Bill
Bill > LB834
NE LB834
NE LB834Change provisions relating to county assessors, the Property Tax Administrator, real property assessments, taxes levied in counties, delinquent taxes owed to counties, remission of sales and use taxes, and mobile homes
summary
Introduced
01/08/2026
01/08/2026
In Committee
01/12/2026
01/12/2026
Crossed Over
02/19/2026
02/19/2026
Passed
03/06/2026
03/06/2026
Dead
Introduced Session
Potential new amendment
109th Legislature
Bill Summary
A BILL FOR AN ACT relating to counties; to amend sections 23-3201, 77-123, 77-421, 77-1303, 77-1311, 77-1315, 77-1315.01, 77-1318, 77-1507, 77-1739, 77-1862, 77-3706, 77-3707, and 77-5027, Reissue Revised Statutes of Nebraska, sections 77-1311.03, 77-1502, and 77-1514, Revised Statutes Cumulative Supplement, 2024, and sections 77-1301, 77-1613, 77-1701, and 77-2703, Revised Statutes Supplement, 2025; to redefine a term; to provide for the appointment of deputy county assessors; to provide for certain certification examinations for county assessors as prescribed; to provide powers and duties to the Property Tax Administrator; to change the duties of certain county assessors; to change provisions relating to real property assessments; to change the deadline for reporting certain improvements to real property; to change provisions relating to the preparation of tax lists; to change the required contents of statements for taxes levied in counties; to change provisions relating to the cancellation and extinguishment of certain delinquent taxes; to change provisions relating to remitting certain sales and use taxes; to eliminate a fee and change certain application provisions relating to mobile homes; to change provisions relating to certain annual reports and opinions provided by the Property Tax Administrator; to eliminate obsolete provisions; to harmonize provisions; and to repeal the original sections.
AI Summary
This bill makes several changes to county assessor duties, property tax administration, and tax collection processes. It allows county assessors to appoint deputies, clarifies the definition of "omitted property" for tax purposes, and modifies the examination schedule for county assessor certification. The bill also adjusts deadlines for property assessments and reporting in counties with populations over 100,000, changes requirements for property valuation notices and protests, and alters the timelines for reporting improvements to real property. Additionally, it modifies provisions related to the cancellation of delinquent personal property taxes, extinguishes certain delinquent taxes after a specified period, and updates the process for reporting mobile homes and obtaining permits for their location. Finally, the bill makes technical adjustments to sales and use tax collection and reporting requirements.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Advanced to Enrollment and Review for Engrossment (on 03/06/2026)
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=62989 |
| Strommen AM2252 | https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2252.pdf |
| Analysis - Committee Statement | https://nebraskalegislature.gov/FloorDocs/109/PDF/CS/LB834.pdf |
| Fiscal Note for LB834 | https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB834_20260120-132339.pdf |
| Analysis - Statement of Intent | https://nebraskalegislature.gov/FloorDocs/109/PDF/SI/LB834.pdf |
| Kauth FA474 | https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA474.pdf |
| BillText | https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB834.pdf |
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