
11	Reports & Opinions of PTA: Burt	X		X
12	Reports & Opinions of PTA: Butler	X		X
13	Reports & Opinions of PTA: Cass	X		X
14	Reports & Opinions of PTA: Cedar	X		X
15	Reports & Opinions of PTA: Chase	X		X
16	Reports & Opinions of PTA: Cherry	X		X
17	Reports & Opinions of PTA: Cheyenne	X		X
18	Reports & Opinions of PTA: Clay	X		X
19	Reports & Opinions of PTA: Colfax	X		X
20	Reports & Opinions of PTA: Cuming	X		X
21	Reports & Opinions of PTA: Custer	X		X
22	Reports & Opinions of PTA: Dakota	X		X
23	Reports & Opinions of PTA: Dawes	X		X
24	Reports & Opinions of PTA: Dawson	X		X
25	Reports & Opinions of PTA: Deuel	X		X
26	Reports & Opinions of PTA: Dixon	X		X
27	Reports & Opinions of PTA: Dodge	X		X
28	Reports & Opinions of PTA: Douglas	X		X
29	Reports & Opinions of PTA: Dundy	X		X
30	Reports & Opinions of PTA: Fillmore	X		X
31	Reports & Opinions of PTA: Franklin	X		X
32	Reports & Opinions of PTA: Frontier	X		X
33	Reports & Opinions of PTA: Furnas	X		X
34	Reports & Opinions of PTA: Gage	X		X
35	Reports & Opinions of PTA: Garden	X		X
36	Reports & Opinions of PTA: Garfield	X		X
37	Reports & Opinions of PTA: Gosper	X		X
38	Reports & Opinions of PTA: Grant	X		X
39	Reports & Opinions of PTA: Greeley	X		X
40	Reports & Opinions of PTA: Hall	X		X
41	Reports & Opinions of PTA: Hamilton	X		X
42	Reports & Opinions of PTA: Harlan	X		X
43	Reports & Opinions of PTA: Hayes	X		X
44	Reports & Opinions of PTA: Hitchcock	X		X
45	Reports & Opinions of PTA: Holt	X		X
46	Reports & Opinions of PTA: Hooker	X		X
47	Reports & Opinions of PTA: Howard	X		X
48	Reports & Opinions of PTA: Jefferson	X		X
49	Reports & Opinions of PTA: Johnson	X		X
50	Reports & Opinions of PTA: Kearney	X		X
51	Reports & Opinions of PTA: Keith	X		X
52	Reports & Opinions of PTA: Keya Paha	X		X
53	Reports & Opinions of PTA: Kimball	X		X
54	Reports & Opinions of PTA: Knox	X		X
55	Reports & Opinions of PTA: Lancaster	X		X
56	Reports & Opinions of PTA: Lincoln	X		X
57	Reports & Opinions of PTA: Logan	X		X
58	Reports & Opinions of PTA: Loup	X		X
59	Reports & Opinions of PTA: Madison	X		X
60	Reports & Opinions of PTA: McPherson	X		X
61	Reports & Opinions of PTA: Merrick	X		X
62	Reports & Opinions of PTA: Morrill	X		X
63	Reports & Opinions of PTA: Nance	X		X
64	Reports & Opinions of PTA: Nemaha	X		X
65	Reports & Opinions of PTA: Nuckolls	X		X
66	Reports & Opinions of PTA: Otoe	X		X
67	Reports & Opinions of PTA: Pawnee	X		X
68	Reports & Opinions of PTA: Perkins	X		X
69	Reports & Opinions of PTA: Phelps	X		X
70	Reports & Opinions of PTA: Pierce	X		X
71	Reports & Opinions of PTA: Platte	X		X
72	Reports & Opinions of PTA: Polk	X		X
73	Reports & Opinions of PTA: Red Willow	X		X
74	Reports & Opinions of PTA: Richardson	X		X
75	Reports & Opinions of PTA: Rock	X		X
76	Reports & Opinions of PTA: Saline	X		X
77	Reports & Opinions of PTA: Sarpy	X		X
78	Reports & Opinions of PTA: Saunders	X		X
79	Reports & Opinions of PTA: Scotts Bluff	X		X
80	Reports & Opinions of PTA: Seward	X		X
81	Reports & Opinions of PTA: Sheridan	X		X
82	Reports & Opinions of PTA: Sherman	X		X
83	Reports & Opinions of PTA: Sioux	X		X
84	Reports & Opinions of PTA: Stanton	X		X
85	Reports & Opinions of PTA: Thayer	X		X
86	Reports & Opinions of PTA: Thomas	X		X
87	Reports & Opinions of PTA: Thurston	X		X
88	Reports & Opinions of PTA: Valley	X		X
89	Reports & Opinions of PTA: Washington	X		X
90	Reports & Opinions of PTA: Wayne	X		X
91	Reports & Opinions of PTA: Webster	X		X
92	Reports & Opinions of PTA: Wheeler	X		X
93	Reports & Opinions of PTA: York	X		X
94	Reports & Opinions of PTA: Exhibit 94	X		X
95	Legal Notice - Annual Meeting (Lincoln Journal Star April 14, 2025)			X
96	International Association of Assessing Officers - Standard on Ratio Studies	X		X
97	Review of Sales Ratio Studies (August 2004)	X		X
98	Department of Revenue: Field Operations Section - Policy 502	X		X
99	Department of Revenue: Field Operations Section - Agricultural Land Analysis (March 2025)	X		X
100	2025 Nebraska Special Valuation of Agricultural Land Measurement Methodology	X		X
101	Department of Revenue: Property Assessment Division - Property Assessment Sales File Practice Manual (March 2025)	X		X
102	Curriculum Vitae - Sarah R. Scott, Property Tax Administrator	X		X
103	County Assessor's Software Providers for Administrative Systems (March 2025)	X		X
104	Equalization of Property Valued by the State, Centrally Assessed Appraisal Procedures	X		X
105	Centrally Assessed Property	X		X
106	Morrill County Residential Valuation Group 1 Sub-Stats	X		X
107	Morrill County Residential Valuation Group 2 Sub-Stats	X		X
108	Adams County Residential Valuation Group 2 Sub-Stats	X		X
109	Adams County Residential Valuation Group 3 Sub-Stats	X		X
110	Adams County Residential Valuation Group 6 Sub-Stats	X		X
111	Butler County Residential Valuation Group 4 Sub-Stats	X		X
112	Butler County Residential Valuation Group 6 Sub-Stats	X		X
113	Butler County Residential Valuation Group 7 Sub-Stats	X		X
114	Fillmore County Residential Valuation Group 3 Sub-Stats	X		X
115	Furnas County Residential Valuation Group 1 Sub-Stats	X		X
116	Furnas County Residential Valuation Group 5 Sub-Stats	X		X
117	York County Commercial Valuation Group 1: What-if at -4.5%	X		X
118	York County Residential Valuation Group 1 Sub-Stats	X		X
119	York County Residential Valuation Group 2 Sub-Stats	X		X
120	York County Residential Valuation Group 3 Sub-Stats	X		X
121	York County Residential Valuation Group 5 Sub-Stats	X		X
122	York County Residential Valuation Group 6 Sub-Stats	X		X
123	Platte County Residential Valuation Group 13 Sub-Stats	X		X
124	Brown County Residential - What-If 7 Percent Increase	X		X
125	Keya Paha County Residential Valuation Group 4 Sub-Stats	X		X
126	Thurston County Residential Valuation Group 30 What-If 9 Percent Increase	X		X
127	Wayne County Residential Valuation Group 5 Sub-Stats	X		X
128	Gosper County Residential Valuation Group 3 Sub-Stats	X		X
129	Johnson County Agricultural: What-If 8% Increase Dryland Overall	X		X
130	Johnson County Agricultural: What-If 8% Increase to Dryland Substrata	X		X
131	Cass County Residential: What-If +14% to Greenwood Sub-Class	X		X
132	Cass County Residential: What-If +8% to Eagle Sub-Class	X		X
133	Cass County Residential: What-If +8% to Eagle and +14% to Greenwood Sub-Classes	X		X
134	Platte County Commercial Valuation Group 1 Sub-Stats	X		X
135	Platte County Commercial Valuation Group 3 Sub-Stats	X		X
136	Knox County Residential Valuation Group 1	X		X
137	Knox County Residential Valuation Group 10	X		X
138	Knox County Residential Valuation Group 15	X		X
139	Knox County Residential Valuation Group 45	X		X
140	Knox County Residential Valuation Group 50	X		X
141	Wheeler County Residential Valuation Group 3	X		X
142	Brown County Residential Preliminary Stats	X		X
143	Brown County Residential Preliminary Stats Valuation Group 1	X		X
144	Brown County Residential Preliminary Stats Valuation Group 2	X		X
145	Brown County Residential Preliminary Stats Valuation Group 3	X		X
146	Brown County Residential Preliminary Stats Valuation Group 4	X		X
147	Brown County Residential Preliminary Stats Valuation Group 5	X		X
148	Saline County Residential What-If		X	X
149	Saline County Residential What-If, Without Improvement Increase		X	X
150	Saline County Residential What-If, Valuation Group 11		X	X
151	Saline County Residential What-If, Valuation Group 12		X	X
152	Saline County Residential What-If, Valuation Group 13		X	X
153	Saline County Residential 95% Median Confidence Interval	X		X
154	Cass County Assessor Iron Horse Stats		X	X
155	Cass County Residential Re-stratified Valuation Groups	X		X
156	Iron Horse Cass and Saunders Counties	X		X
157	Cass County Iron Horse Sales	X		X
158	Jefferson PTA Audit Certification	X		X
159	Exhibit A (Stanton Co)		X	X
160	Exhibit B Map Vacant Lots Pilger NE (Stanton Co)		X	X
161	Exhibit C Filed Protests (Stanton Co)		X	X
162	Exhibit D Findings & Order May 12, 2023 (Stanton Co)		X	X
163	Exhibit E Findings & Order May 13, 2024 (Stanton Co)		X	X
164	Letter, Nate Merrigan, FCS		X	X
165	B Jelinek 070047278		X	X
166	B Jelinek 070223890		X	X
167	Benzel 070222304		X	X
168	Buskirk 070073597		X	X
169	C Cullan 070100136		X	X
170	Cullan Farms 070252386		X	X
171	F Dye 070112452		X	X
172	Furman 070073120		X	X
173	Furman 070250936		X	X
174	Garner 070111804		X	X
175	Garner 070191425		X	X
176	Green 070072515		X	X
177	Haas 070099545		X	X
178	Haas 070189684		X	X
179	Hashman 070084289		X	X
180	Hashman 070177384		X	X
181	J Dye 070112274		X	X
182	J Jelinek 070143692		X	X
183	J Jelinek 070205485		X	X
184	KT Nexgen 070248486		X	X
185	M Collins 070054088		X	X
186	M Collins 070193258		X	X
187	Nuss 070072973		X	X
188	Parkison 070077754		X	X
189	S Dye 070244332		X	X
190	Schnell Farms 070080402		X	X
191	Schnell Holdings 070080445		X	X
192	Schoeneman 070251916		X	X
193	STC Benzel 070053189		X	X
194	T Cullan 070240485		X	X
195	West Hills 070046921		X	X
196	070047278 Record Card		X	X
197	070223890 Record Card		X	X
198	070222304 Record Card		X	X
199	070073597 Record Card		X	X
200	070100136 Record Card		X	X
201	070252386 Record Card		X	X
202	070112452 Record Card		X	X
203	070073120 Record Card		X	X
204	070250936 Record Card		X	X
205	070111804 Record Card		X	X
206	070191425 Record Card		X	X
207	070072515 Record Card		X	X
208	070099545 Record Card		X	X
209	070189684 Record Card		X	X
210	070084289 Record Card		X	X
211	070177384 Record Card		X	X
212	070112274 Record Card		X	X
213	070143692 Record Card		X	X
214	070205485 Record Card		X	X
215	070248486 Record Card		X	X
216	070054088 Record Card		X	X
217	070193258 Record Card		X	X
218	070072973 Record Card		X	X
219	070077754 Record Card		X	X
220	070244332 Record Card		X	X
221	070080402 Record Card		X	X
222	070080445 Record Card		X	X
223	070251916 Record Card		X	X
224	070053189 Record Card		X	X
225	070240485 Record Card		X	X
226	070046921 Record Card		X	X
227	Demonstrative Exhibit - Layout of Parcels		X	X
228	Stanton Co. - Residential Unimproved VG 7	X
229	Stanton Co. - Residential VG 7, Unimproved Land Value Decrease	X
230	Stanton Co. - Residential VG 7, Total Class with Land Value Decrease	X
231	Stanton Co. - Residential with 53% Decrease to Land Value in VG7	X
232	Stanton Co. - Residential VG7	X
233	Stanton Co. - Residential VG7 with 36% Decrease to Land Value	X
234	Stanton Co. - Unimproved Residential VG7 with 53% Decrease to Land Value	X

*Exhibits marked by an asterisk are not available electronically. These exhibits are available for inspection by the public at the Commission's office.

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.

2025 Exhibit List