Nebraska Administrative Code Topic - TAX EQUALIZATION AND REVIEW COMMISSION
Here’s an enhanced breakdown of the Nebraska Administrative Code – Topic: TAX EQUALIZATION AND REVIEW COMMISSION (Title 442):
📚 Title 442 Overview
Title 442 – Tax Equalization and Review Commission comprises 12 chapters structuring the agency’s authority, procedures, and duties:
Chapter 1 – Enabling Authority (§442‑1‑001 to §442‑1‑004)
Chapter 2 – Definitions (§442‑2‑001)
Chapter 3 – Authority and Duties (§442‑3‑001 to 442‑3‑009)
Defines the Commission’s statutory powers: equalize assessments, hear appeals, issue orders, appoint officials, etc. (law.cornell.edu, govdocs.nebraska.gov)
Chapter 4 – General Rules of Practice (§442‑4‑001 to 442‑4‑014)
Covers pleadings, cost awards, ex parte rules, panel operations, and record access (regulations.justia.com)
Chapter 5 – Rules of Practice and Procedure for Hearings (§442‑5‑001 to 442‑5‑032)
Details hearing procedures before commissioners (notice, record, evidence, orders) (law.cornell.edu)
Chapter 6 – Appeals from the Commission (§442‑6‑001 to 442‑6‑003)
Directs appeals of Commission decisions to district court (law.cornell.edu, govdocs.nebraska.gov)
Chapter 7 – [REPEALED]
Chapter 8 – Petition for Rulemaking (§442‑8‑001 to 442‑8‑002)
Establishes how to petition the Commission to adopt new rules or amend existing ones (law.cornell.edu, law.cornell.edu, govdocs.nebraska.gov)
Chapter 9 – Equalization Duties (§442‑9‑001 to 442‑9‑013)
Mandates annual statewide equalization of property assessments, statistical measures, hearings, and issuing show‑cause orders (law.cornell.edu, govdocs.nebraska.gov)
Chapter 10 – Invalidation or Suspension of Assessor's Certificate (§442‑10‑001 to 442‑10‑005)
Procedures when an assessor fails to implement Commission orders (law.cornell.edu)
Chapter 11 – [REPEALED]
Chapter 12 – Discovery Rules (§442‑12‑001 to 442‑12‑011)
Standards for obtaining and exchanging information during hearings (law.cornell.edu)
🌟 Constitutional & Statutory Foundation
Title 442 implements Article IV, Section 28 of the Nebraska Constitution, which mandates creation of the TERC to “review and equalize assessments of property for taxation within the state” and empowers the Legislature to define its duties (nebraskalegislature.gov).
Statutory authority is found primarily in Neb. Rev. Stat. §§ 77‑5001 et seq., including § 77‑5022 (commission’s annual equalization duty), § 77‑5023 (power to adjust values into an acceptable range), and §§ 77‑5028–5029 (audits of compliance by county assessors) (govdocs.nebraska.gov).
🔍 Key Functional Highlights
Authority & Duties (Chapter 3):
The Commission may adjust assessed values for property classes statewide, hold hearings, issue binding orders, and delegate duties such as referees or special masters (govdocs.nebraska.gov).
Hearings & Appeals (Chapters 4–6):
Formal rules guide procedural fairness—covering submissions, evidence, panel composition, appeals, and rehearings.
Annual Equalization (Chapter 9):
The Commission reviews county abstracts annually, applies mass appraisal statistics (e.g., assessment/sales ratios), issues show-cause notices, conducts hearings, and enacts adjustments to align values across counties (regulations.justia.com, govdocs.nebraska.gov).
Compliance Audits (Chapter 10 & Title 350 regulations):
County assessors must implement Commission orders by certifying abstract reports, subject to audit by the Property Tax Administrator between June and August. Non-compliance can lead to decertification (govdocs.nebraska.gov).
Rulemaking (Chapter 8):
Citizens can petition the Commission to promulgate or revise rules per state administrative procedure law (law.cornell.edu).
📝 Summary Table
| Chapter | Subject Matter |
|---|---|
| 1 | Legal basis & authority |
| 2 | Core terms defined |
| 3 | Commission powers & duties |
| 4 | Procedural groundwork |
| 5 | Hearing protocols |
| 6 | Appeals process |
| 8 | Rulemaking petitions |
| 9 | Annual equalization mechanics |
| 10 | Assessors compliance oversight |
| 12 | Pre-hearing discovery rules |
🛠️ Practical Takeaways
The Commission has broad statewide power to equalize property assessments and correct unfair levying practices.
Procedural structures ensure transparency, including hearings, evidence exchange, appeals, and discovery.
Compliance is enforced annually through mandatory audits, with consequences for county officials who don’t implement orders.
The public can influence policymaking through rulemaking petitions.
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