PRIA Logo™
NebraskaLB384109th Legislature 1st and 2nd Sessionslegislature

Require the county assessor and one voting member of the governing bodies of participating political subdivisions to attend joint public hearings under the Property Tax Request Act

Sponsored By: Tanya Storer

Signed by Governor

Revenue Committee

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

4 provisions identified: 4 benefits, 0 costs, 0 mixed.

Guardrails on higher property tax requests

The law sets guardrails on higher property tax requests. A county, city, or school district may go above the allowable growth percent only by following the joint hearing steps, passing the required post‑hearing vote, and complying with the School District Property Tax Limitation Act and the Property Tax Growth Limitation Act. For this section, “political subdivision” means a county, city, or school district.

One evening hearing on property tax increases

If a local government seeks to raise its property tax request above allowed growth, one joint county hearing is required. The hearing is held between September 14 and 24, starts after 6 p.m., and happens before budgets are filed. Each subdivision sends one presenter, and at least one voting member must attend. The county assessor must attend to answer value questions. The county clerk runs the hearing, and anyone may speak with a reasonable time to comment. Each presenter must state the subdivision name, request amount, changes in assessed value and tax rates, the proposed rate, any budget change, and contact info.

Postcards show your estimated tax changes

By September 4, each participating subdivision sends details to the county assessor, and the county clerk sets and shares the hearing time and place. A postcard titled “NOTICE OF PROPOSED TAX INCREASE” is mailed at least seven days before the hearing. It lists the hearing info, each subdivision’s contact and request, and parcel-level estimates for you: parcel number, owner and address, last and current values and taxes by each subdivision, and the change. The county posts the notice online if it has over 10,000 people and also publishes it in a newspaper. Each subdivision must post a clear link to its proposed budget on its home page, with small-county and small-city exemptions, and a school‑district exemption before January 1, 2024. The county pays the first printing bill, and participating subdivisions repay printing and mailing costs based on parcel counts.

Public votes, reports, and Oct. 15 deadline

After the hearing, each governing body must vote to set its property tax request. If it raises the request over last year, the ordinance or resolution must list the subdivision name, request amount, value and rate comparisons, the proposed rate, the budget change percent, and the record vote. The subdivision must certify and send this to the county clerk by October 15. Within 10 days of the hearing, the county clerk issues a report with presenters, speakers, participating subdivisions, real growth value and percent, how much is above allowable growth, and attendance.

Sponsors & Cosponsors

Sponsor

  • Tanya Storer

    Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 261 • No: 2

legislature vote • 2/5/2026

Final Reading

Yes: 49 • No: 0

legislature vote • 1/20/2026

Vote

Yes: 46 • No: 0 • Other: 3

legislature vote • 1/20/2026

Vote

Yes: 39 • No: 1 • Other: 9

legislature vote • 1/20/2026

Vote

Yes: 44 • No: 0 • Other: 5

legislature vote • Unknown

Vote

Yes: 44 • No: 0 • Other: 5

legislature vote • Unknown

Vote

Yes: 39 • No: 1 • Other: 9

Actions Timeline

  1. Approved by Governor on February 9, 2026

    2/9/2026legislature

  2. Presented to Governor on February 5, 2026

    2/6/2026legislature

  3. President/Speaker signed

    2/5/2026legislature

  4. Passed on Final Reading 49-0-0

    2/5/2026legislature

  5. Dispensing of reading at large approved

    2/5/2026legislature

  6. Placed on Final Reading

    1/30/2026legislature

  7. Advanced to Enrollment and Review for Engrossment

    1/27/2026legislature

  8. Enrollment and Review ER96 adopted

    1/27/2026legislature

  9. Enrollment and Review ER96 filed

    1/26/2026legislature

  10. Placed on Select File with ER96

    1/26/2026legislature

  11. Advanced to Enrollment and Review Initial

    1/20/2026legislature

  12. Bostar FA783 adopted

    1/20/2026legislature

  13. Bostar FA783 filed

    1/20/2026legislature

  14. Revenue AM703 adopted

    1/20/2026legislature

  15. Title printed. Carryover bill

    1/7/2026legislature

  16. Revenue AM703 filed

    3/20/2025legislature

  17. Placed on General File with AM703

    3/20/2025legislature

  18. Notice of hearing for February 13, 2025

    2/5/2025legislature

  19. Referred to Revenue Committee

    1/22/2025legislature

  20. Date of introduction

    1/17/2025legislature

Bill Text

  • Introduced

    1/17/2025

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

Related Bills

Back to State Legislation