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.

2017 Exhibit List

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 2017 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.

✓ = The County has that category of property but that there were no adjustments made to that category.

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Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.

# Description of Exhibit PTA Co. Taxpayer Offrd Recd Denied Withdrawn
1 Reports & Opinions of PTA
Adams County
     X  X    
2 Reports & Opinions of PTA
Antelope County
    X X    
3 Reports & Opinions of PTA
Arthur County
    X X    
4 Reports & Opinions of PTA
Banner County
    X X    
5 Reports & Opinions of PTA
Blaine County
    X X    
6 Reports & Opinions of PTA
Boone County
    X X    
7 Reports & Opinions of PTA
Box Butte County
    X X    
8 Reports & Opinions of PTA
Boyd County
    X X    
9 Reports & Opinions of PTA
Brown County
    X X    
10 Reports & Opinions of PTA
Buffalo County
    X X    
11 Reports & Opinions of PTA
Burt County
    X X    
12 Reports & Opinions of PTA
Butler County
    X X    
13 Reports & Opinions of PTA
Cass County
    X X    
14 Reports & Opinions of PTA
Cedar County
    X X    
15 Reports & Opinions of PTA
Chase County
    X X    
16 Reports & Opinions of PTA
Cherry County
    X X    
17 Reports & Opinions of PTA
Cheyenne County
    X X    
18 Reports & Opinions of PTA
Clay County
    X X    
19 Reports & Opinions of PTA
Colfax County
    X X    
20 Reports & Opinions of PTA
Cuming County
    X X    
21 Reports & Opinions of PTA
Custer County
    X X    
22 Reports & Opinions of PTA
Dakota County
    X X    
23 Reports & Opinions of PTA
Dawes County
    X X    
24 Reports & Opinions of PTA
Dawson County
    X X    
25 Reports & Opinions of PTA
Deuel County
    X X    
26 Reports & Opinions of PTA
Dixon County
    X X    
27 Reports & Opinions of PTA
Dodge County
    X X    
28 Reports & Opinions of PTA
Douglas County
    X X    
29 Reports & Opinions of PTA
Dundy County
    X X    
30 Reports & Opinions of PTA
Fillmore County
    X X    
31 Reports & Opinions of PTA
Franklin County
    X X    
32 Reports & Opinions of PTA
Frontier County
    X X    
33 Reports & Opinions of PTA
Furnas County
    X X    
34 Reports & Opinions of PTA
Gage County
    X X    
35 Reports & Opinions of PTA
Garden County
    X X    
36 Reports & Opinions of PTA
Garfield County
    X X    
37 Reports & Opinions of PTA
Gosper County
    X X    
38 Reports & Opinions of PTA
Grant County
    X X    
39 Reports & Opinions of PTA
Greeley County
    X X    
40 Reports & Opinions of PTA
Hall County
    X X    
41 Reports & Opinions of PTA
Hamilton County
    X X    
42 Reports & Opinions of PTA
Harlan County
    X X    
43 Reports & Opinions of PTA
Hayes County
    X X    
44 Reports & Opinions of PTA
Hitchcock County
    X X    
45 Reports & Opinions of PTA
Holt County
    X X    
46 Reports & Opinions of PTA
Hooker County
    X X    
47 Reports & Opinions of PTA
Howard County
    X X    
48 Reports & Opinions of PTA
Jefferson County
    X X    
49 Reports & Opinions of PTA
Johnson County
    X X    
50 Reports & Opinions of PTA
Kearney County
    X X    
51 Reports & Opinions of PTA
Keith County
    X X    
52 Reports & Opinions of PTA
Keya Paha County
    X X    
53 Reports & Opinions of PTA
Kimball County
    X X    
54 Reports & Opinions of PTA
Knox County
    X X    
55 Reports & Opinions of PTA
Lancaster County
    X X    
56 Reports & Opinions of PTA
Lincoln County
    X X    
57 Reports & Opinions of PTA
Logan County
    X X    
58 Reports & Opinions of PTA
Loup County
    X X    
59 Reports & Opinions of PTA
Madison County
    X X    
60 Reports & Opinions of PTA
McPherson County
    X X    
61 Reports & Opinions of PTA
Merrick County
    X X    
62 Reports & Opinions of PTA
Morrill County
    X X    
63 Reports & Opinions of PTA
Nance County
    X X    
64 Reports & Opinions of PTA
Nemaha County
    X X    
65 Reports & Opinions of PTA
Nuckolls County
    X X    
66 Reports & Opinions of PTA
Otoe County
    X X    
67 Reports & Opinions of PTA
Pawnee County
    X X    
68 Reports & Opinions of PTA
Perkins County
    X X    
69 Reports & Opinions of PTA
Phelps County
    X X    
70 Reports & Opinions of PTA
Pierce County
    X X    
71 Reports & Opinions of PTA
Platte County
    X X    
72 Reports & Opinions of PTA
Polk County
    X X    
73 Reports & Opinions of PTA
Red Willow County
    X X    
74 Reports & Opinions of PTA
Richardson County
    X X    
75 Reports & Opinions of PTA
Rock County
    X X    
76 Reports & Opinions of PTA
Saline County
    X X    
77 Reports & Opinions of PTA
Sarpy County
    X X    
78 Reports & Opinions of PTA
Saunders County
    X X    
79 Reports & Opinions of PTA
ScottsBluff County
    X X    
80 Reports & Opinions of PTA
Seward County
    X X    
81 Reports & Opinions of PTA
Sheridan County
    X X    
82 Reports & Opinions of PTA
Sherman County
    X X    
83 Reports & Opinions of PTA
Sioux County
    X X    
84 Reports & Opinions of PTA
Stanton County
    X X    
85 Reports & Opinions of PTA
Thayer County
    X X    
86 Reports & Opinions of PTA
Thomas County
    X X    
87 Reports & Opinions of PTA
Thurston County
    X X    
88 Reports & Opinions of PTA
Valley County
    X X    
89 Reports & Opinions of PTA
Washington County
    X X    
90 Reports & Opinions of PTA
Wayne County
    X X    
91 Reports & Opinions of PTA
Webster County
    X X    
92 Reports & Opinions of PTA
Wheeler Countypdf
    X X    
93 Reports & Opinions of PTA
York County
    X X    
94  2017 Reports and Opinions of the PTA      X X    
95 Affidavit of Publication of Legal Notice from Omaha World Herald       X X    
96 Affidavit of Publication of Legal Notice from Lincoln Journal Star       X X    
97 Equalization of Property Valued by the State, PAD May 1, 2017 X     X X    
98 Review of the Expanded Agricultural Land Analysis Methodology-Almy, Gloudemans, Jacobs & Dene-dated October 31, 2011 22p.     X X    
99 Review of Sales Ratio Studies-Almy, Gloudemans, Jacobs & Dene-dated April 11, 2004 48p.     X X    
100 Standards for Measurement and Analysis of Classes and Subclasses of Real Property 4p.     X X    
101 Measurement Section Agricultural Land Analysis Procedure-November 30, 2016 5p.     X X    
102 Curriculum Vitae for Ruth A. Sorensen  2p.     X X    
103 Sales File Practice Manual-revised April 2017     X X    
104 County Assessor's Software Providers for Administrative System-March 2017 2p.     X X    
105 2017 Nebraska Special Valuation of Agricultural Land Measurement Methodology 3p.     X X    
106 PAD 2017 TERC R&O Statistics 2017 What If Stat, Antelope County 6pp.       X X    
107

PAD 2017 TERC R&O Statistics 2017 What If Stat, Blaine County 4pp.

      X X    
108 PAD 2017 TERC R&O Statistics 2017 What If Stat, Cass County 6pp.       X X    
109 PAD 2017 TERC R&O Statistics 2017 What If Stat, Custer County 5pp.       X X    
110 PAD 2017 TERC R&O Statistics 2017 What If Stat, Dundy County 4pp.       X X    
111 PAD 2017 TERC R&O Statistics 2017 What If Stat, Second, Dundy County 6pp.       X X    
112 PAD 2017 TERC R&O Statistics 2017 What If Stat, Franklin County 5pp       X X    
113 PAD 2017 TERC R&O Statistics 2017 What If Stat, Second, Franklin County 5pp       X X    
114 PAD 2017 TERC R&O Statistics 2017 What If Stat, Hooker County 4pp       X X    
115 PAD 2017 TERC R&O Statistics 2017 What If Stat, Lincoln County 5pp       X X    
116 PAD 2017 TERC R&O Statistics 2017 What If Stat, Logan County 4pp       X X    
117 PAD 2017 TERC R&O Statistics 2017 What If Stat, Richardson County 6pp       X X    
118 PAD 2017 TERC R&O Statistics 2017 What If Stat, Sheridan County 4pp       X X    
119 PAD 2017 TERC R&O Statistics 2017 What If Stat, Wheeler County 4pp       X X    
120 Request for Further Information: Adams County       X X    
121 Request for Further Information: Colfax County       X X    
122 Request for Further Information: Logan County (incl Sandhills Analysis & Grass Sales) 10pp       X X    
123 Request for Further Information: Thomas County       X X    
124 Request for Further Information: Cass County       X X    
125 PAD 2017 TERC R&O Statistics 2017 What If Stat, Thurston County 4pp       X X    
126 PAD 2017 TERC R&O Statistics 2017 What If plus Substat, Dawes County 16pp       X X    
127 PAD 2017 TERC R&O Statistics 2017 What If Stat, Burt County 5pp       X X    
128 Request for Further Information: Thurston County Sales Locations 3pp       X X    
129 Letter from Franklin County Assessor, April 17, 2017 2pp       X X    
130 Request for Further Information: Douglas County Scattergram       X X    
131 Reserved              
132 Chase County CREP Valuations     X X X    
133 Hitchcock County CREP Valuations     X X X    
134 PAD 2017 TERC R&O Statistics 2017 What If Stat, Cherry County 7pp       X X    
135 PAD 2017 TERC R&O Statistics 2017 What If Stat, Madison County 13pp       X X    
136 Request for Further Information: Kearney County Commercial       X X    
137 PAD 2017 TERC R&O Statistics 2017 What If Stat, Lincoln County Grass 5pp       X X    
138 PAD 2017 TERC R&O Statistics 2017 What If Stat, Thayer County 5pp       X X    
139 Statement of Duane Dinnel     X X X    
140 Request for Further Information: Cherry County Grass       X X    
141 PAD 2017 TERC R&O Statistics 2017 What If Stat, Lincoln County Substat Market Areas 2 & 3, 7pp       X X    
142 PAD 2017 TERC R&O Statistics with Small Acre Sales, Thayer County 3pp X     X X    
143 2017 Average Acre Value Comparison CREP Land Souhtwest X     X X    
144 Email from Lincoln County Assessor X     X X    
145 Letter from Duane Dinnel, April 18, 2017       X X    
146 Request for Further Information: Franklin County Comparable Sales       X X    
147 PAD 2017 TERC R&O Statistics 2017 What If Stats 18 mi Comparables, Franklin County 6pp       X X    
148 PAD 2017 TERC R&O Statistics 2017 What If Stat, Madison County Type 02 Sub Stat 5pp       X X    
149 Sandhills Analysis Study Period Years and Sales with Ratios       X X    
150 Sandhills Analysis Arrayed Chronologically by Sale Date       X X    
151 Lincoln County Show Cause Packet 1, April 27, 2017       X X    
152 Lincoln County Show Cause Packet 2, April 27, 2017       X X    
153 Lincoln County Show Cause Packet 3, Nebraska Supreme Court Online Library, April 27, 2017       X      
154 Lincoln County Show Cause Packet 4, April 27, 2017       X X    
155 PAD Spreadsheet, Lincoln County Market Area 3, 67 Sales X     X X    
156 PAD Spreadsheet, Lincoln County Market Area 4, 48 Sales X     X X    
157 Map of Lincoln County School Districts X     X X    
158 PAD Spreadsheet, Total Number of Qualified Agricultural Sales X     X X    
159 Madison County Commercial Property Type 02 Sales 1p. X     X X    
160 2017 Madison County- Property Type 2 Commercial 1p. X     X X    
161 Excel Worksheet Cherry County 1p.       X X    
162 Impact of Proposed Adjustment Across County Lines-School District Cherry County1p.       X X    
163 Constitution of Nebraska 4 pp.       X X    
164 2017 Assessment Actions Cherry County 8pp.       X X    
165 Land Owner Response to TERC Action1p.       X X    
166 Monahan Photos Cherry County 11pp.       X X    
167 Cherry County 2017 Avereage Acre Value Comparison-Proposed Adjustments       X X    
168 Cherry County Base School Districts 1p.       X X    
169 Map Monahan Cattle Company Cherry County 1p.       X X    
170 Community College Districts 1p.       X X    
171 Monahan Cattle Company Example       X X    
172 Impact of Proposed Adjustments Across County Lines 1p.       X X    
173 Average Assessed Value of Grassland in Sandhills Region Cherry County 1p.       X X    
174 Impact of Proposed Adjustment Across County Lines-School District Tax Dollars Cherry County 1p.       X X    
175 Cherry County Market Area 16.1 2pp.       X X    
176 Blaine County Market Area 5.1 2pp. X     X X    
177 Supreme Court Case Blaine County 27pp.       X X    
178 Farm Credit Services of America Appraisal Department Blaine County 18pp.       X X    
179 Averaged Assessed Value of Grassland in Sandhills Region Sent by Blaine County 1p.       X X    
180 Blaine County 2017 Proposed Adjustment Average Acre Value Comparison       X X    
181 Sandhills Pasture Blaine County 1p.       X X    
182 Appraisal Report Blaine County 2pp.       X X    
183 Impact of Proposed Adjustment Across County Lines-School District Tax Dollars Blaine County       X X    
184 Blaine County Base School Districts       X X    
185 Average Grassland Assessed Values 2002-2017 Blaine and Brown Counties       X X    
186 Letter from Duane McClain Broker/Owner Blaine County       X X    
187 Sandhills Grass Statistics 1p.       X      
188 Sandhills Sales by Study Period Year 1p.       X      
189 Sandhills Sales 3pp.       X      
190 Letter from Duane McClain Broker/Owner Cherry County 2pp.       X      
191 PAD 2017 TERC R&O Statistics 2017 What If Stat, Brown County Draft Statistics Using 2017 Values              
192 2017 Proposed Values Cherry County 1p.       X X    
193 Monahan Map and Photos, Cherry County 11pp.       X X    
194 Map of Cherry County (Oversized)       X X    
195 Table and Map, Cherry County 1p.              
196 Douglas County Board of Equalization Resolution No. 75       X X    
197 Letter from Property Tax Administrator to Commissioner Kelly       X X    
198 2017 Reports and Opinions of the Property Tax Administrator - Sarpy County       X X    
199 2017 Reports and Opinions of the Property Tax Administrator - Douglas County       X X    
200 Affidavit of Rich James - Sarpy County Treasurer       X X