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NE LB770

NE LB770
Authorize 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
In Committee
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)

bill text


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