Official Nebraska Governement Website

Welcome

Click here for a printable copy of the Tax Equalization and Review Commission Appeal Form:
 APPEAL FORM (Please note: this is NOT the county board of equalization protest form)

OVERVIEW

capital buildingThe Nebraska Tax Equalization and Review Commission is a Constitutional body created by the Legislature in 1996, to provide a simpler, less expensive avenue of appeal for property owners to challenge the assessment of property in Nebraska.

There are three Governor appointed members of the Commission. The Primary powers and duties of the Commission include, but are not limited to, hearing appeals from decisions of the county board of equalization regarding taxation, valuation, or assessment of real or personal property, and the annual equalization of the assessed value, special value or recapture value of all real property in Nebraska.