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.

2020 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 2020 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Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.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 Party Offrd Recd Denied Withdrawn
1 Reports & Opinions of PTA
01Adams.pdf
✓       ✓ ✓    
2 Reports & Opinions of PTA
02Antelope.pdf
✓       ✓ ✓    
3 Reports & Opinions of PTA
03Arthur.pdf
✓       ✓ ✓    
4 Reports & Opinions of PTA
04Banner.pdf
✓       ✓ ✓    
5 Reports & Opinions of PTA
05Blaine.pdf
✓       ✓ ✓    
6 Reports & Opinions of PTA
06Boone.pdf
✓       ✓ ✓    
7 Reports & Opinions of PTA
07Box Butte.pdf
✓       ✓ ✓    
8 Reports & Opinions of PTA
08Boyd.pdf
✓       ✓ ✓    
9 Reports & Opinions of PTA
09Brown.pdf
✓       ✓ ✓    
10 Reports & Opinions of PTA
10Buffalo.pdf
✓       ✓ ✓    
11 Reports & Opinions of PTA
11Burt.pdf
✓       ✓ ✓    
12 Reports & Opinions of PTA
12Butler.pdf
✓       ✓ ✓    
13 Reports & Opinions of PTA
13Cass.pdf
✓       ✓ ✓    
14 Reports & Opinions of PTA
14Cedar.pdf
✓       ✓ ✓    
15 Reports & Opinions of PTA
15Chase.pdf
✓       ✓ ✓    
16 Reports & Opinions of PTA
16Cherry.pdf
✓       ✓ ✓    
17 Reports & Opinions of PTA
17Cheyenne.pdf
✓       ✓ ✓    
18 Reports & Opinions of PTA
18Clay.pdf
✓       ✓ ✓    
19 Reports & Opinions of PTA
19Colfax.pdf
✓       ✓ ✓    
20 Reports & Opinions of PTA
20Cuming.pdf
✓       ✓ ✓    
21 Reports & Opinions of PTA
21Custer.pdf
✓       ✓ ✓    
22 Reports & Opinions of PTA
22Dakota.pdf
✓       ✓ ✓    
23 Reports & Opinions of PTA
23Dawes.pdf
✓       ✓ ✓    
24 Reports & Opinions of PTA
24Dawson.pdf
✓       ✓ ✓    
25 Reports & Opinions of PTA
25Deuel.pdf
✓       ✓ ✓    
26 Reports & Opinions of PTA
26Dixon.pdf
✓       ✓ ✓    
27 Reports & Opinions of PTA
27Dodge.pdf
✓       ✓ ✓    
28 Reports & Opinions of PTA
28Douglas.pdf
✓       ✓ ✓    
29 Reports & Opinions of PTA
29Dundy.pdf
✓       ✓ ✓    
30 Reports & Opinions of PTA
30Fillmore.pdf
✓       ✓ ✓    
31 Reports & Opinions of PTA
31Franklin.pdf
✓       ✓ ✓    
32 Reports & Opinions of PTA
32Frontier.pdf
✓       ✓ ✓    
33 Reports & Opinions of PTA
33Furnas.pdf
✓       ✓ ✓    
34 Reports & Opinions of PTA
34Gage.pdf
✓       ✓ ✓    
35 Reports & Opinions of PTA
35Garden.pdf
✓       ✓ ✓    
36 Reports & Opinions of PTA
36Garfield.pdf
✓       ✓ ✓    
37 Reports & Opinions of PTA
37Gosper.pdf
✓       ✓ ✓    
38 Reports & Opinions of PTA
38Grant.pdf
✓       ✓ ✓    
39 Reports & Opinions of PTA
39Greeley.pdf
✓       ✓ ✓    
40 Reports & Opinions of PTA
40Hall.pdf
✓       ✓ ✓    
41 Reports & Opinions of PTA
41Hamilton.pdf
✓       ✓ ✓    
42 Reports & Opinions of PTA
42Harlan.pdf
✓       ✓ ✓    
43 Reports & Opinions of PTA
43Hayes.pdf
✓       ✓ ✓    
44 Reports & Opinions of PTA
44Hitchcock.pdf
✓       ✓ ✓    
45 Reports & Opinions of PTA
45Holt.pdf
✓       ✓ ✓    
46 Reports & Opinions of PTA
46Hooker.pdf
✓       ✓ ✓    
47 Reports & Opinions of PTA
47Howard.pdf
✓       ✓ ✓    
48 Reports & Opinions of PTA
48Jefferson.pdf
✓       ✓ ✓    
49 Reports & Opinions of PTA
49Johnson.pdf
✓       ✓ ✓    
50 Reports & Opinions of PTA
50Kearney.pdf
✓       ✓ ✓    
51 Reports & Opinions of PTA
51Keith.pdf
✓       ✓ ✓    
52 Reports & Opinions of PTA
52Keya Paha.pdf
✓       ✓ ✓    
53 Reports & Opinions of PTA
53Kimball.pdf
✓       ✓ ✓    
54 Reports & Opinions of PTA
54Knox.pdf
✓       ✓ ✓    
55 Reports & Opinions of PTA
55Lancaster.pdf
✓       ✓ ✓    
56 Reports & Opinions of PTA
56Lincoln.pdf
✓       ✓ ✓    
57 Reports & Opinions of PTA
57Logan.pdf
✓       ✓ ✓    
58 Reports & Opinions of PTA
58Loup.pdf
✓       ✓ ✓    
59 Reports & Opinions of PTA
59Madison.pdf
✓       ✓ ✓    
60 Reports & Opinions of PTA
60McPherson.pdf
✓       ✓ ✓    
61 Reports & Opinions of PTA
61Merrick.pdf
✓       ✓ ✓    
62 Reports & Opinions of PTA
62Morrill.pdf
✓       ✓ ✓    
63 Reports & Opinions of PTA
63Nance.pdf
✓       ✓ ✓    
64 Reports & Opinions of PTA
64Nemaha.pdf
✓       ✓ ✓    
65 Reports & Opinions of PTA
65Nuckolls.pdf
✓       ✓ ✓    
66 Reports & Opinions of PTA
66Otoe.pdf
✓       ✓ ✓    
67 Reports & Opinions of PTA
67Pawnee.pdf
✓       ✓ ✓    
68 Reports & Opinions of PTA
68Perkins.pdf
✓       ✓ ✓    
69 Reports & Opinions of PTA
69Phelps.pdf
✓       ✓ ✓    
70 Reports & Opinions of PTA
70Pierce.pdf
✓       ✓ ✓    
71 Reports & Opinions of PTA
71Platte.pdf
✓       ✓ ✓    
72 Reports & Opinions of PTA
72Polk.pdf
✓       ✓ ✓    
73 Reports & Opinions of PTA
73Red Willow.pdf
✓       ✓ ✓    
74 Reports & Opinions of PTA
74Richardson.pdf
✓       ✓ ✓    
75 Reports & Opinions of PTA
75Rock.pdf
✓       ✓ ✓    
76 Reports & Opinions of PTA
76Saline.pdf
✓       ✓ ✓    
77 Reports & Opinions of PTA
77Sarpy.pdf
✓       ✓ ✓    
78 Reports & Opinions of PTA
78Saunders.pdf
✓       ✓ ✓    
79 Reports & Opinions of PTA
79ScottsBluff.pdf
✓       ✓ ✓    
80 Reports & Opinions of PTA
80Seward.pdf
✓       ✓ ✓    
81 Reports & Opinions of PTA
81Sheridan.pdf
✓       ✓ ✓    
82 Reports & Opinions of PTA
82Sherman.pdf
✓       ✓ ✓    
83 Reports & Opinions of PTA
83Sioux.pdf
✓       ✓ ✓    
84 Reports & Opinions of PTA
84Stanton.pdf
✓       ✓ ✓    
85 Reports & Opinions of PTA
85Thayer.pdf
✓       ✓ ✓    
86 Reports & Opinions of PTA
86Thomas.pdf
✓       ✓ ✓    
87 Reports & Opinions of PTA
87Thurston.pdf
✓       ✓ ✓    
88 Reports & Opinions of PTA
88Valley.pdf
✓       ✓ ✓    
89 Reports & Opinions of PTA
89Washington.pdf
✓       ✓ ✓    
90 Reports & Opinions of PTA
90Wayne.pdf
✓       ✓ ✓    
91 Reports & Opinions of PTA
91Webster.pdf
✓       ✓ ✓    
92 Reports & Opinions of PTA
92Wheeler.pdf
✓       ✓ ✓    
93 Reports & Opinions of PTA
93York.pdf
✓       ✓ ✓    
94 2020 Reports & Opinions General Information ✓       ✓ ✓    
95 Omaha World Herald Proof of Publication         ✓ ✓    
96 Lincoln Journal Star Proof of Publication.pdf         ✓ ✓    
97 Standard on Ratio Studies ✓       ✓ ✓    
98 Review of Sales Ratio Study ✓       ✓ ✓    
99 Policy 502 ✓       ✓ ✓    
100 Agricultural Land Analysis Procedure ✓       ✓ ✓  
101 Curriculum Vitae - Ruth A. Sorensen ✓       ✓ ✓    
102 Sales File Practice Manual ✓       ✓ ✓    
103 PAD SV Methodology ✓       ✓ ✓    
104

County Assessors Software Providers for

Administrative Systems as of March 2020

✓       ✓ ✓    
105 Property Valued by the State ✓       ✓ ✓    
106 Equalization Rate Centrally Assessed ✓       ✓ ✓    
107 Curriculum Vitae - Sarah Scott ✓       ✓ ✓    
108 Curriculum Vitae - Russel L. Loontjer ✓       ✓ ✓    
109 Box Butte Clarification 4.9.pdf ✓       ✓ ✓    
110 Cass County Residential Whatif VG2 - 7% VG3 + 7%.pdf ✓       ✓ ✓    
111 Cass County Only Ag Statistic.pdf ✓       ✓ ✓    
112 Cass VG2 Minus 7% All Sales.pdf ✓       ✓ ✓    
113 Cass Clarification 4.15.pdf ✓       ✓ ✓    
114 Garfield Ag Inquiry 4.15.pdf ✓       ✓ ✓    
115 Cheyenne VG80 +5%.pdf ✓       ✓ ✓    
116 Custer MA5 Grass -8.pdf ✓       ✓ ✓    
117 Nemaha Dryland +6% ✓       ✓ ✓    
118 Hamilton All Sales+VG1 VG5 VG6.pdf ✓       ✓ ✓    
119 Hitchcock Res VG 2 + 42%.pdf ✓       ✓ ✓    
120 Chase Commercial + 16%.pdf ✓       ✓ ✓    
121 Nemaha Dryland Sales (& Without High & Low) ✓       ✓ ✓    
122 Dodge - Letter - County Assessor Churchill   ✓     ✓ ✓    
123 Dodge - 2019 vs. 2020 Comm-Ind Values Spreadsheet   ✓     ✓ ✓    
124 Dodge - Letter - Sen. Lynne Walz.pdf       ✓ ✓ ✓    
125 Box Butte - A   ✓     ✓ ✓    
126 Box Butte - B   ✓     ✓ ✓    
127 Box Butte - C   ✓     ✓ ✓    
128 Box Butte - D   ✓     ✓ ✓    
129 Box Butte - E   ✓     ✓ ✓    
130 Box Butte Affidavit   ✓     ✓ ✓    
131 Boone - TERC 2020.pdf   ✓     ✓ ✓    
132 Boone VG 1 - 7% Improvement Only What If.pdf ✓       ✓ ✓    
133 Hamilton - Aurora Res Sales Oct 1 2019 to Dec 31 2019   ✓     ✓ ✓    
134 Hamilton VG 1 Imp + 8%.pdf ✓       ✓ ✓    
135 25 Deuel Post 2020 Agland Analysis #2   ✓     ✓ ✓    
136 Copy of 2020 MARKET AREA SALES - DODGE COUNTY.xlsx   ✓     ✓ ✓    
137 EXPLANATION LETTER TO TERC FOR 05-04-2020.pdf   ✓     ✓ ✓    
138 Thomas Kubert Qualifications- NRCS 03202020.pdf   ✓     ✓ ✓    
139 20-0125 Dodge County Letter- TERC.pdf   ✓     ✓ ✓    
140 Dodge +12% Land and Imps What If.pdf ✓       ✓ ✓    
141 Dodge +22% Imps Only What If.pdf ✓       ✓ ✓    
142                  
143                  
144                  
145                  
146                  
147                  
                   

 

*Exhibits marked by an asterisk are not available electronically. These exhibits are available for inspection by the public at the Commission's office.