In the world of property taxation, fairness and uniformity are the foundation of Nebraska’s constitutional requirement.  But what happens when one parcel is mistakenly undervalued? Should others be lowered to match? The Nebraska Supreme Court answered that question decisively in Lancaster County Board of Equalization v. Moser (2022)—a case that offers lasting guidance for taxpayers, assessors,…

I recently had the privilege of chatting with the County Board of Equalizations across the state at their annual workshop, and we covered one item in particular… Being careful with “Social Media Protests”.  Here’s why: Each year it starts out in a predictable fashion—valuation notices land in mailboxes, and the reactions follow quickly.  Phones buzz with…