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 links 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

Chapter 1: Enabling Authority 
Chapter 2: Definitions 
Chapter 3: Authority and Duties 
Chapter 4: General Rules of Practice 
Chapter 5: Rules of Practice and Procedure for Hearings 
Chapter 6: Appeals from the Commission 
Chapter 7: Repealed 
Chapter 8: Petition for Rulemaking 
Chapter 9: Equalization Duties 
Chapter 10: Invalidation or Suspension of Assessor’s Certificate 
Chapter 11: Repealed 
Chapter 12: Discovery Rules

Related Links:

Nebraska Secretary of State’s Rules and Regulations Web Site