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 April 10, 2026

Decisions by a Panel of the Commission

25A 0171 Kasperbauer v. Greeley County Bd. of Equal.

Decisions by a Single Commissioner

22R 0302, 22R 0303, 22R 0304, 22R 0305, 22R 0306, 22R 0307, 22R 0308, 22R 0309, 22R 0310, & 22R 0311 Hidden Brook Townhomes II LLC v. Dodge County Bd. of Equal.

22R 0331- 22R 0355 The Row Fremont LP v. Dodge County Bd. of Equal.

24R 0579 Staab v. Custer County Bd. of Equal.

24R 0580 Staab v. Custer County Bd. of Equal.

Default Judgment by a Single Commissioner

25R 1006 Banihani v. Douglas County Bd. of Equal.

25R 1258 Foster v. Douglas County Bd. of Equal.

Confession of Judgment

21C 0531, 22C 0161, 23C 0118, & 24C 0334 Green Plains Central City LLC v. Merrick County Bd. of Equal.

23C 1411 MB&F Investments, LLC v. Douglas County Bd. of Equal.

23C 1421, 24C 0633, & 25C 0244 SR Group LLC v. Sarpy County Bd. of Equal.

24C 0792 SFI Ltd. Partnership 25 v. Lancaster County Bd. of Equal.

24C 0793 SFI Ltd. Partnership 25 v. Lancaster County Bd. of Equal.

24C 0794 SFI Ltd. Partnership 47 v. Lancaster County Bd. of Equal.

25A 0101 1927 CMNB, LLC v. Gage County Bd. of Equal.

25C 0279 SFI Ltd. Partnership 25 v. Lancaster County Bd. of Equal.

25C 0282 SFI Ltd. Partnership 25 v. Lancaster County Bd. of Equal.

25C 0584 Green Plains Central City LLC v. Merrick County Bd. of Equal.

25R 0838 Barbara A Watton Revocable Trust v. Lancaster County Bd. of Equal.

25R 0844 Brown v. Douglas County Bd. of Equal.

Dismissed by Appellant

23C 1468, 24C 0739, & 25C 0675 Wolf Creek Apartments LLC v. Sarpy County Bd. of Equal.