All Roll Calls
Yes: 163 • No: 0
NebraskaLB1253109th Legislature 1st and 2nd SessionslegislatureWALLET
Change provisions relating to the laws that apply to certain tax sale certificates
Sponsored By: Eliot Bostar
Signed by Governor
Revenue Committee
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 2 benefits, 0 costs, 1 mixed.
Foreclosures use May 7, 2025 rules
When a tax sale certificate is foreclosed, courts use section 77-1909 as it stood on May 7, 2025. This applies no matter when the certificate was issued. This gives one clear set of steps, but some parties can face tighter or different requirements than under earlier laws.
New rules take effect immediately
The act declares an emergency. It takes effect when passed and approved under state law. Courts, owners, and investors must use the new governing-law rules right away.
Which law controls your tax certificate
The law ties the rules to the date your tax sale certificate was issued. Newer laws do not apply to that certificate unless listed here. Certificates issued January 1, 2010–December 31, 2016 follow the law as of December 31, 2009. Certificates issued January 1, 2017–September 7, 2019 follow the law as of September 7, 2019. This covers notice, application, and foreclosure steps.
Sponsors & Cosponsors
Sponsor
Eliot Bostar
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/24/2026
Vote
Yes: 40 • No: 0 • Other: 9
legislature vote • 4/2/2026
Final Reading
Yes: 46 • No: 0 • Other: 3
legislature vote • 3/23/2026
Vote
Yes: 37 • No: 0 • Other: 12
legislature vote • 3/23/2026
Vote
Yes: 40 • No: 0 • Other: 9
Actions Timeline
Approved by Governor on April 7, 2026
4/7/2026legislaturePassed on Final Reading with Emergency Clause 46-0-3
4/2/2026legislaturePresident/Speaker signed
4/2/2026legislaturePresented to Governor on April 2, 2026
4/2/2026legislaturePlaced on Final Reading
3/31/2026legislaturePlaced on Select File with ER161
3/30/2026legislatureEnrollment and Review ER161 filed
3/30/2026legislatureEnrollment and Review ER161 adopted
3/30/2026legislatureKauth FA913 withdrawn
3/30/2026legislatureAdvanced to Enrollment and Review for Engrossment
3/30/2026legislatureBostar AM2108 filed
3/23/2026legislatureBostar AM2108 adopted
3/23/2026legislatureAdvanced to Enrollment and Review Initial
3/23/2026legislaturePlaced on General File
2/17/2026legislatureNotice of hearing for February 11, 2026
2/4/2026legislatureReferred to Revenue Committee
1/23/2026legislatureKauth FA913 filed
1/22/2026legislatureProkop name withdrawn
1/22/2026legislatureDate of introduction
1/21/2026legislature
Bill Text
Introduced
4/7/2026
Enrolled / Slip Law
Final / Enacted