This page is under construction. Information may be outdated or inaccurate.
The information contained on this site is provided as a public service. The following information is obtained from the Commission's exhibit list for the 2026 Statewide Equalization Proceedings. The list is updated as frequently as possible, but there is a lag between receipt of an exhibit by the Commission and its display here.
Many of the electronic copies of the exhibits are provided to the Commission by the parties offering them. The Commission cannot guarantee that these electronic documents match the Commission's official exhibit copy. In the case of a difference between the electronic copy and the Commission's official exhibit copy, the official exhibit copy is controlling. If there is not a link to an exhibit copy, the document is not available in electronic format. Please contact the Commission at 402-471-2842 to obtain a copy of exhibits listed below that are not available in electronic format. Standard charges for copying and mailing may apply.
PTA = Exhibit offered or prepared by the Property Tax Administrator and the Nebraska Department of Revenue Property Assessment Division.
CO. = Exhibit offered or prepared by the County.
Taxpayer = Exhibit offered by an interested taxpayer.
Offrd. = The Exhibit was offered as an exhibit at the hearing.
Recd. = The Exhibit was received as an exhibit and became part of the record of the proceedings.
Denied = The Exhibit was not received and did not become a part of the record of the proceedings.
Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.
| # | Description of Exhibit | PTA | County | Taxpayer | Int. Party | Offrd | Rec | Denied | Withdrawn |
|---|---|---|---|---|---|---|---|---|---|
| 1 | Reports & Opinions of PTA: Adams | X | X | ||||||
| 2 | Reports & Opinions of PTA: Antelope | X | X | ||||||
| 3 | Reports & Opinions of PTA: Arthur | X | X | ||||||
| 4 | Reports & Opinions of PTA: Banner | X | X | ||||||
| 5 | Reports & Opinions of PTA: Blaine | X | X | ||||||
| 6 | Reports & Opinions of PTA: Boone | X | X | ||||||
| 7 | Reports & Opinions of PTA: Box Butte | X | X | ||||||
| 8 | Reports & Opinions of PTA: Boyd | X | X | ||||||
| 9 | Reports & Opinions of PTA: Brown | X | X | ||||||
| 10 | Reports & Opinions of PTA: Buffalo | X | X | ||||||
| 11 | Reports & Opinions of PTA: Burt | X | X | ||||||
| 12 | Reports & Opinions of PTA: Butler | X | X | ||||||
| 13 | Reports & Opinions of PTA: Cass | X | X | ||||||
| 14 | Reports & Opinions of PTA: Cedar | X | X | ||||||
| 15 | Reports & Opinions of PTA: Chase | X | X | ||||||
| 16 | Reports & Opinions of PTA: Cherry | X | X | ||||||
| 17 | Reports & Opinions of PTA: Cheyenne | X | X | ||||||
| 18 | Reports & Opinions of PTA: Clay | X | X | ||||||
| 19 | Reports & Opinions of PTA: Colfax | X | X | ||||||
| 20 | Reports & Opinions of PTA: Cuming | X | X | ||||||
| 21 | Reports & Opinions of PTA: Custer | X | X | ||||||
| 22 | Reports & Opinions of PTA: Dakota | X | X | ||||||
| 23 | Reports & Opinions of PTA: Dawes | X | X | ||||||
| 24 | Reports & Opinions of PTA: Dawson | X | X | ||||||
| 25 | Reports & Opinions of PTA: Deuel | X | X | ||||||
| 26 | Reports & Opinions of PTA: Dixon | X | X | ||||||
| 27 | Reports & Opinions of PTA: Dodge | X | X | ||||||
| 28 | Reports & Opinions of PTA: Douglas | X | X | ||||||
| 29 | Reports & Opinions of PTA: Dundy | X | X | ||||||
| 30 | Reports & Opinions of PTA: Fillmore | X | X | ||||||
| 31 | Reports & Opinions of PTA: Franklin | X | X | ||||||
| 32 | Reports & Opinions of PTA: Frontier | X | X | ||||||
| 33 | Reports & Opinions of PTA: Furnas | X | X | ||||||
| 34 | Reports & Opinions of PTA: Gage | X | X | ||||||
| 35 | Reports & Opinions of PTA: Garden | X | X | ||||||
| 36 | Reports & Opinions of PTA: Garfield | X | X | ||||||
| 37 | Reports & Opinions of PTA: Gosper | X | X | ||||||
| 38 | Reports & Opinions of PTA: Grant | X | X | ||||||
| 39 | Reports & Opinions of PTA: Greeley | X | X | ||||||
| 40 | Reports & Opinions of PTA: Hall | X | X | ||||||
| 41 | Reports & Opinions of PTA: Hamilton | X | X | ||||||
| 42 | Reports & Opinions of PTA: Harlan | X | X | ||||||
| 43 | Reports & Opinions of PTA: Hayes | X | X | ||||||
| 44 | Reports & Opinions of PTA: Hitchcock | X | X | ||||||
| 45 | Reports & Opinions of PTA: Holt | X | X | ||||||
| 46 | Reports & Opinions of PTA: Hooker | X | X | ||||||
| 47 | Reports & Opinions of PTA: Howard | X | X | ||||||
| 48 | Reports & Opinions of PTA: Jefferson | X | X | ||||||
| 49 | Reports & Opinions of PTA: Johnson | X | X | ||||||
| 50 | Reports & Opinions of PTA: Kearney | X | X | ||||||
| 51 | Reports & Opinions of PTA: Keith | X | X | ||||||
| 52 | Reports & Opinions of PTA: Keya Paha | X | X | ||||||
| 53 | Reports & Opinions of PTA: Kimball | X | X | ||||||
| 54 | Reports & Opinions of PTA: Knox | X | X | ||||||
| 55 | Reports & Opinions of PTA: Lancaster | X | X | ||||||
| 56 | Reports & Opinions of PTA: Lincoln | X | X | ||||||
| 57 | Reports & Opinions of PTA: Logan | X | X | ||||||
| 58 | Reports & Opinions of PTA: Loup | X | X | ||||||
| 59 | Reports & Opinions of PTA: Madison | X | X | ||||||
| 60 | Reports & Opinions of PTA: McPherson | X | X | ||||||
| 61 | Reports & Opinions of PTA: Merrick | X | X | ||||||
| 62 | Reports & Opinions of PTA: Morrill | X | X | ||||||
| 63 | Reports & Opinions of PTA: Nance | X | X | ||||||
| 64 | Reports & Opinions of PTA: Nemaha | X | X | ||||||
| 65 | Reports & Opinions of PTA: Nuckolls | X | X | ||||||
| 66 | Reports & Opinions of PTA: Otoe | X | X | ||||||
| 67 | Reports & Opinions of PTA: Pawnee | X | X | ||||||
| 68 | Reports & Opinions of PTA: Perkins | X | X | ||||||
| 69 | Reports & Opinions of PTA: Phelps | X | X | ||||||
| 70 | Reports & Opinions of PTA: Pierce | X | X | ||||||
| 71 | Reports & Opinions of PTA: Platte | X | X | ||||||
| 72 | Reports & Opinions of PTA: Polk | X | X | ||||||
| 73 | Reports & Opinions of PTA: Red Willow | X | X | ||||||
| 74 | Reports & Opinions of PTA: Richardson | X | X | ||||||
| 75 | Reports & Opinions of PTA: Rock | X | X | ||||||
| 76 | Reports & Opinions of PTA: Saline | X | X | ||||||
| 77 | Reports & Opinions of PTA: Sarpy | X | X | ||||||
| 78 | Reports & Opinions of PTA: Saunders | X | X | ||||||
| 79 | Reports & Opinions of PTA: Scotts Bluff | X | X | ||||||
| 80 | Reports & Opinions of PTA: Seward | X | X | ||||||
| 81 | Reports & Opinions of PTA: Sheridan | X | X | ||||||
| 82 | Reports & Opinions of PTA: Sherman | X | X | ||||||
| 83 | Reports & Opinions of PTA: Sioux | X | X | ||||||
| 84 | Reports & Opinions of PTA: Stanton | X | X | ||||||
| 85 | Reports & Opinions of PTA: Thayer | X | X | ||||||
| 86 | Reports & Opinions of PTA: Thomas | X | X | ||||||
| 87 | Reports & Opinions of PTA: Thurston | X | X | ||||||
| 88 | Reports & Opinions of PTA: Valley | X | X | ||||||
| 89 | Reports & Opinions of PTA: Washington | X | X | ||||||
| 90 | Reports & Opinions of PTA: Wayne | X | X | ||||||
| 91 | Reports & Opinions of PTA: Webster | X | X | ||||||
| 92 | Reports & Opinions of PTA: Wheeler | X | X | ||||||
| 93 | Reports & Opinions of PTA: York | X | X | ||||||
| 94 | Reports & Opinions of PTA: Exhibit 94 | X | X | ||||||
| 95 | Legal Notice - Annual Meeting (April 10, 2026 Lincoln Journal Star) | X | |||||||
| 96 | International Association of Assessing Officers - Standard on Ratio Studies | X | X | ||||||
| 97 | Review of Sales Ratio Studies (August 2004) | X | X | ||||||
| 98 | Department of Revenue: Field Operations Section - Policy 502 | X | X | ||||||
| 99 | Department of Revenue: Field Operations Section - Agricultural Land Analysis (March 2026) | X | X | ||||||
| 100 | 2026 Nebraska Special Valuation of Agricultural Land Measurement Methodology | X | X | ||||||
| 101 | Department of Revenue: Property Assessment Division - Property Assessment Sales File Practice Manual (March 2026) | X | X | ||||||
| 102 | Curriculum Vitae - Sarah R. Scott, Property Tax Administrator | X | X | ||||||
| 103 | County Assessor's Software Providers for Administrative Systems (March 2026) | X | X | ||||||
| 104 | Equalization of Property Valued by the State, Centrally Assessed Appraisal Procedures | X | X | ||||||
| 105 | Centrally Assessed Property | ||||||||
| 106 | 106 Boyd Residential Emails | X | |||||||
| 107 | 107 Brown Commercial Emails | X | |||||||
| 108 | 108 Hayes Residential Emails | X | |||||||
| 109 | 109 Box Butte Emails - Corrections | X | |||||||
| 110 | 110 Box Butte County evidence for Statewide Equalization Email and Attachments | X | X | ||||||
| 111 | 111 Otoe County Agricultural What If & Email | X | X | ||||||
*Exhibits marked by an asterisk are not available electronically. These exhibits are available for inspection by the public at the Commission's office.
