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 September 26, 2025

Decisions by a Single Commissioner

23A 0679 & 0680 Nelson v. Morrill County Bd. of Equal. and Nein

24R 0213 Johnson v. Adams County Bd. of Equal.

Default Judgment by a Single Commissioner

23R 1088 Stapleton v. Douglas County Bd. of Equal.

23R 1495 Skaf v. Douglas County Bd. of Equal.

23R 1622 Vaughn v. Douglas County Bd. of Equal.

24C 0741 Melendez v. Adams County Bd. of Equal.

24R 0742 Melendez v. Adams County Bd. of Equal.

Confession of Judgment

21C 0534, 22C 0160, 23C 0117, & 24C 0335 Green Plains York LLC v. York County Bd. of Equal.

23C 0373 & 24C 0583 SFI Ltd. Partnership II v. Sarpy County Bd. of Equal.

24A 0491 Summit Pork V, LLP v. Jefferson County Bd. of Equal.

24A 0492 Summit Pork V, LLP v. Jefferson County Bd. of Equal.

24A 0493 Summit Pork V, LLP v. Jefferson County Bd. of Equal.

24C 0814 Om-Patel Inc. v. Lancaster County Bd. of Equal.

24R 0240 Rogers "Parker" v. Jefferson County Bd. of Equal.

24R 0380 Boomgaarn v. Jefferson County Bd. of Equal.

24R 0636 Bessler v. Jefferson County Bd. of Equal.

24R 0790 Husker Properties, LLC v. Jefferson County Bd. of Equal.

24R 0800 Cleveland v. Lincoln County Bd. of Equal.

24R 0900 Kernan Family Rev Trust v. Douglas County Bd. of Equal.

Dismissed by Appellant

20C 0517 First National Bank of Omaha v. Douglas County Bd. of Equal.

20E 0048 Tony Fulton, Tax Commissioner and Ruth Sorensen, Property Tax Administrator v. Scotts Bluff County Bd. of Equal. and Friends of the Midwest Theater

20E 0064 Tony Fulton, Tax Commissioner and Ruth Sorensen, Property Tax Administrator v. Scotts Bluff County Bd. of Equal. and Oregon Trail Community Foundation, Inc.

22C 0232 Champion Kearney, LLC v. Buffalo County Bd. of Equal.

22C 0803, 23C 1307, & 24C 1345 SWJKM Holding LLC v. Douglas County Bd. of Equal.

22C 0935 & 23C 1541 First National Bank of Omaha v. Douglas County Bd. of Equal.

22C 0940 First National Bank of Omaha v. Douglas County Bd. of Equal.

23C 1244 TKG Van Dorn Plaza LLC v. Lancaster County Bd. of Equal.

23C 1245 & 24C 1016 TKG Van Dorn Plaza LLC v. Lancaster County Bd. of Equal.

23C 1246 & 24C 1015 TKG Van Dorn Plaza LLC v. Lancaster County Bd. of Equal.

23C 1247 & 24C 1022 TKG Lincoln Crossing LLC v. Lancaster County Bd. of Equal.

24C 0471 10705 South 147th St., LLC v. Sarpy County Bd. of Equal.

24C 0842 First National Bank of Omaha v. Douglas County Bd. of Equal.

24C 1014 TKG Van Dorn Plaza LLC v. Lancaster County Bd. of Equal.

24C 1021 TKG Lincoln Crossing LLC v. Lancaster County Bd. of Equal.

24C 1024 TKG Lincoln Crossing LLC v. Lancaster County Bd. of Equal.

24C 1025 TKG Lincoln Crossing LLC v. Lancaster County Bd. of Equal.

24C 1481 Citylight Lincoln Church of the Christian & Missionary Alliance v. Lancaster County Bd. of Equal.

24E 0058 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Dixon County Bd. of Equal. and Little Red Hen Theatre A NE Corp.

24R 1305 Klumper v. Douglas County Bd. of Equal.