Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-5022 (2026)

Commission; annual meeting; powers and duties

✓ current as of July 2026
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The commission shall annually equalize the assessed value or special value of all real property as submitted by the county assessors on the abstracts of assessments and equalize the values of real property that is valued by the state. The commission shall have the power to recess from time to time until the equalization process is complete. Meetings held pursuant to this section may be held by means of videoconference or telephone conference.

Notes of Decisions
Cited in 9 cases, 2000–2017 · leading case: Cnty. of Franklin v. Tax Equal. & Rev. Comm., 892 N.W.2d 142 (Neb. 2017).
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Cnty. of Franklin v. Tax Equal. & Rev. Comm., 892 N.W.2d 142 (Neb. 2017). · cites it 5× “Neb. Rev. Stat. § 77-5022 (Cum. Supp. 2016) provides that the Tax Equalization and Review Commission shall annually equalize the assessed value or special value of all real property as submitted by the county assessors on the abstracts of assessments and equalize the values of…”
Cnty. of Webster v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 751 (Neb. 2017). · cites it 5× “that a property will bring if exposed for sale in the open market, or in an arm’s length transaction, between a willing buyer and willing seller, both of whom are knowledgeable concerning all the uses to which the 21 See, § 77-1327(3); Neb. Rev. Stat. § 77-5027 (3) (Cum. Supp.”
Cnty. of Douglas v. Nebraska Tax Equalization & Review Comm'n, 635 N.W.2d 413 (Neb. 2001). · cites it 2× “” Neb. Rev. Stat. § 77-5022 (Cum. Supp. 2000).”
Cnty. of Douglas v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 501 (Neb. 2017). · cites it 2× “11 Neb. Rev. Stat. § 77-5022 (Cum. Supp. 2016).”
Dodge Cnty. Bd. of Equalization v. Nebraska Tax Equalization & Review Comm'n, 639 N.W.2d 683 (Neb. Ct. App. 2002). · cites it 2× “Section 77-5023 states: (1) Pursuant to section 77-5022, the commission shall have the power to increase or decrease the value of a class or subclass of real property of any county or tax district or real property valued by the state so that all classes or subclasses of real…”
Boone Cnty. Bd. of Equalization v. Nebraska Tax Equalization & Review Comm'n, 611 N.W.2d 119 (Neb. Ct. App. 2000). · cites it 3× “” Neb. Rev. Stat. § 77-5022 (Supp. 1999). The commission does so by determining whether it is necessary to “increase or decrease the value of a class or subclass of real property of any county or tax district.”
Cnty. of Franklin v. Tax Equal. & Rev. Comm., 296 Neb. 193 (Neb. 2017). · cites it 5× “Neb. Rev. Stat. § 77-5022 (Cum. Supp. 2016) provides that the Tax Equalization and Review Commission shall annually equalize the assessed value or special value of all real property as submitted by the county assessors on the abstracts of assessments and equalize the values of…”
Dodge Cnty. Bd. v. Tax Equal. & Review, 639 N.W.2d 683 (Neb. Ct. App. 2002). · cites it 2× “Section 77-5023 states: (1) Pursuant to section 77-5022, the commission shall have the power to increase or decrease the value of a class or subclass of real property of any county or tax district or real property valued by the state so that all classes or subclasses of real…”
Boone Cty. Bd. v. Tax Equal. & Rev. Com'n, 611 N.W.2d 119 (Neb. Ct. App. 2000). · cites it 3× “" Neb.Rev.Stat. § 77-5022 (Supp.1999). The commission does so by determining whether it is necessary to "increase or decrease the value of a class or subclass of real property of any county or tax district *122 .”
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