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NE LB900

NE LB900
Change provisions relating to fees, commissions, and mileage of county sheriffs for distress warrants issued for the collection of taxes


summary

Introduced
01/08/2026
In Committee
01/12/2026
Crossed Over
02/11/2026
Passed
Dead

Introduced Session

Potential new amendment
109th Legislature

Bill Summary

A BILL FOR AN ACT relating to revenue and taxation; to amend section 77-1720, Reissue Revised Statutes of Nebraska; to change provisions relating to fees, commissions, and mileage of certain distress warrants for the collection of taxes; and to repeal the original section.

AI Summary

This bill amends existing Nebraska law concerning fees, commissions, and mileage for county sheriffs when they issue distress warrants to collect unpaid taxes. Specifically, it increases the fee for issuing each distress warrant from two dollars to twenty dollars and removes the separate one-dollar fee for the levy itself. The bill also adjusts the commission rates for taxes collected through distress and sale, increasing the rate from ten cents per dollar on sums up to one hundred dollars to ten cents per dollar on sums up to five hundred dollars, and from eight cents per dollar on sums exceeding one hundred dollars to eight cents per dollar on sums exceeding five hundred dollars. Mileage reimbursement for sheriffs remains at the rate provided in section 33-117 for necessary travel, and the bill clarifies how mileage is handled when multiple warrants are served or when taxes are not collected by distress and sale. A distress warrant is a legal document authorizing a sheriff to seize property to satisfy an unpaid debt, in this case, taxes. The bill also repeals the original section of law it amends.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Placed on Select File (on 02/23/2026)

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