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.

2007 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 2007 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. The lag may be as much as 24 hours.

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.

TERC = Exhibit offered by the Tax Equalization and Review Commission.
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.
Tax Payer = 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Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.

# Description of Exhibit TERC PTA Co. Tax Payer Offrd Recd Denied Withdrawn
1 Reports & Opinions of PTA
Adams County
    X     X X  
2 Reports & Opinions of PTA
Antelope County
  X     X X    
3 Reports & Opinions of PTA
Arthur County
  X     X X    
4 Reports & Opinions of PTA
Banner County
  X     X X    
5 Reports & Opinions of PTA
Blaine County
  X     X X    
6 Reports & Opinions of PTA
Boone County
  X     X X    
7 Reports & Opinions of PTA
Box Butte County
  X     X X    
8 Reports & Opinions of PTA
Boyd County
  X     X X    
9 Reports & Opinions of PTA
Brown County
  X     X X    
10 Reports & Opinions of PTA
Buffalo County
  X     X X    
11 Reports & Opinions of PTA
Burt County
  X     X X    
12 Reports & Opinions of PTA
Butler County
  X     X X    
13 Reports & Opinions of PTA
Cass County
  X     X X    
14 Reports & Opinions of PTA
Cedar County
  X     X X    
15 Reports & Opinions of PTA
Chase County
  X     X X    
16 Reports & Opinions of PTA
Cherry County
  X     X X    
17 Reports & Opinions of PTA
Cheyenne County
  X     X X    
18 Reports & Opinions of PTA
Clay County
  X     X X    
19 Reports & Opinions of PTA
Colfax County
  X     X X    
20 Reports & Opinions of PTA
Cuming County
  X     X X    
21 Reports & Opinions of PTA
Custer County
  X     X X    
22 Reports & Opinions of PTA
Dakota County
  X     X X    
23 Reports & Opinions of PTA
Dawes County
  X     X X    
24 Reports & Opinions of PTA
Dawson County
  X     X X    
25 Reports & Opinions of PTA
Deuel County
  X     X X    
26 Reports & Opinions of PTA
Dixon County
  X     X X    
27 Reports & Opinions of PTA
Dodge County
  X     X X    
28 Reports & Opinions of PTA
Douglas County
  X     X X    
29 Reports & Opinions of PTA
Dundy County
  X     X X    
30 Reports & Opinions of PTA
Fillmore County
  X     X X    
31 Reports & Opinions of PTA
Franklin County
  X     X X    
32 Reports & Opinions of PTA
Frontier County
  X     X X    
33 Reports & Opinions of PTA
Furnas County
  X     X X    
34 Reports & Opinions of PTA
Gage County
  X     X X    
35 Reports & Opinions of PTA
Garden County
  X     X X    
36 Reports & Opinions of PTA
Garfield County
  X     X X    
37 Reports & Opinions of PTA
Gosper County
  X     X X    
38 Reports & Opinions of PTA
Grant County
  X     X X    
39 Reports & Opinions of PTA
Greeley County
  X     X X    
40 Reports & Opinions of PTA
Hall County
  X     X X    
41 Reports & Opinions of PTA
Hamilton County
  X     X X    
42 Reports & Opinions of PTA
Harlan County
  X     X X    
43 Reports & Opinions of PTA
Hayes County
  X     X X    
44 Reports & Opinions of PTA
Hitchcock County
  X     X X    
45 Reports & Opinions of PTA
Holt County
  X     X X    
46 Reports & Opinions of PTA
Hooker County
  X     X X    
47 Reports & Opinions of PTA
Howard County
  X     X X    
48 Reports & Opinions of PTA
Jefferson County
  X     X X    
49 Reports & Opinions of PTA
Johnson County
  X     X X    
50 Reports & Opinions of PTA
Kearney County
  X     X X    
51 Reports & Opinions of PTA
Keith County
  X     X X    
52 Reports & Opinions of PTA
Keya Paya County
  X     X X    
53 Reports & Opinions of PTA
Kimball County
  X     X X    
54 Reports & Opinions of PTA
Knox County
  X     X X    
55 Reports & Opinions of PTA
Lancaster County
  X     X X    
56 Reports & Opinions of PTA
Lincoln County
  X     X X    
57 Reports & Opinions of PTA
Logan County
  X     X X    
58 Reports & Opinions of PTA
Loup County
  X     X X    
59 Reports & Opinions of PTA
Madison County
  X     X X    
60 Reports & Opinions of PTA
McPherson County
  X     X X    
61 Reports & Opinions of PTA
Merrick County
  X     X X    
62 Reports & Opinions of PTA
Morrill County
  X     X X    
63 Reports & Opinions of PTA
Nance County
  X     X X    
64 Reports & Opinions of PTA
Nemaha County
  X     X X    
65 Reports & Opinions of PTA
Nuckolls County
  X     X X    
66 Reports & Opinions of PTA
Otoe County
  X     X X    
67 Reports & Opinions of PTA
Pawnee County
  X     X X    
68 Reports & Opinions of PTA
Perkins County
  X     X X    
69 Reports & Opinions of PTA
Phelps County
  X     X X    
70 Reports & Opinions of PTA
Pierce County
  X     X X    
71 Reports & Opinions of PTA
Platte County
  X     X X    
72 Reports & Opinions of PTA
Polk County
  X     X X    

73

Reports & Opinions of PTA
Red Willow County
  X     X X    
74 Reports & Opinions of PTA
Richardson County
  X     X X    
75 Reports & Opinions of PTA
Rock County
  X     X X    
76 Reports & Opinions of PTA
Saline County
  X     X X    
77 Reports & Opinions of PTA
Sarpy County
  X     X X    
78 Reports & Opinions of PTA
Saunders County
  X     X X    
79 Reports & Opinions of PTA
Scotts Bluff County
  X     X X    
80 Reports & Opinions of PTA
Seward County
  X     X X    
81 Reports & Opinions of PTA
Sheridan County
  X     X X    
82 Reports & Opinions of PTA
Sherman County
  X     X X    
83 Reports & Opinions of PTA
Sioux County
  X     X X    
84 Reports & Opinions of PTA
Stanton County
  X     X X    
85 Reports & Opinions of PTA
Thayer County
  X     X X    
86 Reports & Opinions of PTA
Thomas County
  X     X X    
87 Reports & Opinions of PTA
Thurston County
  X     X X    
88 Reports & Opinions of PTA
Valley County
  X     X X    
89 Reports & Opinions of PTA
Washington County
  X     X X    
90 Reports & Opinions of PTA
Wayne County
  X     X X    
91 Reports & Opinions of PTA
Webster County
  X     X X    
92 Reports & Opinions of PTA
Wheeler County
  X     X X    
93 Reports & Opinions of PTA
York County
  X     X X    
94 Reports & Opinions of PTA
General Information
  X     X X    
95 Legal Notice -dated April 5, 2007, 1p. X       X X    
96 Notice and Transmission of Notice to Omaha World Herald- dated April 5, 2007, 6pp. X       X X    
97 Notice and Transmission of Notice to Lincoln Journal Star- dated April 5, 2007, 6pp. X       X X    
98 News Release- dated April 5, 2007, 1p. X       X X    
99 Transmission of News Release to Omaha World Herald- dated April 6, 2007, 2pp. X       X X    
100 Transmission of News Release to Lincoln Journal Star- dated April 6, 2007, 2pp. X       X X    
101 Transmission of News Release to Grand Island Independent- dated April 6, 2007, 2pp. X       X X    
102 Transmission of News Release to Norfolk Daily News- dated April 6, 2007, 2pp. X       X X    
103 Transmission of News Release to Scotts Bluff Star Herald- dated April 6, 2007, 2pp. X       X X    
104 Transmission of News Release to the Associated Press- dated April 6, 2007, 2pp. X       X X    
105 Affidavit of Publication of Legal Notice from Omaha World Herald- dated April 9, 2007, 1p. X       X X    
106 Affidavit of Publication of Legal Notice from Lincoln Journal Star- dated April , 2007, pp. X       X X    
107 PA & T Sales File Practice Manual   X     X X    
108 Standards for Measurement and Analysis of Classess and Subclasses of Real property, 5pp.   X     X X    
109 Curriculum Vitaes for the DPAT, 36pp.   X     X X    
110 Amended Buffalo County Abstract, 56pp.   X     X X    
111 Notebook Av Value Ag (Due to the size of this exhibit it has been broken up into nine (9) parts)
Part 1, Part 2, Part 3,
Part 4, Part 5, Part 6,
Part 7, Part 8, Part 9,
228pp.
  X     X      
112 95% & 70% Confidence, 11pp.   X     X X    
113 PA&T 2007 R&O Statistics What If ID:
4957 Commercial Cass County , 7pp.
  X     X X    
114 PA&T 2007 R&O Statistics Base Stat Commercial Cass County , 6pp.   X     X X    
115 PA&T 2007 R&O Statistics What If ID:
4959 Commercial Seward County, 6pp.
  X     X X    
116 PA&T 2007 R&O Statistics What If ID:
4960 Commercial Cass County , 7pp.
  X     X X    
117 PA&T 2007 R&O Statistics What If ID:
4961 Commercial Cass County, 7pp.
  X     X X    
118 PA&T 2007 R&O Statistics What If ID:
4963 Substat Commercial Washington County, 5pp.
  X     X X    
119 PA&T 2007 R&O Statistics What If ID:
4964 Commercial Cass County, 7pp.
  X     X X    
120 PA&T 2007 R&O Statistics What If ID:
4965 Commercial Washington County, 6pp.
  X     X X    
121 PA&T 2007 R&O Statistics What If ID:
4966 Substat Commercial Washington County, 5pp.
  X     X X    
122 PA&T 2007 R&O Statistics What If ID:
4967 Commercial Sarpy County, 7pp.
  X     X X    
123 PA&T 2007 R&O Statistics What If ID:
4968 Residential Pawnee County, 6pp.
  X     X X    
124 PA&T 2007 R&O Statistics What If ID:
4970 Substat Residential Pawnee County, 5pp.
  X     X X    
125 PA&T 2007 R&O Statistics What If ID:
4973 Residential Saline County, 6pp.
  X     X X    
126 PA&T 2007 R&O Statistics What If ID:
4974 Substat Residential Saline County, 5pp.
  X     X X    
127 PA&T 2007 R&O Statistics What If ID:
4981 Commercial Holt County, 6pp.
  X     X X    
128 PA&T 2007 R&O Statistics What If ID:
4982 Substat Residential Holt County, 6pp.
  X     X X    
129 PA&T 2007 R&O Statistics What If ID:
4986 Residential Loup County, 5pp.
  X     X X    
130 PA&T 2007 R&O Statistics What If ID:
4979 Agricultural Unimproved Clay County, 6pp.
  X     X X    
131 PA&T 2007 R&O Statistics What If ID:
7978 Residential Clay County, 6pp.
  X     X X    
132 PA&T 2007 R&O Statistics What If ID:
4980 Agricultural Unimproved Clay County, 6pp.
  X     X X    
133 PA&T 2007 R&O Statistics What If ID:
4987 Substat Residential Clay County, 5pp.
  X     X X    
134 PA&T 2007 R&O Statistics What If ID:
4990 Substat Agricultural Unimproved Clay County, 4pp.
  X     X X    
135 PA&T 2007 R&O Statistics What If ID:
4997 Residential Dawes County, 6pp.
  X     X X    
136 PA&T 2007 R&O Statistics What If ID:
5000 Commercial Kimball County, 5pp.
  X     X X    
137 PA&T 2007 R&O Statistics What If ID:
5001 Agricultural Unimproved Morrill County, 6pp.
  X     X X    
138 PA&T 2007 R&O Statistics What If ID:
4920 Agricultural Unimproved Scotts Bluff County, 5pp.
  X     X X    
139 PA&T 2007 R&O Statistics What If ID:
4996 Commercial Sheridan County, 5pp.
  X     X X    
140 PA&T 2007 R&O Statistics What If ID:
5002 Commercial Chase County, 5pp.
  X     X X    
141 PA&T 2007 R&O Statistics What If ID:
4976 Commercial Stanton County, 5pp.
  X     X X    
142 PA&T 2007 R&O Statistics What If ID:
4977 Commercial Stanton County, 5pp.
  X     X X    
143 PA&T 2007 R&O Statistics What If ID:
5010 Substat Residential Custer County, 5pp.
  X     X X    
144 PA&T 2007 R&O Statistics What If ID:
5012 Substat Commercial Washington County, 5pp.
  X     X X    
145 PA&T 2007 R&O Statistics What If ID:
5015 Substat Commercial Washington County, 5pp.
  X     X X    
146 PA&T 2007 R&O Statistics What If ID:
5016 Substat Commercial Washington County, 6pp.
  X     X X    
147 PA&T 2007 R&O Statistics What If ID:
5018 Substat Commercial Washington County, 6pp.
  X     X X    
148 PA&T 2007 R&O Statistics What If ID:
5020 Substat Commercial Washington County , 6pp.
  X     X X    
149 PA&T 2007 R&O Statistics: Base Stat Agricultural Unimproved Clay County, 6pp.   X     X X    
150 PA&T 2007 R&O Statistics What If ID:
5021 Agricultural Unimproved Clay County, 6pp.
  X     X X    
151 Statistical Summary Report-Current Assessed Values 4/7 Cass County, 8pp.     X         X
152 PA&T 2007 R&O Statistics What If ID:
5022 Commercial Cass County, 7pp.
    X          
153 Excerpts of Reports & Opinions of PTA - for Sarpy County (pages 54, 55) , 2pp.     X   X X    
154 Excerpts of Reports & Opinions of PTA - Sarpy County (page 8), 1p.     X   X X    
155 Supplemental Information Residential/Commercial Sarpy County, 1p.     X   X X    
156 Map ((Features. GIS. City_Limit) Sarpy County, 1p.     X   X X    
157 Local Sale Location ID 11580273 Sarpy County, 1p.     X   X X    
158 Residential & Commercial Sales Worksheet Sarpy County, 6pp.     X   X X    
159 Map (Features. GIS. City_Limit) Sarpy County, 1p.     X   X X    
160 Assessor Location Sarpy County, 1p.     X   X X    
161 Statistical Summary 4/19/07 Sarpy County, 1p.     X   X X    
162 Market Transaction Data Sarpy County, 1p.     X   X X    
163 PA&T 2007 R&O Statistics What If ID:
5024 Substat Commercial Cass County , 7pp.
  X     X X    
164 PA&T 2007 R&O Statistics What If ID:
5033 Substat Commercial Cass County, 7pp.
  X     X X    
165 PA&T 2007 R&O Statistics What If ID:
5034 Commercial Cass County, 7pp.
  X     X X    
166 Consent to Entry of an Order – County Number 45 Holt County, 2pp.     X   X X    
167 Market Area Map Saline County, 1p.     X   X X    
168 PA&T 2007 R&O Statistics What If ID:
5061 Substat Residential Saline County, 5pp.
  X     X X    
169 TerraScan User Log # 38614.3809774276, 1p.     X   X X    
170 Roster Information Pawnee County, 1p.     X   X X    
171 Statistical Report Pawnee County, 28pp.     X   X X    
172 PA&T 2007 R&O Statistics: Base Stat Residential Pawnee County , 6pp.   X     X X    
173 PA&T 2007 R&O Statistics What If ID:
5062 Residential , 6pp.
  X     X X    
174 Equalization of Property Valued by the State , 156pp.   X     X X    
175 Equalization of Property Valued by the State 3pp.   X     X X    
176 Tax Year 2007 Public Service Co. & Railroads 3pp.   X     X X    
177 PA&T 2007 R&O Statistics What If ID:
5063 Substat Commercial Chase County, 5pp.
  X     X X    
178 Subclass Status Commercial Chase County, 2pp.     X   X X    
179 Subclass Status Commercial, Statistics after Hypothetically Removing 5 Outliers Chase County, 1p.     X   X X    
180 Condominium Storage Lots Chase County, 1p.     X   X X    
181 PA&T 2007 R&O Statistics: Base Stat Commercial Chase County, 4pp.   X     X X    
182 Commercial Property Kimball County, 2pp.     X   X X    
183 PA&T 2007 Preliminary Statistics Base Stat Commercial Kimball County, 2pp.     X   X X    
184 All 2007 Commercial Sales Kimball County , 1p.     X   X X    
185 2007 Sales Broke Down by Location & Use Kimball County, 2pp.     X   X X    
186 PA&T 2007 R&O Statistics What If ID:
5054 Commercial Kimball County
, 5pp.
    X   X X    
187 Letter from Clay County Assessor Linda Whiting, 4/30/07, 1p.     X   X X    
188 Letter from Washington County Assessor Steven Mencke, 4/27/07, 1p.     X   X X    
189 Real Estate Assessment List Kearney County, 7pp.     X   X X    
190 Form 422 with Attachments Kearney County, 17pp.     X   X X    
191 Certification of the PTA Cass County, 4pp.   X     X X    
192 Certification of the PTA Clay County, 5pp.   X     X X    
193 Certification of the PTA Dawes County, 6pp.   X     X X    
194 Certification of the PTA Holt County, 5pp.   X     X X    
195 Certification of the PTA Morrill County, 4pp.   X     X X    
196 Certification of the PTA Sheridan County, 4pp.   X     X X    
197 Certification of the PTA Washington County, 4pp.   X     X X