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 27, 2026

Decisions by a Single Commissioner

23C 1137 & 24C 0835 Belgrade LLC v. Douglas County Bd. of Equal.

23R 0364 Michelson v. Douglas County Bd. of Equal. nunc pro tunc

24C 0273 BMMB Ventures LLC v. Lancaster County Bd. of Equal.

25R 0271 Bray v. Platte County Bd. of Equal.

25R 1304 Fleege, John M. & Norma J. Revocable Trust v. Lancaster County Bd. of Equal.

Confession of Judgment

22C 0250 JDHQ Hotels LLC v. Sarpy County Bd. of Equal.

22C 0251 JDHQ Hotels LLC v. Sarpy County Bd. of Equal.

22C 0252 JDHQ Hotels LLC v. Sarpy County Bd. of Equal.

23C 0977 S&B Lincoln Apartments I, LLC v. Lancaster County Bd. of Equal.

23C 1514 Atrium Hospitality v. Sarpy County Bd. of Equal.

23C 1515 Atrium Hospitality v. Sarpy County Bd. of Equal.

23C 1516 Atrium Hospitality v. Sarpy County Bd. of Equal.

24C 0673 Atrium Hospitality v. Sarpy County Bd. of Equal.

24C 0674 Atrium Hospitality v. Sarpy County Bd. of Equal.

24C 0675 Atrium Hospitality v. Sarpy County Bd. of Equal.

25C 0693 Atrium Hospitality v. Sarpy County Bd. of Equal.

25C 0694 Atrium Hospitality v. Sarpy County Bd. of Equal.

25C 1199 MRES Oaks Holdings, LLC v. Douglas County Bd. of Equal.

25R 0249 Watkins v. Douglas County Bd. of Equal.

25R 0743 Christman v. Lancaster County Bd. of Equal.

25R 0826 Otto v. Lancaster County Bd. of Equal.

25R 0895 Posey v. Douglas County Bd. of Equal.

Dismissed by Appellant

22C 0818, 22C 0819, 23C 1480, & 23C 1481 ARA USH CHICAGO LLC v. Douglas County Bd. of Equal.

23C 0877 Laxmi Inc. v. Lancaster County Bd. of Equal.

23C 1510 & 24C 0783 Lowes Home Centers LLC v. Douglas County Bd. of Equal.

23C 1511 & 24C 0785 Lowes Home Centers LLC v. Douglas County Bd. of Equal.

23C 1512 & 24C 0784 Lowes Home Centers LLC v. Douglas County Bd. of Equal.

23C 1513, 24C 0782, & 25C 0864 Lowes Home Centers LLC v. Lancaster County Bd. of Equal.

24C 0822 Lowes Home Centers LLC v. Sarpy County Bd. of Equal.

25R 0890 Liberty Estates LLC v. Lancaster County Bd. of Equal.