All Roll Calls
Yes: 165 • No: 1
NebraskaLB803A109th Legislature 1st and 2nd SessionslegislatureWALLET
Appropriation Bill
Sponsored By: R. Brad von Gillern
Signed by Governor
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Bill Overview
Analyzed Economic Effects
10 provisions identified: 3 benefits, 1 costs, 6 mixed.
New home buyer savings accounts
Beginning January 1, 2027, you can open a First‑Time Home Buyer Savings Account to save for a down payment, closing costs, and some construction financing on a main home in Nebraska. If the beneficiary is active‑duty military stationed in Nebraska after the account is opened, funds can be used for a home outside Nebraska. You can put in up to $5,000 a year ($10,000 for joint filers), with lifetime caps of $25,000 ($50,000 joint). Money cannot buy manufactured or mobile homes that are not taxed as real property. Banks do not have to label or police these accounts and may charge a service fee, and the Department of Revenue may set program rules.
State tax break for buyer accounts
Beginning with 2027 tax years, you can subtract your First‑Time Home Buyer Savings Account deposits plus that year’s interest from Nebraska taxable income, up to $5,000 ($10,000 joint). To claim it each year, file the state form, your bank 1099, and any required documents with your return. If you take money out for a nonqualified use, the withdrawal is added back to income and a penalty applies: 5% within ten years of the first deposit, 10% after ten years. There is no penalty for certain death events or eligible out‑of‑state military home purchases; if the account holder dies, amounts are recaptured in the year of death but no penalty is due.
Veterans’ homestead renewals and survivor carryover
For certain veteran‑related homestead exemptions, you do not need to reapply in years evenly divisible by five. When reapplication is required in those five‑year years, include a U.S. Department of Veterans Affairs certification if the law calls for it. If a veteran with a five‑year exemption dies during that term, the surviving spouse keeps that exemption until the five years end, then must apply each year under the follow‑on rule.
Some homestead statutes repealed
The law repeals several homestead‑related statutes, including section 77‑3506. This removes or changes parts of the homestead exemption framework. Homeowners who relied on those sections may face different rules or higher property taxes.
Homestead filing rules and late relief
Owners must file homestead exemption applications each year after February 1 and by June 30, or they waive that year’s exemption. A county board may extend the deadline to July 20, but you cannot get extensions two years in a row. You may file late if you provide medical proof that illness stopped you, or a spouse’s death certificate for the year of death. Some applicants must attach a full household income statement and, for certain surviving‑spouse exemptions, affirm they will notify the assessor if they remarry. Your application and attachments are confidential and only tax officials may see them.
Limits on tax requests and refunds
Beginning July 1, 2025, each local government’s preliminary property tax request equals last year’s approved property tax amount minus certain listed exceptions. This formula can change the next year’s levy. If a subdivision received too much from a countywide levy because of a clerical error, it must return the excess, minus collection fees, in the next fiscal year. The county treasurer certifies the return amount by July 31, and for years starting before July 1, 2025, those excess collections count as restricted funds.
Property tax notices and protest rules
By June 1, the assessor mails owners a notice when a property’s assessed value changes, with old and new values, estimated taxes using last year’s rates, and protest steps due by June 30. By June 6, the assessor posts assessment ratios and sends them to local media, and the state mails postcards with the county website by June 25. Protests must use the state form and include your requested value and supporting proof; missing items are dismissed. Large counties can extend protest hearing deadlines to August 10 if they pass a resolution before July 25. Counties, cities, and school districts hold a joint public budget hearing between July 1 and July 15 after 6 p.m., where the public may speak.
Tighter limits on stadium and arena aid
State help for eligible sports arenas now has firm caps. Most facilities cannot receive more than $100 million total; large public stadiums are capped at $25 million total and $1.25 million per year, with payments starting after July 1, 2027. For some complexes in smaller cities and villages, the maximum payment period drops from ten years to five years. The board must decide applications within 60 days after the public hearing and needs a quorum that includes the Governor. Several related statutory sections are repealed.
Credits for domestic violence service providers
For tax years starting January 1, 2027, refundable tax credits support domestic violence and sexual assault programs. Each year, $3 million is allocated: $240,000 split equally among qualifying tribal programs; $150,000 to the statewide coalition; $1,044,000 shared equally among tribal programs, the coalition, and other nonprofit shelters; and $1,566,000 to nonprofits, with $1,252,800 by population and $313,200 by area. The Department of Revenue must distribute these credits every year.
Some tax code sections repealed
The law removes several tax‑code sections, including 77‑1315, 77‑1502, 77‑1601, 77‑1776, 77‑1632, and the 77‑1630 to 77‑1634 series as amended. These rules are deleted from statute. The effect on taxpayers depends on what those sections previously did.
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Sponsors & Cosponsors
Sponsor
R. Brad von Gillern
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/24/2026
Vote
Yes: 38 • No: 0 • Other: 11
legislature vote • 4/10/2026
Final Reading
Yes: 48 • No: 1
legislature vote • 4/7/2026
Vote
Yes: 38 • No: 0 • Other: 11
legislature vote • 4/1/2026
Vote
Yes: 41 • No: 0 • Other: 8
Actions Timeline
Presented to Governor on April 10, 2026
4/17/2026legislatureApproved by Governor on April 16, 2026
4/17/2026legislaturePassed on Final Reading with Emergency Clause 48-1*-0
4/10/2026legislaturePresident/Speaker signed
4/10/2026legislaturePlaced on Final Reading
4/8/2026legislaturevon Gillern AM3091 filed
4/7/2026legislaturePlaced on Select File
4/7/2026legislaturevon Gillern AM3091 adopted
4/7/2026legislatureAdvanced to Enrollment and Review for Engrossment
4/7/2026legislatureAdvanced to Enrollment and Review Initial
4/1/2026legislatureDate of introduction
3/26/2026legislaturePlaced on General File
3/26/2026legislature
Bill Text
Introduced
4/17/2026
Enrolled / Slip Law
Final / Enacted
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