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NE LB770
NE LB770Authorize fees for the collection of certain taxes of reclamation districts and county agricultural societies and change the distribution of the nameplate capacity tax
summary
Introduced
01/07/2026
01/07/2026
In Committee
01/09/2026
01/09/2026
Crossed Over
Passed
Dead
Introduced Session
Potential new amendment
109th Legislature
Bill Summary
A BILL FOR AN ACT relating to revenue and taxation; to amend section 33-114, Reissue Revised Statutes of Nebraska, and section 77-6204, Revised Statutes Supplement, 2025; to authorize fees for county treasurers for the collection of certain taxes and assessments of reclamation districts and county agricultural societies; to change provisions relating to the distribution of the nameplate capacity tax; and to repeal the original sections.
AI Summary
This bill authorizes county treasurers to collect fees for services rendered to reclamation districts and county agricultural societies, specifically for the collection of ad valorem taxes and special assessments, by adding these entities to the list of those for whom treasurers can charge a two percent fee. Additionally, the bill modifies how revenue from the nameplate capacity tax, which is a tax on the generating capacity of renewable energy facilities, is distributed. Previously, all such revenue was distributed after a one percent retention for costs, but now the county treasurer will retain one percent for costs and then distribute the remaining revenue, with five percent going to the community college area where the facility is located and the rest distributed to local taxing entities that would have otherwise received personal property tax revenue from qualifying renewable energy generation property.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Revenue Hearing (13:30:00 1/21/2026 Room 1524) (on 01/21/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=62786 |
| Fiscal Note for LB770 | https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB770_20260120-132332.pdf |
| Analysis - Statement of Intent | https://nebraskalegislature.gov/FloorDocs/109/PDF/SI/LB770.pdf |
| Kauth FA399 | https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA399.pdf |
| BillText | https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB770.pdf |
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