Nebraska Administrative Code Topic - TAX EQUALIZATION AND REVIEW COMMISSION
1. Filing an Appeal with TERC (Title 350 NAC, Chapter 1–2)
Summary:
Property owners in Nebraska can appeal the valuation or tax assessment of their property if they believe it is incorrect. The process starts by filing a formal appeal with the TERC.
Case Example:
A property owner in Lincoln receives a property tax assessment that is 30% higher than similar homes in the neighborhood:
The owner submits a written appeal to TERC within the deadline (typically 30 days after receiving the local board of equalization decision).
The appeal includes evidence: recent appraisals, sales of comparable properties, and photos showing property condition.
TERC schedules a hearing where both the property owner and the county assessor present their evidence.
Implication:
Filing an appeal allows property owners to challenge assessments they believe are unfair. Missing the deadline or failing to provide evidence can result in the dismissal of the appeal.
2. Hearings and Presentation of Evidence (Title 350 NAC, Chapter 3)
Summary:
TERC hearings are formal proceedings where evidence is presented under rules similar to a court trial, though less formal. Both parties can present witnesses, documents, and expert testimony.
Case Example:
A commercial property owner disputes the valuation of a shopping center:
They call a certified real estate appraiser to testify that the assessed value exceeds market value.
The county assessor presents their own valuation using standardized appraisal methods.
The Commission evaluates the credibility of witnesses, the methods used, and documentation provided.
Implication:
The hearing ensures a fair review. Proper documentation and expert testimony significantly increase the chances of a successful appeal.
3. Decisions and Orders by TERC (Title 350 NAC, Chapter 4)
Summary:
After reviewing the evidence, TERC issues a written decision, which may uphold, reduce, or, in rare cases, increase the assessed value.
Case Example:
A farmer challenges the valuation of agricultural land that has been over-assessed due to a misclassification:
TERC reviews the property classification, soil type, and market value of similar parcels.
The Commission issues an order reducing the assessed value to align with comparable properties.
The local assessor must adjust the tax bill accordingly.
Implication:
TERC’s decision is binding unless appealed further to a state court. This ensures property taxes reflect fair market value.
4. Appeals of TERC Decisions (Title 350 NAC, Chapter 5)
Summary:
Either party may appeal TERC’s decision to the Nebraska Court of Appeals, typically on legal grounds or procedural errors.
Case Example:
A business disputes TERC’s decision to uphold their property’s valuation:
They file an appeal claiming TERC ignored key evidence.
The court reviews the administrative record but does not retry the case.
The court may affirm, reverse, or remand the decision back to TERC for further review.
Implication:
While TERC decisions are usually final, legal recourse is available if there is a belief of error in the process or interpretation of law.
5. Procedural Rules and Deadlines (Title 350 NAC, Chapter 6)
Summary:
TERC has strict procedural rules, including filing deadlines, requirements for evidence submission, and hearing scheduling.
Case Example:
A homeowner misses the deadline to submit their written evidence of a property defect:
TERC may exclude the evidence during the hearing.
The homeowner must rely on oral testimony, which is often less effective without supporting documentation.
Implication:
Following procedural rules is critical. Late filings can weaken a case or lead to dismissal, even if the property assessment is clearly unfair.
6. Small Claims and Simplified Appeals (Title 350 NAC, Chapter 7)
Summary:
For properties with relatively low values or minor discrepancies, TERC allows a simplified appeals process, often called small claims, which is faster and less formal.
Case Example:
A residential property owner contests a $500 over-assessment:
They use the small claims procedure to submit basic documentation without hiring an attorney.
TERC reviews the evidence in an expedited hearing and issues a decision.
Implication:
This process allows homeowners to resolve minor disputes quickly without incurring high legal costs, promoting fairness and efficiency.
7. Settlements and Stipulations (Title 350 NAC, Chapter 8)
Summary:
TERC encourages parties to settle disputes before or during hearings through stipulations.
Case Example:
A county assessor and a commercial property owner agree to reduce the valuation by 10% before the hearing:
They submit the stipulation to TERC.
TERC reviews the agreement and issues an order reflecting the settlement.
Implication:
Settlement reduces litigation costs, saves time, and often preserves good relations between property owners and local assessors.
✅ Summary
The Nebraska Tax Equalization and Review Commission provides a structured framework for property tax appeals:
Filing appeals – property owners challenge assessments.
Hearings and evidence – both parties present evidence and testimony.
Decisions – TERC issues binding orders adjusting property valuations.
Appeals of TERC decisions – available to courts under limited circumstances.
Procedural rules – strict deadlines and evidence requirements.
Small claims – simplified process for minor disputes.
Settlements – parties can resolve disputes without full hearings.
Each “case” shows how rules are applied practically, emphasizing deadlines, evidence, and procedural fairness.
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