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Tax Equalization and Review Commission

General Information
  • Formal Name:
    Tax Equalization and Review Commission
  • Contact Person:
    Timothy Sopinski
  • Purpose:
    The purpose of the Tax Equalization and Review Commission is to provide a simpler, less expensive avenue of appeal for property owners to challenge the assessment of property in Nebraska. The Commission also hold annual proceedings for statewide property value equalization.
  • How Many Affectable:
    All real property owners in the State of Nebraska.
  • How Many Served:
    On average, 1,951 appeals have been filed each year for the last five years.
  • Year Created:
    1996
  • Year Active:
    1996
  • Sunset Date:
    None
Authorization
  • Authorization Citation:
    Nebraska Revised Statutes Section 77-5003
  • Parent Agency:
    None
Memberships and Meetings
  • Number Of Members:
    3
  • Who Appoints:
    Governor
  • Legislative Approval:
    Yes
  • Qualifications Of Members:
    One commissioner from each congressional district. At least one shall be admitted to practice law before the Nebraska Supreme Court. At least one shall possess the certification or training required to become a licensed residential real estate property appraiser.
  • Per Diem:
    None
  • Expense Reimbursement:
    Yes, per Neb. Rev. Stat. Sections 81-1174 to 81-1177
  • Term Length:
    6 years
  • Terms Rotate or Expire At Once:
    Terms Rotate
Meetings Required In:
  • Required FY 13-14:
    Tax Year 2013 Appeals Filed: 2,268
  • Held FY 13-14:
    blank
  • Required FY 14-15:
    Tax Year 2014 Appeals Filed: 1,661
  • Held FY 14-15:
    blank
  • Required FY 15-16:
    Tax Year 2015 Appeals Filed: 1,821
  • Held FY 15-16:
    blank
Operations
  • Support Staff:
    Yes
  • Shared or Separate:
    Shared
  • FY 13-14 Budget:
    858,016
  • FY 14-15 Budget:
    898,514
  • FY 15-16 Budget:
    886,079
  • Other Funding Sources:
    None
  • Spending Authority:
    No
Accomplishments
  • Since July 1, 2012:
    The Tax Equalization and Review Commission continues to provide an avenue of appeal for the taxpayers of Nebraska in an efficient and cost effective manner. Over the years, the volume of appeals has increased significantly, while the budget of the Commission has remained relatively flat. In addition, the Commission continues to provide statewide property equalization on an annual basis.