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.

Publications

Appeal Form

Dismissal Form

Notes on the Dismissal Form:

  • Your appeal is a formal legal proceeding. You may only request dismissal of your appeal if you are the person who filed the appeal or another person authorized by law to sign pleadings on behalf of the party that filed the appeal.
  • If the deadline for filing appeals has passed, your appeal will be dismissed "with prejudice." "With prejudice" is a legal term that means you may not re-file or re-open the appeal for that tax year after it has been dismissed.
  • The filing fee you submitted with your appeal has already been applied to the costs of preparing your case file(s), reviewing your appeal materials, and notifying the other parties of your appeal. No costs, fees, or expenses you have already paid will be refunded to you if you dismiss your appeal.
  • You may not withdraw or revoke the request to dismiss once it has been submitted.

What to Expect at Your Valuation Hearing

Informal Single Commissioner Hearings By the Tax Equalization and Review Commission

Review of the Expanded Agricultural Land Analysis Methodology prepared for the State of Nebraska, Department of Revenue, Property Assessment Division and Tax Equalization and Review Commission (October 31, 2011)