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 January 16, 2026

Decisions by a Panel of the Commission

21C 0678 & 22C 0856 Heritage Lakes Apartments Property Owner LLC v. Lancaster County Bd. of Equal.

Decisions by a Single Commissioner

23A 0678 & 24A 0621 Cawley v. Morrill County Bd. of Equal. and Smith

23R 0422 Shoemaker v. Frontier County Bd. of Equal.

23R 0423 Eisenhart v. Frontier County Bd. of Equal.

23R 0565 Swanson v. Sarpy County Bd. of Equal.

24A 0603 Nelson v. Morrill County Bd. of Equal. and Erdman

24A 0605 Nelson v. Morrill County Bd. of Equal. and Norman

24A 0606 Nelson v. Morrill County Bd. of Equal. and Phillips

24A 0607 Nelson v. Morrill County Bd. of Equal. and Nein

24A 0608 Nelson v. Morrill County Bd. of Equal. and Nichols

24A 0865 Hughes v. Lancaster County Bd. of Equal.

24R 0348 Deborah J. Price Revocable Trust v. Lancaster County Bd. of Equal.

24R 0591 Nelson v. Morrill County Bd. of Equal. and Landen

24R 0592 Nelson v. Morrill County Bd. of Equal. and Peters

24R 0594 Nelson v. Morrill County Bd. of Equal. and Baird

24R 0595 Nelson v. Morrill County Bd. of Equal. and Nichols

24R 0596 Nelson v. Morrill County Bd. of Equal. and Christensen

24R 0597 Nelson v. Morrill County Bd. of Equal. and Iske

24R 0598 Nelson v. Morrill County Bd. of Equal. and Tavenner

24R 0599 Nelson v. Morrill County Bd. of Equal. and Adams

24R 0602 Nelson v. Morrill County Bd. of Equal. and Oltmann

24R 0604 Nelson v. Morrill County Bd. of Equal. and Handley

24R 0609 Nelson v. Morrill County Bd. of Equal. and Kraupie

24R 0610 Nelson v. Morrill County Bd. of Equal. and Brandt

24R 0611 Nelson v. Morrill County Bd. of Equal. and Deaver

24R 0612 Nelson v. Morrill County Bd. of Equal. and Teten

24R 0613, 24R 0614, 24R 0615, 24R 0616, 24R 0617, 24R 0618, & 24R 0619 Nelson v. Morrill County Bd. of Equal. and Steffen

24R 0620 Nelson v. Morrill County Bd. of Equal. and McCarty

24R 0652 Miller v. Douglas County Bd. of Equal.

24R 0749 Lake v. Douglas County Bd. of Equal.

Default Judgment by a Single Commissioner

24C 1410 GranWest LLC v. Douglas County Bd. of Equal.

Confession of Judgment

23C 1424 B&J Partnership Ltd. v. Lancaster County Bd. of Equal.

24C 1288 B & J Partnership LTD v. Lancaster County Bd. of Equal.

24C 1289 B & J Partnership LTD v. Lancaster County Bd. of Equal.

25R 0565 Scheideler v. Gage County Bd. of Equal.

25R 0981 City Impact Homes, LLC v. Lancaster County Bd. of Equal.

25R 0982 City Impact Homes, LLC v. Lancaster County Bd. of Equal.

25R 0983 City Impact Homes, LLC v. Lancaster County Bd. of Equal.

25R 0984 City Impact Homes, LLC v. Lancaster County Bd. of Equal.

25R 0985 City Impact Homes, LLC v. Lancaster County Bd. of Equal.

25R 0986 City Impact Homes, LLC v. Lancaster County Bd. of Equal.

25R 0987 City Impact Homes, LLC v. Lancaster County Bd. of Equal.

25R 0988 City Impact Homes, LLC v. Lancaster County Bd. of Equal.

25R 0989 City Impact Homes, LLC v. Lancaster County Bd. of Equal.

25R 0990 City Impact Homes, LLC v. Lancaster County Bd. of Equal.

25R 0991 City Impact, LLC v. Lancaster County Bd. of Equal.

25R 0992 City Impact Homes, LLC v. Lancaster County Bd. of Equal.

25R 0993 City Impact Homes, LLC v. Lancaster County Bd. of Equal.

25R 0994 City Impact Homes, LLC v. Lancaster County Bd. of Equal.

Dismissed by Appellant

24C 0556 Kellom Knolls Phase II Ltd v. Douglas County Bd. of Equal.

24C 0557 Kellom Knolls Phase II v. Douglas County Bd. of Equal.

24C 1340 Hupmobile LLC v. Douglas County Bd. of Equal.

24R 0370 Goracke v. Douglas County Bd. of Equal.

25C 1274 International Paper v. Douglas County Bd. of Equal.

25R 1319 Schwisow, Eldonna Revocable Trust v. Lancaster County Bd. of Equal.

Jurisdictional Dismissal

25C 0771 824 South Eleventh Street LLC v. Boone County Bd. of Equal.

25R 0428 Wendt v. Gage County Bd. of Equal.