Nebraska Revised Statutes

Neb. Rev. Stat. § 77-5027 (2026)

Commission; change valuation; Property Tax Administrator; duties

✓ current as of July 2026

Find cases: SyfertCases citing this section NE-LEGnebraskalegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

(1) The commission shall, pursuant to section 77-5026, raise or lower the valuation of any class or subclass of real property in a county when it is necessary to achieve equalization.

(2)(a) Except as provided in subdivision (b) of this subsection, on or before nineteen days following the final filing due date for the abstract of assessment for real property pursuant to section 77-1514, the Property Tax Administrator shall prepare and deliver to the commission and to each county assessor his or her annual reports and opinions.

(b) For any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, such reports or opinions shall be prepared and delivered on or before fifteen days following such final filing due date.

(3) The annual reports and opinions of the Property Tax Administrator shall contain statistical and narrative reports informing the commission of the level of value and the quality of assessment of the classes and subclasses of real property within the county and a certification of the opinion of the Property Tax Administrator regarding the level of value and quality of assessment of the classes and subclasses of real property in the county.

(4) In addition to an opinion of level of value and quality of assessment in the county, the Property Tax Administrator may make nonbinding recommendations for consideration by the commission.

(5) The Property Tax Administrator shall employ the methods specified in section 77-112, the comprehensive assessment ratio study specified in section 77-1327, other statistical studies, and an analysis of the assessment practices employed by the county assessor. If necessary to determine the level of value and quality of assessment in a county, the Property Tax Administrator may use sales of comparable real property in market areas similar to the county or area in question or from another county as indicators of the level of value and the quality of assessment in a county. The Property Tax Administrator may use any other relevant information in providing the annual reports and opinions to the commission.

Notes of Decisions

Cited in 11 cases, 2000–2017 · leading case: Cnty. of Franklin v. Tax Equal. & Rev. Comm., 892 N.W.2d 142 (Neb. 2017).

Sort: Relevance Newest Treatment

Cnty. of Franklin v. Tax Equal. & Rev. Comm., 892 N.W.2d 142 (Neb. 2017). · cites it 8× “6 Neb. Rev. Stat. § 77-5026 (Reissue 2009).”

Cnty. of Webster v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 751 (Neb. 2017). · cites it 10× “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 4× “On April 5, 2000, the PTA prepared statistical and narrative reports informing TERC of the level of value and the quality of assessment of the classes and subclasses of real property in the state and certified her opinion regarding the level of value and quality of assessment in…”

Cnty. of Douglas v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 501 (Neb. 2017). · cites it 5× “As required by Neb. Rev. Stat. § 77-5027 (Cum. Supp. 2016), the reports analyzed the level and quality of assessment of the classes and subclasses of real property within each Nebraska county and made nonbinding equaliza- tion recommendations.”

Shaul v. Lang, 640 N.W.2d 668 (Neb. 2002). · cites it 2× “2000) provided for the compilation and contents of the sales file as follows: All transactions of real property for which the statement required in section 76-214 is filed shall be available for development of a sales file for analysis of level of value and quality of assessment…”

Phelps Cnty. Bd. of Equalization v. Graf, 606 N.W.2d 736 (Neb. 2000). · cites it 2× “Pursuant to § 77-5027, the authority to make adjustments by class or subclass is specifically reserved to TERC.”

Bartlett v. Dawes Cnty. Bd. of Equalization, 613 N.W.2d 810 (Neb. 2000). · cites it 5× “See Neb. Rev. Stat. § 77-5027 (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 4× “” Neb. Rev. Stat. § 77-5027 (Cum. Supp. 1998).”

Cnty. of Franklin v. Tax Equal. & Rev. Comm., 296 Neb. 193 (Neb. 2017). · cites it 8× “6 Neb. Rev. Stat. § 77-5026 (Reissue 2009).”

Bartlett v. Dawes Cnty. Bd. of Equal., 613 N.W.2d 810 (Neb. 2000). · cites it 5× “See Neb.Rev.Stat. § 77-5027 (Cum.Supp.1998). Assessments in Dawes County were not acceptable even after the creation of the market areas and the adjustments made by the assessor.”

Boone Cty. Bd. v. Tax Equal. & Rev. Com'n, 611 N.W.2d 119 (Neb. Ct. App. 2000). · cites it 4× “" Neb.Rev.Stat. § 77-5027 (Cum.Supp.1998). According to § 77-5027, "[t]he commission shall, pursuant to section 77-5026, raise or lower the valuation of any class or subclass of property in a county when it is necessary to achieve equalization.”

— Neb. Rev. Stat. § 77-5027(2) — 2 cases

Cnty. of Franklin v. Tax Equal. & Rev. Comm., 892 N.W.2d 142 (Neb. 2017). “6 Neb. Rev. Stat. § 77-5026 (Reissue 2009).”

Cnty. of Franklin v. Tax Equal. & Rev. Comm., 296 Neb. 193 (Neb. 2017). “6 Neb. Rev. Stat. § 77-5026 (Reissue 2009).”

— Neb. Rev. Stat. § 77-5027(3) — 4 cases

Cnty. of Webster v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 751 (Neb. 2017). “Neb. Rev. Stat. § 77-5027 (3) (Cum. Supp.”

Cnty. of Franklin v. Tax Equal. & Rev. Comm., 892 N.W.2d 142 (Neb. 2017). “6 Neb. Rev. Stat. § 77-5026 (Reissue 2009).”

Cnty. of Douglas v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 501 (Neb. 2017). “As required by Neb. Rev. Stat. § 77-5027 (Cum. Supp. 2016), the reports analyzed the level and quality of assessment of the classes and subclasses of real property within each Nebraska county and made nonbinding equaliza- tion recommendations.”

Cnty. of Franklin v. Tax Equal. & Rev. Comm., 296 Neb. 193 (Neb. 2017). “6 Neb. Rev. Stat. § 77-5026 (Reissue 2009).”

— Neb. Rev. Stat. § 77-5027(4) — 2 cases

Cnty. of Franklin v. Tax Equal. & Rev. Comm., 892 N.W.2d 142 (Neb. 2017). “6 Neb. Rev. Stat. § 77-5026 (Reissue 2009).”

Cnty. of Franklin v. Tax Equal. & Rev. Comm., 296 Neb. 193 (Neb. 2017). “6 Neb. Rev. Stat. § 77-5026 (Reissue 2009).”

— Neb. Rev. Stat. § 77-5027(5) — 3 cases

Cnty. of Webster v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 751 (Neb. 2017). “Neb. Rev. Stat. § 77-5027 (3) (Cum. Supp.”

Cnty. of Franklin v. Tax Equal. & Rev. Comm., 892 N.W.2d 142 (Neb. 2017). “6 Neb. Rev. Stat. § 77-5026 (Reissue 2009).”

Cnty. of Franklin v. Tax Equal. & Rev. Comm., 296 Neb. 193 (Neb. 2017). “6 Neb. Rev. Stat. § 77-5026 (Reissue 2009).”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.