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 February 13, 2026

Decisions by a Single Commissioner

23R 0221 Stine v. Cass County Bd. of Equal.

23R 0364 Michelson v. Douglas County Bd. of Equal.

23R 1380 McLouth v. Douglas County Bd. of Equal.

24R 0965 Omer v. Lancaster County Bd. of Equal.

24R 0997 Cooper v. Lancaster County Bd. of Equal.

24R 1384 Bendorf v. Douglas County Bd. of Equal.

24R 1431, 24R 1432, 24R 1434, 24R 1435, 24R 1436, & 24R 1438 Bel Fury Investments Group LLC v. Douglas County Bd. of Equal.

25R 0055 Humlicek v. Platte County Bd. of Equal.

25R 0082 Kelly L. Schroeder Trust v. Platte County Bd. of Equal.

Default Judgment by a Single Commissioner

25R 1005 Alexander v. Douglas County Bd. of Equal.

Confession of Judgment

24E 0087 James Kamm, Tax Commissioner & Sarah Scott, Property Tax Administrator v. Franklin County Bd. of Equal. and Trinity Lutheran Church, Inc., of Hildreth, NE

25A 0579 Blacktie Properties, LLC v. Lancaster County Bd. of Equal.

25R 0089 Bohling v. Lancaster County Bd. of Equal.

25R 0252 Lynch-O'Brien v. Lancaster County Bd. of Equal.

25R 0713 Burns v. Douglas County Bd. of Equal.

25R 0777 Tate v. Douglas County Bd. of Equal.

25R 0778 Burks Properties LLC v. Douglas County Bd. of Equal.

25R 0825 Williams v. Douglas County Bd. of Equal.

25R 0852 Thomas C & Betty Lou Ball Family Revocable Trust v. Lancaster County Bd. of Equal.

25R 0871 O'Hara v. Douglas County Bd. of Equal.

25R 0995 Perez v. Lancaster County Bd. of Equal.

25R 1153 Maureen A Weverka Rev. Trust v. Douglas County Bd. of Equal.