# Nebraska LB384: 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 Nebraska LB384, 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, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Tanya Storer; status signed, last action 2026-02-09 (Approved by Governor on February 9, 2026) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/NE-LB384-109 - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nebraska LB384 - State: Nebraska - Session: 109th Legislature 1st and 2nd Sessions - Title: 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 - Status: signed - Chamber: legislature - Introduced: 2025-01-17 - Last action: 2026-02-09, Approved by Governor on February 9, 2026 - Sponsor: Tanya Storer - Cosponsors: 0 - Subjects: Revenue Committee - Touches household money: no - Roll calls: 6 (261 yes, 2 no in all) - Economic provisions PRIA read: 4 ## Summary No summary available. ## Bill overview: provisions PRIA read - Guardrails on higher property tax requests: benefit, low. 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 Propert… - One evening hearing on property tax increases: benefit, low. 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… - Postcards show your estimated tax changes: benefit, low. 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 c… - Public votes, reports, and Oct. 15 deadline: benefit, low. 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 s… ## Sponsors and cosponsors - Sponsor: Tanya Storer, Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-02-05 | legislature | Final Reading | pass | 49 | 0 | | | 2026-01-20 | legislature | Vote | fail | 46 | 0 | 3 | | 2026-01-20 | legislature | Vote | fail | 39 | 1 | 9 | | 2026-01-20 | legislature | Vote | fail | 44 | 0 | 5 | | | legislature | Vote | fail | 44 | 0 | 5 | | | legislature | Vote | fail | 39 | 1 | 9 | ## Actions (20) - 2026-02-09: Approved by Governor on February 9, 2026 (legislature) - 2026-02-06: Presented to Governor on February 5, 2026 (legislature) - 2026-02-05: President/Speaker signed (legislature) - 2026-02-05: Passed on Final Reading 49-0-0 (legislature) - 2026-02-05: Dispensing of reading at large approved (legislature) - 2026-01-30: Placed on Final Reading (legislature) - 2026-01-27: Advanced to Enrollment and Review for Engrossment (legislature) - 2026-01-27: Enrollment and Review ER96 adopted (legislature) - 2026-01-26: Enrollment and Review ER96 filed (legislature) - 2026-01-26: Placed on Select File with ER96 (legislature) - 2026-01-20: Advanced to Enrollment and Review Initial (legislature) - 2026-01-20: Bostar FA783 adopted (legislature) - 2026-01-20: Bostar FA783 filed (legislature) - 2026-01-20: Revenue AM703 adopted (legislature) - 2026-01-07: Title printed. Carryover bill (legislature) - 2025-03-20: Revenue AM703 filed (legislature) - 2025-03-20: Placed on General File with AM703 (legislature) - 2025-02-05: Notice of hearing for February 13, 2025 (legislature) - 2025-01-22: Referred to Revenue Committee (legislature) - 2025-01-17: Date of introduction (legislature) ## Bill text - Introduced, 2025-01-17: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB384.pdf) - Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB384.pdf) - Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB384.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/LB384.pdf) - [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB384.pdf) - [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB384.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-LB384-109 (as of 2026-10-19).