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 August 21, 2026

Decisions by a Panel of the Commission

23C 0439 & 23C 0440 Pedcor Investments 2010-CXXVI, LP & Pedcor Investments 2011-CXXXVII, LP v. Lancaster County Bd. of Equal.

Decisions by a Single Commissioner

24R 0277 Whitman v. Lincoln County Bd. of Equal.

25R 0050 Brew Crew Cabin LLC v. Lincoln County Bd. of Equal.

25R 0057 Lee v. Dawson County Bd. of Equal. Amended

Default Judgment by a Single Commissioner

25R 0228 Birch v. Hall County Bd. of Equal.

25R 0578 Giles v. Keith County Bd. of Equal.

Dismissed by Appellant

23C 1478, 24C 1388, 24C 1396, & 25C 1133 First Data Resources LLC v. Douglas County Bd. of Equal.

25C 0865 Omaha Hotel Property Owner LLC v. Douglas County Bd. of Equal.