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 June 5, 2026

Decisions by a Panel of the Commission

22C 0223 Cheema Investments LLC v. Dawes County Bd. of Equal.

22R 0221 Cheema Investments v. Dawes County Bd. of Equal.

26E 0001 North Omaha Church of Christ v. Douglas County Bd. of Equal.

Decisions by a Single Commissioner

24R 0368 Warren v. Gosper County Bd. of Equal.

25R 0745 Richter v. Douglas County Bd. of Equal.

25R 0781 Conrad v. Lancaster County Bd. of Equal.

25R 0898 Mayo v. Douglas County Bd. of Equal.

Default Judgment by a Panel of the Commission

23C 1521 Alamo Drafthouse Cinema v. Sarpy County Bd. of Equal.

Default Judgment by a Single Commissioner

25R 1058 Alford v. Douglas County Bd. of Equal.

Confession of Judgment

23C 0597 & 24C 0726 Walmart v. Gage County Bd. of Equal.

24R 1465 Kozeny v. Douglas County Bd. of Equal.

Dismissed by Appellant

23C 0508 Beatrice Hospitality 2, LLC v. Gage County Bd. of Equal.

23C 0577 & 24C 0559 LOF Lincoln LLC v. Lancaster County Bd. of Equal.

25R 0710 Rothe v. Douglas County Bd. of Equal.

25R 1045 Nanfito v. Douglas County Bd. of Equal.