Nebraska Revised Statutes

Neb. Rev. Stat. § 77-5023 (2026)

Commission; power to change value; acceptable range

✓ current as of July 2026

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(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 in any county or taxing authority or of real property valued by the state so that all classes or subclasses of real property in all counties fall within an acceptable range.

(2) An acceptable range is the percentage of variation from a standard for valuation as measured by an established indicator of central tendency of assessment. Acceptable ranges are: (a) For agricultural land and horticultural land as defined in section 77-1359, sixty-nine to seventy-five percent of actual value, except that for school district taxes levied to pay the principal and interest on bonds that are approved by a vote of the people on or after January 1, 2022, the acceptable range is forty-four to fifty percent of actual value; (b) for lands receiving special valuation, sixty-nine to seventy-five percent of special valuation as defined in section 77-1343, except that for school district taxes levied to pay the principal and interest on bonds that are approved by a vote of the people on or after January 1, 2022, the acceptable range is forty-four to fifty percent of special valuation as defined in section 77-1343; and (c) for all other real property, ninety-two to one hundred percent of actual value.

(3) Any increase or decrease shall cause the level of value determined by the commission to be at the midpoint of the applicable acceptable range.

(4) Any decrease or increase to a subclass of property shall also cause the level of value determined by the commission for the class from which the subclass is drawn to be within the applicable acceptable range.

(5) Whether or not the level of value determined by the commission falls within an acceptable range or at the midpoint of an acceptable range may be determined to a reasonable degree of certainty relying upon generally accepted mass appraisal techniques.

Notes of Decisions

Cited in 18 cases (2 in the last 5 years), 2000–2024 · leading case: Cnty. of Douglas v. Nebraska Tax Equalization & Review Comm'n, 635 N.W.2d 413 (Neb. 2001).

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Cnty. of Douglas v. Nebraska Tax Equalization & Review Comm'n, 635 N.W.2d 413 (Neb. 2001). · cites it 10× “See Neb. Rev. Stat. § 77-5023 (3) (Cum. Supp.”

Cnty. of Franklin v. Tax Equal. & Rev. Comm., 892 N.W.2d 142 (Neb. 2017). · cites it 7× “”2 The median has been 1 Neb. Rev. Stat. § 77-5023 (1) (Reissue 2009).”

Cnty. of Douglas v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 501 (Neb. 2017). · cites it 7× “3 Neb. Rev. Stat. § 77-5023 (Reissue 2009).”

Cnty. of Webster v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 751 (Neb. 2017). · cites it 8× “” “An acceptable range is the percentage of variation from a standard for valuation as measured by an established indicator of cen- tral tendency of assessment.”

Dodge Cnty. Bd. of Equalization v. Nebraska Tax Equalization & Review Comm'n, 639 N.W.2d 683 (Neb. Ct. App. 2002). · cites it 5× “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…”

Marshall v. Dawes Cnty. Bd. of Equalization, 654 N.W.2d 184 (Neb. 2002). · cites it 13× “On May 14, 1998, TERC issued a written order, purportedly pursuant to Neb. Rev. Stat. § 77-5023 (Cum. Supp. 1998), adjusting values of the agricultural subclasses of property in Dawes County.”

A & P II v. Lancaster Cty. Bd. of Equal., 316 Neb. 216 (Neb. 2024). · cites it 2× “” We have exercised appellate jurisdiction over appeals from the Commission’s decisions respecting final valuations of property, 35 a property’s exempt status, 36 and the raising or lowering of the valuation of a class or subclass of real property to achieve equalization under…”

Widtfeldt v. Holt Cnty. Bd. of Equalization, 677 N.W.2d 521 (Neb. Ct. App. 2004). · cites it 2× “Similarly, § 77-5023 empowers the Commission to effect percentage increases or decreases to classes or subclasses of affected real estate in the identified county.”

Bartlett v. Dawes Cnty. Bd. of Equalization, 613 N.W.2d 810 (Neb. 2000). · cites it 4× “Neb. Rev. Stat. § 77-5023 (Cum. Supp. 1998).”

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. § 77-5023 (Cum. Supp. 1998).”

Agena v. Lancaster Cty. Bd. of Equal., 276 Neb. 851 (Neb. 2008). “Section 77-5019(1) provides in part that [a]ny party aggrieved by a final decision in a case appealed to [TERC], any party aggrieved by a final decision of [TERC] on a petition, or any party aggrieved by an order of [TERC] issued pursuant to section 77-5020 or sections 77-5023…”

Perkins Cty. Bd. of Equal. v. Mid Am. Agri Prods., 317 Neb. 1 (Neb. 2024). “” The mandatory requirements for instituting such review are set out in the next subsection, which provides in relevant part: (2)(a) Proceedings for review shall be instituted by fil- ing a petition and the appropriate docket fees in the Court of Appeals: (i) Within thirty days…”

Show all 18 citing cases →

— Neb. Rev. Stat. § 77-5023(1) — 5 cases

Cnty. of Webster v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 751 (Neb. 2017). “” “An acceptable range is the percentage of variation from a standard for valuation as measured by an established indicator of cen- tral tendency of assessment.”

Cnty. of Douglas v. Nebraska Tax Equalization & Review Comm'n, 635 N.W.2d 413 (Neb. 2001). “See Neb. Rev. Stat. § 77-5023 (3) (Cum. Supp.”

Cnty. of Douglas v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 501 (Neb. 2017). “3 Neb. Rev. Stat. § 77-5023 (Reissue 2009).”

Dodge Cnty. Bd. of Equalization v. Nebraska Tax Equalization & Review Comm'n, 639 N.W.2d 683 (Neb. Ct. App. 2002). “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…”

Dodge Cnty. Bd. v. Tax Equal. & Review, 639 N.W.2d 683 (Neb. Ct. App. 2002).

— Neb. Rev. Stat. § 77-5023(2) — 5 cases

Cnty. of Douglas v. Nebraska Tax Equalization & Review Comm'n, 635 N.W.2d 413 (Neb. 2001). “See Neb. Rev. Stat. § 77-5023 (3) (Cum. Supp.”

Cnty. of Douglas v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 501 (Neb. 2017). “3 Neb. Rev. Stat. § 77-5023 (Reissue 2009).”

Dodge Cnty. Bd. v. Tax Equal. & Review, 639 N.W.2d 683 (Neb. Ct. App. 2002).

— Neb. Rev. Stat. § 77-5023(2)(a) — 2 cases

Cnty. of Franklin v. Tax Equal. & Rev. Comm., 892 N.W.2d 142 (Neb. 2017). “”2 The median has been 1 Neb. Rev. Stat. § 77-5023 (1) (Reissue 2009).”

Cnty. of Franklin v. Tax Equal. & Rev. Comm., 296 Neb. 193 (Neb. 2017).

— Neb. Rev. Stat. § 77-5023(3) — 2 cases

Cnty. of Douglas v. Nebraska Tax Equalization & Review Comm'n, 635 N.W.2d 413 (Neb. 2001). “See Neb. Rev. Stat. § 77-5023 (3) (Cum. Supp.”

— Neb. Rev. Stat. § 77-5023(4) — 1 case

— Neb. Rev. Stat. § 77-5023(5) — 1 case

Cnty. of Douglas v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 501 (Neb. 2017). “3 Neb. Rev. Stat. § 77-5023 (Reissue 2009).”

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