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 June 20, 2025

Decisions by a Single Commissioner

23A 0670 Nelson v. Morrill County Bd. of Equal. and Four S Ranch

23A 0681, 23A 0682, 23A 0683 Nelson v. Morrill County Bd. of Equal. and Crowther

23A 0685 & 23A 0686 Nelson v. Morrill County Bd. of Equal. and Dobrinski

23R 0689 Nelson v. Morrill County Bd. of Equal. and Doremus

23R 0707 Nelson v. Morrill County Bd. of Equal. and Frickey

23R 0718 Nelson v. Morrill County Bd. of Equal. and Brandt

Confession of Judgment

21C 0675 Packaging Corporate of America v. Douglas County Bd. of Equal.

21C 0981 LSP2 LLC v. Douglas County Bd. of Equal.

21C 0982 ILD Lakeside LLC v. Douglas County Bd. of Equal.

22C 0565 ILD-Shops, LLC v. Douglas County Bd. of Equal.

23C 0853 ILD-Shops, LLC v. Douglas County Bd. of Equal.

23C 1126 Guarantee Mutual Life v. Douglas County Bd. of Equal.

24A 0494 Summit Pork V, LLP v. Gage County Bd. of Equal.

24C 1311 East Lake Flats III, LLC v. Lancaster County Bd. of Equal.

24E 0028 James Kamm, Tax Commissioner and Sarah Scott, Property Tax Administrator v. Merrick County Bd. of Equal. & State Theater Foundation, Inc.

Dismissed by Appellant

24R 1333 Anant Partners LLC v. Douglas County Bd. of Equal.

24R 1334 Anant Partners LLC v. Douglas County Bd. of Equal.

24R 1335 Anant Partners LLC v. Douglas County Bd. of Equal.

24R 1336 Anant Partners LLC v. Douglas County Bd. of Equal.