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Nebraska Tax Equalization & Review Commission

General Information
  • Formal Name:
    Nebraska Tax Equalization & Review Commission
  • Contact Person:
    Nancy Salmon, Commissioner
  • Purpose:
    MISSION AND PRINCIPLES:The mission of the Tax Equalization and Review Commission is to achieve statewide equalization of assessments of property for taxation as required by the Constitution of the State of Nebraska, and to review decisions of others impacting the valuation or taxation of property in an open, accessible and impartial forum.
  • How Many Affectable:
    All the Taxpayers in the State are affected the State Wide Equalization Process and also the taxpayers that choose to appeal their valuations or exemptions.
  • How Many Served:
    All Taxpayers in the State of Nebraska
  • Year Created:
    1996
  • Year Active:
    Since 1996
  • Sunset Date:
    blank
Authorization
  • Authorization Citation:
    The Tax Equalization and Review Commission is a Constitutional Agency created by Article IV, Section 28 of the Constitution of the State of Nebraska.
  • Parent Agency:
    The Governor's Office
Memberships and Meetings
  • Number Of Members:
    3
  • Who Appoints:
    Governor
  • Legislative Approval:
    yes
  • Qualifications Of Members:
    At least one commissioner shall possess the certification or training required to become a licensedresidential real property appraiser as set forth in section 76-2230.(4) At least one commissioner shall have been engaged in the practice of law in the State of Nebraska for atleast five years, which may include prior service as a judge, and shall be currently admitted to practice beforethe Nebraska Supreme Court
  • Per Diem:
    No
  • Expense Reimbursement:
    yes
  • Term Length:
    6 years
  • Terms Rotate or Expire At Once:
    Terms Rotate
Meetings Required In:
  • Required FY 13-14:
    1
  • Held FY 13-14:
    1
  • Required FY 14-15:
    1
  • Held FY 14-15:
    1
  • Required FY 15-16:
    1
  • Held FY 15-16:
    1
Operations
  • Support Staff:
    yes
  • Shared or Separate:
    Separate
  • FY 13-14 Budget:
    946,009
  • FY 14-15 Budget:
    898,514.90
  • FY 15-16 Budget:
    823,079
  • Other Funding Sources:
    None
  • Spending Authority:
    yes. The Tax Equalization & Review is given a general budget and has a cash fund it pays expenses from.
Accomplishments
  • Since July 1, 2012:
    The Commission has conducted 4 State Wide Equalization Proceedings. Has processed over 5,750 appeals. Some are still being scheduled for hearings.