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 July 18, 2025

Decisions by a Panel of the Commission

21R 0182 & 22R 0209 McCartney v. Hall County Bd. of Equal.

Decisions by a Single Commissioner

23R 0690 Nelson v. Morrill County Bd. of Equal. and Iske

23R 0692 Nelson v. Morrill County Bd. of Equal. and Temple

23R 0694 Nelson v. Morrill County Bd. of Equal. and Dean

23R 0699 Nelson v. Morrill County Bd. of Equal. and Benavides

23R 0700 Nelson v. Morrill County Bd. of Equal. and Wynne

23R 0709 Nelson v. Morrill County Bd. of Equal. and Warner

23R 0710 Nelson v. Morrill County Bd. of Equal. and Compton

23R 0714 Nelson v. Morrill County Bd. of Equal. and Oltmann

Default Judgment by a Panel of the Commission

24R 0750 Todd A Lewis Trust v. Lancaster County Bd. of Equal.

Confession of Judgment

24R 0309 Fremont Northside Townhomes II LLC v. Dodge County Bd. of Equal.

24R 0310 Fremont Northside Townhomes II LLC v. Dodge County Bd. of Equal.

24R 0311 Fremont Northside Townhomes II LLC v. Dodge County Bd. of Equal.

24R 0573 Dennis D Einspahr Trust v. Dodge County Bd. of Equal.

24R 0575 Dennis D and Helen A Einspahr Trust v. Dodge County Bd. of Equal.

24R 1418 Harris v. Douglas County Bd. of Equal.

Dismissed by Appellant

23C 1417 & 24R 1401 Mark A Hewett ETAL v. Douglas County Bd. of Equal.

24E 0064 Oshkosh Assembly of God v. Garden County Bd. of Equal.

24R 0495 AFA1 LLC v. Douglas County Bd. of Equal.

24R 0527 Wynn v. Boone County Bd. of Equal.

Jurisdictional Dismissal

23A 0662 Nelson v. Morrill County Bd. of Equal. and Eirich