Nebraska Revised Statutes

Neb. Rev. Stat. § 77-5019 (2026)

Appeals; judicial review; procedure

✓ current as of July 2026

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(1) Any party aggrieved by a final decision in a case appealed to the commission, any party aggrieved by a final decision of the commission on a petition, any party aggrieved by an order of the commission issued pursuant to section 77-5020 or sections 77-5023 to 77-5028, or any party aggrieved by a final decision of the commission appealed by the Tax Commissioner or the Property Tax Administrator pursuant to section 77-701 shall be entitled to judicial review in the Court of Appeals. Upon request of the county, the Attorney General may appear and represent the county or political subdivision in cases in which the commission is not a party. Nothing in this section shall be deemed to prevent resort to other means of review, redress, or relief provided by law.

(2)(a) Proceedings for review shall be instituted by filing a petition and the appropriate docket fees in the Court of Appeals:

(i) Within thirty days after the date on which a final appealable order is entered by the commission; or

(ii) For orders issued pursuant to section 77-5028, within thirty days after May 15 or thirty days after the date ordered pursuant to section 77-1514, whichever is later.

(b) All parties of record shall be made parties to the proceedings for review. The commission shall only be made a party of record if the action complained of is an order issued by the commission pursuant to section 77-1504.01 or 77-5020 or sections 77-5023 to 77-5028. Summons shall be served on all parties within thirty days after the filing of the petition in the manner provided for service of a summons in a civil action. The court, in its discretion, may permit other interested persons to intervene. No bond or undertaking is required for an appeal to the Court of Appeals.

(c) A petition for review shall set forth: (i) The name and mailing address of the petitioner; (ii) the name and mailing address of the county whose action is at issue or the commission; (iii) identification of the final decision at issue together with a duplicate copy of the final decision; (iv) the identification of the parties in the case that led to the final decision; (v) the facts to demonstrate proper venue; (vi) the petitioner's reasons for believing that relief should be granted; and (vii) a request for relief, specifying the type and extent of the relief requested.

(3) The filing of the petition or the service of summons upon the commission shall not stay enforcement of a decision. The commission may order a stay. The court may order a stay after notice of the application for the stay to the commission and to all parties of record. The court may require the party requesting the stay to give bond in such amount and conditioned as the court directs.

(4) Upon receipt of a petition the date for submission of the official record shall be determined by the court. The commission shall prepare a certified copy of the official record of the proceedings had before the commission in the case. The official record shall include: (a) Notice of all proceedings; (b) any pleadings, motions, requests, preliminary or intermediate rulings and orders, and similar correspondence to or from the commission pertaining to the case; (c) the transcribed record of the hearing before the commission, including all exhibits and evidence introduced during the hearing, a statement of matters officially noticed by the commission during the proceeding, and all proffers of proof and objections and rulings thereon; and (d) the final order appealed from. The official record in an appeal of a commission decision issued pursuant to sections 77-5023 to 77-5028 may be limited by the request of a petitioner to those parts of the record pertaining to a specific county. The commission shall charge the petitioner with the reasonable direct cost or require the petitioner to pay the cost for preparing the official record for transmittal to the court in all cases except when the petitioner is not required to pay a filing fee. If payment is required, payment of the cost, as estimated by the commission, for preparation of the official record shall be paid to the commission prior to preparation of the official record and the commission shall not transmit the official record to the court until payment of the actual costs of its preparation is received.

(5) The review shall be conducted by the court for error on the record of the commission. If the court determines that the interest of justice would be served by the resolution of any other issue not raised before the commission, the court may remand the case to the commission for further proceedings. The court may affirm, reverse, or modify the decision of the commission or remand the case for further proceedings.

(6) Appeals under this section shall be given precedence over all civil cases.

Notes of Decisions

Cited in 75 cases (7 in the last 5 years), 1997–2025 · leading case: Upper Repub. Nat. Res. Dist. v. Dundy Cnty. Bd. of Equal., 300 Neb. 256 (Neb. 2018).

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Upper Repub. Nat. Res. Dist. v. Dundy Cnty. Bd. of Equal., 300 Neb. 256 (Neb. 2018). · cites it 6× “6 See Neb. Rev. Stat. § 77-5019 (Cum. Supp. 2016).”

Cnty. of Douglas v. Nebraska Tax Equalization & Review Comm'n, 635 N.W.2d 413 (Neb. 2001). · cites it 4× “SCOPE OF REVIEW Neb. Rev. Stat. § 77-5019 (5) (Cum. Supp.”

City of York v. York Cnty. Bd. of Equalization, 664 N.W.2d 445 (Neb. 2003). · cites it 4× “Neb. Rev. Stat. § 77-5019 (5) (Cum. Supp.”

Bethesda Found. v. Buffalo Cnty. Bd. of Equalization, 640 N.W.2d 398 (Neb. 2002). · cites it 3× “The appeal was moved to this court’s docket pursuant to our authority to regulate the caseloads of this court and the Court of Appeals.”

Candyland, LLC v. Nebraska Liquor Control Comm., 306 Neb. 169 (Neb. 2020). · cites it 7× “93 , 97, 798 N.W.2d 823 , 826 (2011), we stated that § 25-510.”

City of York v. York Cnty. Bd. of Equalization, 664 N.W.2d 456 (Neb. 2003). · cites it 4× “Neb. Rev. Stat. § 77-5019 (5) (Cum. Supp.”

Perkins Cty. Bd. of Equal. v. Mid Am. Agri Prods., 317 Neb. 1 (Neb. 2024). · cites it 55× “To satisfy the jurisdictional requirements for instituting proceedings for judicial review under Neb. Rev. Stat. § 77-5019 (2) (Reissue 2018), an aggrieved party must (1) file a petition for judicial review and pay the required docket fee in the Nebraska Court of Appeals within…”

Cnty. of Franklin v. Tax Equal. & Rev. Comm., 892 N.W.2d 142 (Neb. 2017). · cites it 3× “The PTA is statutorily required, under § 77-5027, to pro- vide to TERC the very information it provided to TERC in 12 Neb. Rev. Stat. § 77-5019 (5) (Cum. Supp.”

Cnty. of Douglas v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 501 (Neb. 2017). · cites it 4× “Under Neb. Rev. Stat. § 77-5019 (5) (Cum. Supp.”

Brenner v. Banner Cnty. Bd. of Equal., 753 N.W.2d 802 (Neb. 2008). · cites it 2× “CONCLUSION For the reasons discussed, we affirm the decision and order of TERC, based upon our determination that it is supported by competent evidence and is neither arbitrary, capricious, nor unreasonable.”

Gage Cnty. Bd. of Equalization v. Nebraska Tax Equalization & Review Comm'n, 619 N.W.2d 451 (Neb. 2000). · cites it 17× “Operative April 7, 2000, several weeks before the release of the opinion in Boone County, the Legislature amended Neb. Rev. Stat. § 77-5019 (Supp. 1999) to specifically authorize judicial review at the request of a party aggrieved by an order issued by TERC “pursuant to section…”

Cain v. Custer Cty. Bd. of Equal., 298 Neb. 834 (Neb. 2018). · cites it 2× “5 When reviewing a TERC judgment for errors appearing on the record, the inquiry is whether the decision conforms to the law, is supported by competent evidence, and is neither arbitrary, capricious, nor unreasonable.”

Show all 75 citing cases →

— Neb. Rev. Stat. § 77-5019(1) — 13 cases

Gage Cnty. Bd. of Equalization v. Nebraska Tax Equalization & Review Comm'n, 619 N.W.2d 451 (Neb. 2000). “Operative April 7, 2000, several weeks before the release of the opinion in Boone County, the Legislature amended Neb. Rev. Stat. § 77-5019 (Supp. 1999) to specifically authorize judicial review at the request of a party aggrieved by an order issued by TERC “pursuant to section…”

Cnty. of Douglas v. Nebraska Tax Equalization & Review Comm'n, 635 N.W.2d 413 (Neb. 2001). “SCOPE OF REVIEW Neb. Rev. Stat. § 77-5019 (5) (Cum. Supp.”

A & P II v. Lancaster Cty. Bd. of Equal., 316 Neb. 216 (Neb. 2024).

Garvey Elevators, Inc. v. Adams Cnty. Bd. of Equalization, 621 N.W.2d 518 (Neb. 2001).

Boone Cnty. Bd. of Equalization v. Nebraska Tax Equalization & Review Comm'n, 611 N.W.2d 119 (Neb. Ct. App. 2000).

— Neb. Rev. Stat. § 77-5019(2) — 1 case

Perkins Cty. Bd. of Equal. v. Mid Am. Agri Prods., 317 Neb. 1 (Neb. 2024). “To satisfy the jurisdictional requirements for instituting proceedings for judicial review under Neb. Rev. Stat. § 77-5019 (2) (Reissue 2018), an aggrieved party must (1) file a petition for judicial review and pay the required docket fee in the Nebraska Court of Appeals within…”

— Neb. Rev. Stat. § 77-5019(2)(a) — 7 cases

Candyland, LLC v. Nebraska Liquor Control Comm., 306 Neb. 169 (Neb. 2020). “93 , 97, 798 N.W.2d 823 , 826 (2011), we stated that § 25-510.”

Widtfeldt v. Holt Cnty. Bd. of Equalization, 677 N.W.2d 521 (Neb. Ct. App. 2004).

Marshall v. Dawes Cnty. Bd. of Equalization, 654 N.W.2d 184 (Neb. 2002).

McLaughlin v. Jefferson Cnty. Bd. of Equalization, 567 N.W.2d 794 (Neb. Ct. App. 1997).

— Neb. Rev. Stat. § 77-5019(2)(a)(i) — 1 case

A & P II v. Lancaster Cty. Bd. of Equal., 316 Neb. 216 (Neb. 2024).

— Neb. Rev. Stat. § 77-5019(2)(a)(ii) — 1 case

A & P II v. Lancaster Cty. Bd. of Equal., 316 Neb. 216 (Neb. 2024).

— Neb. Rev. Stat. § 77-5019(2)(b) — 4 cases

Hilt v. Douglas Cty. Bd. of Equal., 30 Neb. Ct. App. 425 (Neb. Ct. App. 2021).

Widtfeldt v. Holt Cnty. Bd. of Equalization, 677 N.W.2d 521 (Neb. Ct. App. 2004).

Widtfeldt v. Holt Cnty. Bd. of Equal., 677 N.W.2d 521 (Neb. Ct. App. 2004).

— Neb. Rev. Stat. § 77-5019(5) — 35 cases

Brenner v. Banner Cnty. Bd. of Equal., 753 N.W.2d 802 (Neb. 2008). “CONCLUSION For the reasons discussed, we affirm the decision and order of TERC, based upon our determination that it is supported by competent evidence and is neither arbitrary, capricious, nor unreasonable.”

Darnall Ranch, Inc. v. Banner Cty. Bd. of Equal., 753 N.W.2d 819 (Neb. 2008).

Upper Repub. Nat. Res. Dist. v. Dundy Cnty. Bd. of Equal., 300 Neb. 256 (Neb. 2018). “6 See Neb. Rev. Stat. § 77-5019 (Cum. Supp. 2016).”

City of York v. York Cnty. Bd. of Equalization, 664 N.W.2d 445 (Neb. 2003). “Neb. Rev. Stat. § 77-5019 (5) (Cum. Supp.”

City of York v. York Cnty. Bd. of Equalization, 664 N.W.2d 456 (Neb. 2003). “Neb. Rev. Stat. § 77-5019 (5) (Cum. Supp.”

— Neb. Rev. Stat. § 77-5019(l) — 1 case

Boone Cnty. Bd. of Equalization v. Nebraska Tax Equalization & Review Comm'n, 611 N.W.2d 119 (Neb. Ct. App. 2000).

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