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 30, 2026

Decisions by a Single Commissioner

23R 0850 Furr v. Douglas County Bd. of Equal.

23R 1021 Harris v. Douglas County Bd. of Equal.

23R 1096 Edwards v. Douglas County Bd. of Equal.

23R 1345 Kassebaum v. Douglas County Bd. of Equal.

23R 1557 Clapper v. Douglas County Bd. of Equal.

23R 1607 Holmes v. Douglas County Bd. of Equal.

24R 0820 Roberts v. Douglas County Bd. of Equal.

Default Judgment by a Single Commissioner

23R 1340 Westergard v. Douglas County Bd. of Equal. Nunc Pro Tunc

24R 0849 Moellering v. Douglas County Bd. of Equal.

24R 1509 Hatfield v. Douglas County Bd. of Equal.

Confession of Judgment

22C 0236, 23C 0578, & 24C 0562 Fairfield West Preservation, LLC v. Lancaster County Bd. of Equal.

25R 0573 Dilley v. Douglas County Bd. of Equal.

25R 0593 Ngo v. Lancaster County Bd. of Equal.

25R 0715 Janousek v. Douglas County Bd. of Equal.

25R 0843 Gerlt v. Douglas County Bd. of Equal.

Dismissed by Appellant

23C 0915, 24C 0797, & 25C 0278 Rockledge Retail LLC v. Lancaster County Bd. of Equal.

25C 0554 Aspen Haus Inc. v. Lancaster County Bd. of Equal.