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.

Rules & Regulations

The Rules and Regulations of the Tax Equalization and Review Commission are found in Title 442 of the Nebraska Administrative Code. By clicking the link below you will be taken to the Nebraska Administrative Code as maintained on the Secretary of State’s Web Site.


Title 442 Nebraska Administrative Code