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.

2023 Commission Orders and Actions

Click on the County name to see a copy of the Commission’s Final Equalization Order for that County

✓ = The County has this category of property but no adjustments were made to the category.

Residential = Residential class of real property and its subclasses.
Commercial = Commercial and industrial class of real property and its subclasses.
Agricultural = The agricultural land and horticultural land class of real property not subject to special valuation and its subclasses.
Special Value = Special Value for the agricultural land and horticultural land class receiving special valuation and its subclasses.

# County Residential Commercial Agricultural Special Value
1 1Adams.pdf ✓ ✓ ✓  
2 2Antelope.pdf ✓ ✓ ✓  
3 3Arthur.pdf ✓ ✓ ✓  
4 4Banner.pdf ✓ ✓ ✓  
5 5Blaine.pdf ✓ ✓ ✓  
6 6Boone.pdf ✓ ✓ ✓  
7 7BoxButte.pdf ✓ ✓ ✓  
8 8Boyd.pdf ✓ ✓ ✓  
9 9Brown.pdf ✓ ✓ ✓ ✓
10 10Buffalo.pdf ✓ ✓ ✓ ✓
11 11Burt.pdf ✓ ✓ ✓  
12 12Butler.pdf ✓ ✓ ✓  
13 13Cass.pdf ✓ ✓ ✓ ✓
14 14Cedar.pdf ✓ ✓ ✓  
15 15Chase.pdf ✓ ✓ ✓  
16 16Cherry.pdf ✓ ✓ ✓  
17 17Cheyenne.pdf ✓ ✓ ✓  
18 18Clay.pdf ✓ ✓ ✓  
19 19Colfax.pdf ✓ ✓ ✓  
20 20Cuming.pdf ✓ ✓ ✓ ✓
21 21Custer.pdf ✓ ✓ ✓  
22 22Dakota.pdf ✓ ✓ ✓  
23 23Dawes.pdf ✓ ✓ ✓ ✓
24 24Dawson.pdf ✓ ✓ ✓ ✓
25 25Deuel.pdf ✓ ✓ ✓  
26 26Dixon.pdf ✓ ✓ ✓  
27 27Dodge.pdf ✓ ✓ ✓  
28 28Douglas.pdf ✓ ✓   ✓
29 29Dundy.pdf ✓ ✓ ✓  
30 30Fillmore.pdf ✓ ✓ ✓  
31 31Franklin.pdf ✓ ✓ ✓  
32 32Frontier.pdf ✓ ✓ ✓  
33 33Furnas.pdf ✓ ✓ ✓  
34 34Gage.pdf ✓ ✓ ✓  
35 35Garden.pdf ✓ ✓ ✓ ✓
36 36Garfield.pdf ✓ ✓ ✓  
37 37Gosper.pdf ✓ ✓ ✓  
38 38Grant.pdf ✓ ✓ ✓  
39 39Greeley.pdf ✓ ✓ ✓  
40 40Hall.pdf ✓ ✓ ✓  
41 41Hamilton.pdf ✓ ✓ ✓  
42 42Harlan.pdf ✓ ✓ ✓  
43 43Hayes.pdf ✓ ✓ ✓  
44 44Hitchcock.pdf ✓ ✓ ✓ ✓
45 45Holt.pdf ✓ ✓ ✓  
46 46Hooker.pdf ✓ ✓ ✓  
47 47Howard.pdf ✓ ✓ ✓  
48 48Jefferson.pdf ✓ ✓ ✓  
49 49Johnson.pdf ✓ ✓ ✓  
50 50Kearney.pdf ✓ ✓ ✓  
51 51Keith.pdf ✓ ✓ ✓ ✓
52 52KeyaPaha.pdf ✓ ✓ ✓  
53 53Kimball.pdf ✓ ✓ ✓  
54 54Knox.pdf ✓ ✓ ✓  
55 55Lancaster.pdf ✓ ✓ ✓ ✓
56 56Lincoln.pdf ✓ ✓ ✓ ✓
57 57Logan.pdf ✓ ✓ ✓  
58 58Loup.pdf ✓ ✓ ✓  
59 59Madison.pdf ✓ ✓ ✓  
60 60McPherson.pdf ✓ ✓ ✓  
61 61Merrick.pdf ✓ ✓ ✓  
62 62Morill.pdf ✓ ✓ ✓ ✓
63 63Nance.pdf ✓ ✓ ✓  
64 64Nemaha.pdf ✓ ✓ ✓  
65 65Nuckolls.pdf ✓ ✓ ✓  
66 66Otoe.pdf ✓ ✓ ✓  
67 67Pawnee.pdf ✓ ✓ ✓  
68 68Perkins.pdf ✓ ✓ ✓  
69 69Phelps.pdf ✓ ✓ ✓  
70 70Pierce.pdf ✓ ✓ ✓  
71 71Platte.pdf ✓ ✓ ✓ ✓
72 72Polk.pdf ✓ ✓ ✓  
73 73RedWillow.pdf ✓ ✓ ✓  
74 74Richardson.pdf ✓ ✓ ✓  
75 75Rock.pdf ✓ ✓ ✓  
76 76Saline.pdf

VG2 Land Component of Improved Parcels +18%

VG2 Improvements +5%

VG5 Improvement +6%

✓ ✓  
77 77Sarpy.pdf ✓ ✓   ✓
78 78Saunders.pdf ✓ ✓ ✓ ✓
79 79ScottsBluff.pdf ✓ ✓ ✓ ✓
80 80Seward.pdf ✓ ✓ ✓  
81 81Sheridan.pdf ✓ ✓ ✓  
82 82Sherman.pdf ✓ ✓ ✓  
83 83Sioux.pdf ✓ ✓ ✓  
84 84Stanton.pdf ✓ ✓ ✓  
85 85Thayer.pdf ✓ ✓ ✓  
86 86Thomas.pdf ✓ ✓ ✓  
87 87Thurston.pdf ✓ ✓ ✓  
88 88Valley.pdf ✓ ✓ ✓  
89 89Washington.pdf ✓ ✓   ✓
90 90Wayne.pdf ✓ ✓ ✓  
91 91Webster.pdf ✓ ✓ ✓  
92 92Wheeler.pdf ✓ ✓ ✓  
93 93York.pdf ✓ ✓ ✓