Nebraska Revised Statutes

Neb. Rev. Stat. § 77-5007 (2026)

Commission; powers and duties

✓ current as of July 2026

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The commission has the power and duty to hear and determine appeals of:

(1) Decisions of any county board of equalization equalizing the value of individual tracts, lots, or parcels of real property so that all real property is assessed uniformly and proportionately;

(2) Decisions of any county board of equalization granting or denying tax-exempt status for real or personal property or an exemption from motor vehicle taxes and fees;

(3) Decisions of the Tax Commissioner determining the taxable property of a railroad company, car company, public service entity, or air carrier within the state;

(4) Decisions of the Tax Commissioner determining adjusted valuation pursuant to section 79-1016;

(5) Decisions of any county board of equalization on the valuation of personal property or any penalties imposed under sections 77-1233.04 and 77-1233.06;

(6) Decisions of any county board of equalization on claims that a levy is or is not for an unlawful or unnecessary purpose or in excess of the requirements of the county;

(7) Decisions of any county board of equalization granting or rejecting an application for a homestead exemption;

(8) Decisions of the Department of Motor Vehicles determining the taxable value of motor vehicles pursuant to section 60-3,188;

(9) Decisions of the Tax Commissioner made under section 77-1330;

(10) Any other decision of any county board of equalization;

(11) Any other decision of the Tax Commissioner regarding property valuation, exemption, or taxation;

(12) Decisions of the Tax Commissioner pursuant to section 77-3520;

(13) Final decisions of a county board of equalization appealed by the Tax Commissioner or Property Tax Administrator pursuant to section 77-701;

(14) Determinations of the Rent-Restricted Housing Projects Valuation Committee regarding the capitalization rate to be used to value rent-restricted housing projects pursuant to section 77-1333 or the requirement under such section that an income-approach calculation be used by county assessors to value rent-restricted housing projects;

(15) The requirement under section 77-1314 that the income approach, including the use of a discounted cash-flow analysis, be used by county assessors; and

(16) Any other decision, determination, action, or order from which an appeal to the commission is authorized.

The commission has the power and duty to hear and grant or deny relief on petitions.

Notes of Decisions

Cited in 16 cases (2 in the last 5 years), 1997–2023 · leading case: McClellan v. Bd. of Equalization, 748 N.W.2d 66 (Neb. 2008).

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McClellan v. Bd. of Equalization, 748 N.W.2d 66 (Neb. 2008). · cites it 5× “[21] Neb.Rev.Stat. § 77-5007 (Cum.Supp. 2004).”

Pittman v. Sarpy Cnty. Bd. of Equalization, 603 N.W.2d 447 (Neb. 1999). · cites it 9× “TERC found that under §§ 77-5007 and 77-5007.01 of TERCA, the assessor had standing to appeal the county board’s granting of the property tax exemption.”

Vill. at North Platte v. Lincoln Cty. Bd. of Equal., 292 Neb. 533 (Neb. 2016). · cites it 2× “19 See Neb. Rev. Stat. § 77-5007 (1), (2), (5) through (7), (10), and (13) (Supp.”

Cnty. of Webster v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 751 (Neb. 2017). · cites it 2× “751 [11] Second, TERC correctly argues that § 77-5027(3) does not require the Administrator to set out every property sale that the assessment division has included in its statistical analyses.”

Lincoln Cty. Bd. of Equal v. W. Tabor Ranch Apts., 991 N.W.2d 889 (Neb. 2023). · cites it 2× “23 Neb. Rev. Stat. § 77-5007 (Reissue 2018) grants TERC the “power and duty to hear and determine appeals of .”

Phelps Cnty. Bd. of Equalization v. Graf, 606 N.W.2d 736 (Neb. 2000). · cites it 7× “Instead, the Assessor relies on § 77-5007, which gives county assessors the authority to appeal decisions by county boards to TERC.”

J.C. Penney Co. v. Lancaster Cnty. Bd. of Equalization, 578 N.W.2d 465 (Neb. Ct. App. 1998). · cites it 6× “Penney alleges that the Commission had a mandatory duty stemming from Neb. Rev. Stat. § 77-5007 (Reissue 1996) to order the submission of information and documentation regarding the shortcomings it recited in J.”

US Ecology, Inc. v. Boyd Cnty. Bd. of Equalization, 578 N.W.2d 877 (Neb. Ct. App. 1998). · cites it 2× “See, also, Neb. Rev. Stat. § 77-5007 (Reissue 1996).”

Gage Cnty. Bd. of Equalization v. Nebraska Tax Equalization & Review Comm'n, 619 N.W.2d 451 (Neb. 2000). · cites it 2× “01 could not be considered an order issued pursuant to § 77-5028 because the two statutes were separate and distinct. The court reasoned that while § 77-5028 requires TERC to enter an order by May 15 based upon hearings conducted pursuant to either Neb.”

Boone Cnty. Bd. of Equalization v. Nebraska Tax Equalization & Review Comm'n, 611 N.W.2d 119 (Neb. Ct. App. 2000). · cites it 4× “Decisions Appealed to Commission Neb. Rev. Stat. § 77-5007 (Supp. 1999) states in part: The commission has the power and duty to hear and determine appeals of: (1) Decisions of any county board of equalization equalizing the value of individual tracts, lots, or parcels of real…”

McLaughlin v. Jefferson Cnty. Bd. of Equalization, 567 N.W.2d 794 (Neb. Ct. App. 1997). “The Commission has the power under § 77-5007 to hear and determine appeals of any decision of any county board of equalization.”

Widtfeldt v. Nebraska Tax Equalization & Review Comm'n (D. Neb. 2021). · cites it 3× “See Neb. Rev. Stat. §§ 77-5007 and 77-5019. To the extent Widtfeldt alleges a due process violation for the alleged denial of an appeal, he could appeal that decision to TERC.”

Show all 16 citing cases →

— Neb. Rev. Stat. § 77-5007(10) — 2 cases

Boone Cnty. Bd. of Equalization v. Nebraska Tax Equalization & Review Comm'n, 611 N.W.2d 119 (Neb. Ct. App. 2000). “Decisions Appealed to Commission Neb. Rev. Stat. § 77-5007 (Supp. 1999) states in part: The commission has the power and duty to hear and determine appeals of: (1) Decisions of any county board of equalization equalizing the value of individual tracts, lots, or parcels of real…”

Boone Cty. Bd. v. Tax Equal. & Rev. Com'n, 611 N.W.2d 119 (Neb. Ct. App. 2000).

— Neb. Rev. Stat. § 77-5007(2) — 2 cases

Pittman v. Sarpy Cnty. Bd. of Equalization, 603 N.W.2d 447 (Neb. 1999). “TERC found that under §§ 77-5007 and 77-5007.01 of TERCA, the assessor had standing to appeal the county board’s granting of the property tax exemption.”

McClellan v. Bd. of Equalization, 748 N.W.2d 66 (Neb. 2008). “[21] Neb.Rev.Stat. § 77-5007 (Cum.Supp. 2004).”

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