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 Commission Orders and 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
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9 Brown
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13 Cass
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48 Jefferson 6% decrease to improvements in VG 1  
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76 Saline  
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