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NebraskaLB1253109th Legislature 1st and 2nd Sessionslegislature

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

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Tax sale rules tied to certificate date

The law locks in which rules apply to a tax sale. The statutes in effect when a tax sale certificate was issued now control all tax deed steps and notices. Certificates issued Jan 1, 2010–Dec 31, 2016 follow the law as of Dec 31, 2009. Certificates issued Jan 1, 2017–Sept 7, 2019 follow the law as of Sept 7, 2019. If a certificate is foreclosed, section 77-1909 applies as it stood on May 7, 2025, no matter when the certificate was issued.

Sponsors & Cosponsors

Sponsor

  • Eliot Bostar

    Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 163 • No: 0

legislature vote • 4/2/2026

Final Reading

Yes: 46 • No: 0 • Other: 3

legislature vote • 3/23/2026

Vote

Yes: 40 • No: 0 • Other: 9

legislature vote • 3/23/2026

Vote

Yes: 37 • No: 0 • Other: 12

legislature vote • Unknown

Vote

Yes: 40 • No: 0 • Other: 9

Actions Timeline

  1. Approved by Governor on April 7, 2026

    4/7/2026legislature

  2. Presented to Governor on April 2, 2026

    4/2/2026legislature

  3. President/Speaker signed

    4/2/2026legislature

  4. Passed on Final Reading with Emergency Clause 46-0-3

    4/2/2026legislature

  5. Placed on Final Reading

    3/31/2026legislature

  6. Advanced to Enrollment and Review for Engrossment

    3/30/2026legislature

  7. Kauth FA913 withdrawn

    3/30/2026legislature

  8. Enrollment and Review ER161 adopted

    3/30/2026legislature

  9. Enrollment and Review ER161 filed

    3/30/2026legislature

  10. Placed on Select File with ER161

    3/30/2026legislature

  11. Advanced to Enrollment and Review Initial

    3/23/2026legislature

  12. Bostar AM2108 adopted

    3/23/2026legislature

  13. Bostar AM2108 filed

    3/23/2026legislature

  14. Placed on General File

    2/17/2026legislature

  15. Notice of hearing for February 11, 2026

    2/4/2026legislature

  16. Referred to Revenue Committee

    1/23/2026legislature

  17. Prokop name withdrawn

    1/22/2026legislature

  18. Kauth FA913 filed

    1/22/2026legislature

  19. Date of introduction

    1/21/2026legislature

Bill Text

  • Introduced

    1/21/2026

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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