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NE LB1204

NE LB1204
Adopt the Nameplate Capacity Tax Facility Standards Act and change provisions relating to property tax exemptions and the nameplate capacity tax


summary

Introduced
01/21/2026
In Committee
01/23/2026
Crossed Over
Passed
Dead

Introduced Session

Potential new amendment
109th Legislature

Bill Summary

A BILL FOR AN ACT relating to electricity; to amend sections 77-105 and 77-6201, Reissue Revised Statutes of Nebraska, sections 77-1359, 77-6202, and 77-6203, Revised Statutes Cumulative Supplement, 2024, and sections 13-518, 77-202, and 77-6204, Revised Statutes Supplement, 2025; to adopt the Nameplate Capacity Tax Facility Standards Act; to define and redefine terms; to change provisions relating to property tax exemptions and the nameplate capacity tax; to harmonize provisions; to provide an operative date; to provide severability; and to repeal the original sections.

AI Summary

This bill, known as the Nameplate Capacity Tax Facility Standards Act, establishes statewide standards for renewable energy generation facilities and energy storage resources, aiming to create a more uniform and predictable regulatory environment across Nebraska. It defines key terms such as "affected landowner," "energy storage resource," and "renewable energy generation facility" to clarify who and what the act applies to. The legislation asserts that consistent statewide standards are necessary to prevent overly restrictive local regulations that could hinder development, while also balancing the interests of developers, landowners, and local governments. It sets specific, uniform requirements for setbacks, height limits, noise, shadow flicker, and other operational aspects, which political subdivisions (like counties and municipalities) cannot exceed. The bill also outlines procedures for permitting, including timelines for county approval, and addresses issues like decommissioning, road damage, and agricultural impacts. Furthermore, it modifies existing laws related to property tax exemptions and the nameplate capacity tax, which is a tax levied on the generating or storage capacity of these facilities, ensuring that these facilities contribute revenue to local taxing entities. The act will become operative on January 1, 2027, and repeals previous conflicting sections of law.

Committee Categories

Agriculture and Natural Resources

Sponsors (1)

Last Action

Natural Resources Hearing (13:30:00 2/12/2026 Room 1023) (on 02/12/2026)

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