Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 3 - AUTHORITY AND DUTIES › Section 442-3-002 - Powers and Duties of the Commission

Current through June 17, 2024
002.01 The
				Commission has the power, and therefore the duty, to review and equalize
				assessments of property for taxation within the state. The Commission reviews
				and equalizes assessments both within and between counties of the State. Neb.
				Const. Art. IV, §28.
002.02
				The Commission has 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 the acceptable range. Neb. Rev. Stat. §
									77-5023(1).
002.03 The Commission has the power and duty
				to hear and determine appeals of decisions and hear and grant or deny relief on
				petitions as follows:
002.03A 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;
002.03B 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;
002.03C Decisions of the Tax
				Commissioner and decisions of the Property Tax Administrator made before July
				1, 2007, determining the taxable property of a railroad company, car company,
				public service entity, or air carrier within the state;
002.03D Decisions of the Tax Commissioner and
				decisions of the Property Tax Administrator made before July 1, 2007,
				determining adjusted valuation pursuant to section
				79-1016;
002.03E 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;
002.03F 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;
002.03G Decisions of any county board of
				equalization granting or rejecting an application for a homestead
				exemption;
002.03H Decisions of the
				Department of Motor Vehicles determining the taxable value of motor vehicles
				pursuant to section
				60-3,188;
002.03I Decisions of the Tax Commissioner and
				decisions of the Property Tax Administrator made before July 1, 2007, made
				under section
				77-1330;
002.03J Any other decision of any
				county board of equalization;
002.03K Any other decision of the Property
				Tax Administrator made before July 1, 2007, and decisions made by the Tax
				Commissioner regarding property valuation, exemption, or taxation made on or
				after July 1, 2007;
002.03L
				Decisions of the Tax Commissioner pursuant to section
				77-3520;
				and
002.03M Any other decision,
				determination, action, or order from which an appeal to the Commission is
				authorized.
002.03N The Commission
				has the power and duty to hear and grant or deny relief on petitions. Neb. Rev.
				Stat. §
										77-5007.
002.03N1 The Commission hears petitions to
				determine the taxable status or real property pursuant to Neb. Rev. Stat.
				§
											77-202.04(2).
002.03N2 The Commission hears petitions to
				determine whether special valuation is applicable to a parcel pursuant to Neb.
				Rev. Stat. §
											77-1345.01(10).
002.03N3 The Commission hears petitions to
				determine actual value, special value, or recapture value of real property
				pursuant to Neb. Rev. Stat. §
											77-1507.01
002.03O Final decisions
				of a County Board of Equalization appealed by the Tax Commissioner or Property
				Tax Administrator pursuant to section
				77-701.