# Nebraska LB123: Change provisions relating to withholding money due to noncompliance with budget limits, property tax request authority, and annual audits for certain political subdivisions Nebraska LB123, Change provisions relating to withholding money due to noncompliance with budget limits, property tax request authority, and annual audits for certain political subdivisions, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Rita Sanders; status signed, last action 2025-03-25 (Approved by Governor on March 25, 2025) (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/NE-LB123-109 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nebraska LB123 - State: Nebraska - Session: 109th Legislature 1st and 2nd Sessions - Title: Change provisions relating to withholding money due to noncompliance with budget limits, property tax request authority, and annual audits for certain political subdivisions - Status: signed - Chamber: legislature - Introduced: 2025-01-10 - Last action: 2025-03-25, Approved by Governor on March 25, 2025 - Sponsor: Rita Sanders - Cosponsors: 0 - Subjects: Government, Military and Veterans Affairs Committee - Touches household money: no - Roll calls: 4 (140 yes, 0 no in all) - Economic provisions PRIA read: 2 ## Summary No summary available. ## Bill overview: provisions PRIA read - State aid paused for budget, tax, or audit failures: cost, medium. When the Auditor finds a local government broke budget limits, missed audit filing, or failed property tax forms, the State Treasurer stops its state aid. The Treasurer holds the money for six months. If the government fixes the problem in time, it gets the held money. If not, the money is forfeite… - Annual property tax request forms required: cost, low. The State Auditor creates forms to calculate each local government's property tax request authority and unused authority. Every political subdivision must file these forms by September 30, 2025, and by September 30 every year after. If a subdivision does not file or is not following the Property Ta… ## Sponsors and cosponsors - Sponsor: Rita Sanders, Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-03-20 | legislature | Final Reading | pass | 45 | 0 | 4 | | 2025-03-11 | legislature | Vote | fail | 29 | 0 | 20 | | 2025-02-21 | legislature | Vote | fail | 37 | 0 | 12 | | | legislature | Vote | fail | 29 | 0 | 20 | ## Actions (16) - 2025-03-25: Approved by Governor on March 25, 2025 (legislature) - 2025-03-20: Presented to Governor on March 20, 2025 (legislature) - 2025-03-20: President/Speaker signed (legislature) - 2025-03-20: Passed on Final Reading 45-0-4 (legislature) - 2025-03-17: Enrollment and Review ST11 recorded (legislature) - 2025-03-17: Enrollment and Review ST11 filed (legislature) - 2025-03-17: Placed on Final Reading with ST11 (legislature) - 2025-03-11: Advanced to Enrollment and Review for Engrossment (legislature) - 2025-03-11: Sanders AM407 adopted (legislature) - 2025-02-27: Sanders AM407 filed (legislature) - 2025-02-26: Placed on Select File (legislature) - 2025-02-21: Advanced to Enrollment and Review Initial (legislature) - 2025-02-07: Placed on General File (legislature) - 2025-01-22: Notice of hearing for January 29, 2025 (legislature) - 2025-01-14: Referred to Government, Military and Veterans Affairs Committee (legislature) - 2025-01-10: Date of introduction (legislature) ## Bill text - Introduced, 2025-01-10: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB123.pdf) - Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB123.pdf) - Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB123.pdf) ## Related bills - LB468: Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers (failed) - LB13: Require the Department of Health and Human Services to file a state plan amendment relating to child care (failed) - LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide for regulation of medical cannabis (failed) - LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed) - LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed) - LB714: Change provisions relating to motor vehicle taxes and fees (failed) ## Sources - [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB123.pdf) - [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB123.pdf) - [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB123.pdf) ## Related - [LB468: Change provisions relating to inheritance taxes, change certain fee and tax pro…](https://policyrisk.com/state-bill/NE-LB468-109) - [LB13: Require the Department of Health and Human Services to file a state plan amendm…](https://policyrisk.com/state-bill/NE-LB13-109) - [LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide f…](https://policyrisk.com/state-bill/NE-LB677-109) - [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109) - [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109) - [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109) - [Nebraska bills](https://policyrisk.com/states/nebraska/bills) - [Nebraska state hub](https://policyrisk.com/states/nebraska) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/NE-LB123-109 (as of 2026-10-17).