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Attorney for Hearts United presents three TERC appeals to Nemaha County board; no action taken

Board of Equalization of the County of Nemaha, Nebraska · March 1, 2026

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Summary

At the May 7 meeting, attorney Adam J. Prochaska discussed three Tax Equalization and Review Commission appeals (Appeal #24C 1513, #24E 0032, #25E 0002) with the Nemaha County Board of Equalization; the board recorded discussion but took no action.

Adam J. Prochaska, identified in the meeting minutes as the attorney for Hearts United, addressed the Nemaha County Board of Equalization on May 7 regarding three appeals filed with the Tax Equalization and Review Commission: Appeal #24C 1513, Appeal #24E 0032 and Appeal #25E 0002.

The minutes note that Prochaska discussed the listed TERC appeals; they do not record specific arguments, evidence, or requests presented in the discussion. The record also states that the board took no action on those appeals at the May 7 meeting. No motions, votes or procedural directions related to the appeals are recorded in the minutes.

TERC (Tax Equalization and Review Commission) appeals address valuation and equalization disputes for Nebraska property tax matters; the minutes do not specify whether Prochaska was seeking board action, whether new evidence was filed, or whether any administrative deadlines were affected. The minutes list the appeals by number but do not provide further detail about affected parcels or taxpayers.

The board adjourned at 10:30 a.m.