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NebraskaLB384109th Legislature 1st and 2nd SessionslegislatureWALLET

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

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 0 costs, 2 mixed.

Mailed postcards show your parcel tax changes

The county mails a postcard with NOTICE OF PROPOSED TAX INCREASE to the address on your tax bill at least 7 days before the hearing. It shows your parcel number, owner and address, last year’s and this year’s values and taxes, the dollar change by each subdivision, the proposed tax rate, and the rate needed to levy last year’s dollars. The notice also lists the hearing date, time, place, and contacts, and it is posted on the county home page (if population is over 10,000) and in a legal newspaper. Each subdivision must link to its proposed budget on its website; this does not apply to counties under 10,000, cities under 1,000, and, before January 1, 2024, school districts. By September 4, subdivisions send data to the assessor and the clerk shares hearing details; the county fronts printing costs and later charges subdivisions based on parcel counts.

Single county hearing on higher property taxes

When a local government plans to raise its property tax request above allowed growth, it must join one joint county hearing. The hearing is held after 6 p.m. between September 14 and 24, before budgets are adopted. At least one voting member or elected official from each body must attend, and the county assessor attends. Each body gives a short presentation on valuations, tax rates, and budget changes. Anyone from the public may speak. The hearing only covers plans to go over the allowable growth limit.

Votes, records, and deadlines after the hearing

After the hearing, each board must vote on an ordinance or resolution to set its property tax request. If it is higher than last year, the document must show assessed value changes, proposed and same‑as‑last‑year rates, the budget percent change, the request amount, and the record vote. The subdivision must certify it to the county clerk by October 15. Within 10 days of the hearing, the county clerk issues a report listing speakers, participating subdivisions, each one’s real growth and percent, and how much each seeks above allowable growth.

Sponsors & Cosponsors

Sponsor

  • Tanya Storer

    legislature

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 261 • No: 2

legislature vote • 4/24/2026

Vote

Yes: 44 • No: 0 • Other: 5

legislature vote • 4/24/2026

Vote

Yes: 39 • No: 1 • Other: 9

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

Actions Timeline

  1. Approved by Governor on February 9, 2026

    2/10/2026legislature

  2. Presented to Governor on February 5, 2026

    2/6/2026legislature

  3. Dispensing of reading at large approved

    2/5/2026legislature

  4. Passed on Final Reading 49-0-0

    2/5/2026legislature

  5. President/Speaker signed

    2/5/2026legislature

  6. Placed on Final Reading

    1/30/2026legislature

  7. Enrollment and Review ER96 adopted

    1/27/2026legislature

  8. Advanced to Enrollment and Review for Engrossment

    1/27/2026legislature

  9. Placed on Select File with ER96

    1/26/2026legislature

  10. Enrollment and Review ER96 filed

    1/26/2026legislature

  11. Revenue AM703 adopted

    1/20/2026legislature

  12. Bostar FA783 filed

    1/20/2026legislature

  13. Bostar FA783 adopted

    1/20/2026legislature

  14. Advanced to Enrollment and Review Initial

    1/20/2026legislature

  15. Title printed. Carryover bill

    1/7/2026legislature

  16. Placed on General File with AM703

    3/20/2025legislature

  17. Revenue AM703 filed

    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

    2/10/2026

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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