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…

Spring marks a new season, new growth, and vibrant colors. It also symbolizes new life in many contexts, and the longer days bring sunshine filled with Vitamin D. For me, Spring comes right when Winter has completely run its course with my energy. I’m ready for nice weather and to get outside and dig in the…

This year at the 130th Annual Conference of the Nebraska Association of County Officials, I was honored to present the MIPS Award to a Nebraska public servant who embodies the MIPS Service Standard we speak of often here at MIPS:  “Doing your job in a way that makes the people around you better”.  There were many…

This is the kickoff blog post for our new MIPS website, so it seems fitting to casually describe our effort here at MIPS.   We hope you find this website helpful, informative, and a NEW way to conduct business with the MIPS team.   As you know, we never stop trying to improve our processes for your benefit,…