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.

2022 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 2022 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Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.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 Party Offrd Recd Denied Withdrawn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 Reports & Opinions of PTA
General Information
         
95 Omaha World Herald Publication Affidavit.pdf          
96 Lincoln Journal Star Publication Affidavit.pdf          
97 Standard_on_Ratio_Studies.pdf          
98 ReviewofSalesRatioStudy0804[1].pdf          
99 Policy 502.pdf          
100 Agricultural Measurement Procedure.pdf        
101 CURRICULUM VITAE-R. Sorensen.pdf          
102 2022 Sales File Practice Manual.pdf          
103 PAD SV Methodology.pdf          
104 County_ComputerVendors_TERC2022.pdf          
105 Property_Valued_by_the_State 2022.pdf          
106 Exhibit_106_Equalization_Rate_Centrally_Assessed Property 2022.pdf            
107 CURRICULUM VITAE-S. Scott.pdf          
108 CURRICULUM VITAE FOR R. L. Loontjer.pdf          
109 AAASales Clarification.pdf          
110 Arthur Grass + 11% What If Ex.pdf          
111 Arthur Grass Sales Ex.pdf          
112 Cedar Res VG 5 3 Changes What If Ex.pdf          
113 Cedar Res VG 5 Substat Ex.pdf          
114 Dawes Res VG 10 Substat Ex.pdf          
115 Dawes Res VG 16 Under 30K - 33% What If Ex.pdf          
116 Dawes Res VG 16 Under 30K - 50% What If Ex.pdf          
117 Fillmore Res VG 5 Substat Ex.pdf          
118 Frontier Res VG 2 Substat Ex.pdf          
119 Gage Comm VG 3 Substat Ex.pdf          
120 Gage Res VG 11 Substat Ex.pdf          
121 Gage Res VG 18 Substat Ex.pdf          
122 Garfield Res VG 1 Substat Ex.pdf          
123 Garfield Res VG 3 Substat Ex.pdf          
124 Hamilton Res VG 5 Substat Ex.pdf          
125 Holt Comm VG 1 Substat Ex.pdf          
126 Holt Res VG 2 Substat Ex.pdf          
127 Holt Res VG 6 Substat Ex.pdf          
128 Kearney Res VG 2 Substat Ex.pdf          
129 Loup Res VG 6 Substat Ex.pdf          
130 Madison Comm VG 5 Substat Ex.pdf          
131 Madison Comm VG 30 Substat Ex.pdf          
132 Madison Res VG 5 Substat Ex.pdf          
133 Madison Res VG 10 Substat Ex.pdf          
134 Madison Res VG 15 Substat Ex.pdf          
135 Madison Res VG 30 Substat Ex.pdf          
136 Nance Res VG 1 Substat Ex.pdf          
137 Nance Res VG 3 Substat Ex.pdf          
138 Nuckolls Res VG 1 Substat Ex.pdf          
139 Nuckolls Res VG 7 Substat Ex.pdf          
140 Otoe Res VG 2 Substat Ex.pdf          
141 Platte Com VG 3 Substat Ex.pdf          
142 Platte Res VG 4 Substat Ex.pdf          
143 Platte Res VG 6 Substat Ex.pdf          
144 Platte Res VG 11 Substat Ex.pdf          
145 Polk Ag Irrigated Substats Ex.pdf          
146 Polk Res VG 3 Substat Ex.pdf          
147 Richardson Res VG 1 Substat Ex.pdf          
148 Richardson Res VG 3 Substat Ex.pdf          
149 Sheridan Res VG 10 Substat Ex.pdf          
150 Sheridan Res VG 30 Substat Ex.pdf          
151 Sherman Res VG 1 Substat Ex.pdf          
152 Sherman Res VG 2 Substat Ex.pdf          
153 Stanton Res VG 30 Substat Ex.pdf          
154 Thayer Res VG 9 Substat Ex.pdf          
155 Webster Res VG 3 Substat Ex.pdf          
156 Webster Res VG 5 Substat Ex.pdf          
157 York Comm VG 1 Substat Ex.pdf          
158 Brown County Assessor Letter.pdf          
159 Brown County Res Sales What If Spreadsheet          
160 Chase County - Request for Show Cause Hearing.pdf          
161 PRD Memo - PTA Sorensen.pdf          
162 Webster County Agland Sales Spreadsheet (Agland Value, All Qualified Sales, Less than 5%, Dry 80%)          
163 Webster County Problems between Rosters for Agland Spreadsheet          
164 Webster County Agland Removing Less than 40 Acres Spreadsheet          
165 Webster County Qualified and Non-Qualified Ag Sale Roster 4-11-22          
166 Webster County Qualified Ag-Un Sale Roster 4-11-22          
167 Webster County Qualified Ag Sale Roster 4-7-22          
168 Webster County Qualified UAG-UN Sale Roster 1-18-22          
169 Webster Ag -9.164% What If Ex.pdf              
170 Webster Ag -8.362% What If Ex.pdf          
171 Cass County ST-RES VG increases.xlsx          
172 Cass Res +5% What If Ex.pdf          
173 Cass Res +5% With Assr Locations What If Ex.pdf          
174 6% Webster Decrease to Dryland What If.pdf          
175 Webster -6% What If (County Version).pdf          
176 Webster Qualified Min Non Sale Roster.pdf          
177  WEBSTER SALES FILE DRY AFTER CORRECTIONS.xlsx          
178 Hotz-Sorensen PRD Email Full.pdf            
179 Cass & Webster PTA Audit Certification.pdf              

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