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Bill > LB1204
NE LB1204
NE LB1204Adopt 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
01/21/2026
In Committee
01/23/2026
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)
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=63645 |
| Fiscal Note for LB1204 | https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB1204_20260211-130303.pdf |
| Analysis - Statement of Intent | https://nebraskalegislature.gov/FloorDocs/109/PDF/SI/LB1204.pdf |
| Kauth FA864 | https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA864.pdf |
| BillText | https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1204.pdf |
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