# Nebraska LB399: Change provisions relating to property tax rates and qualifications for certain distributions under the Mutual Finance Assistance Act

Nebraska LB399, Change provisions relating to property tax rates and qualifications for certain distributions under the Mutual Finance Assistance Act, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Dave Wordekemper; status signed, last action 2025-05-20 (Approved by Governor on May 20, 2025); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB399-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB399
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Change provisions relating to property tax rates and qualifications for certain distributions under the Mutual Finance Assistance Act
- Status: signed
- Chamber: legislature
- Introduced: 2025-01-17
- Last action: 2025-05-20, Approved by Governor on May 20, 2025
- Sponsor: Dave Wordekemper
- Cosponsors: 0
- Subjects: Revenue Committee
- Touches household money: yes
- Roll calls: 2 (85 yes, 0 no in all)
- Economic provisions PRIA read: 3

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Mutual finance tax rate omits bonds: benefit, medium. The shared property tax rate that funds a mutual finance organization leaves out levies for bonded debt and lease‑purchase deals in place on or after July 1, 1998. This can lower the group rate used to fund the organization’s operations. It applies to groups formed by interlocal or joint public age…
- More districts qualify for fire aid: benefit, low. Rural or suburban fire districts and mutual finance organizations can qualify more easily for state fund distributions. The share of a county’s assumed population living outside big‑city limits needed to qualify drops from 80% to 60%. They can also qualify with an assumed population of 30,000 or mo…
- Changes start October 1, 2025: mixed, low. All changes in this law take effect October 1, 2025. New eligibility rules and tax rate exclusions apply on that date.

## Sponsors and cosponsors

- Sponsor: Dave Wordekemper, Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-05-14 | legislature | Final Reading | pass | 49 | 0 |   |
| 2025-04-23 | legislature | Vote | fail | 36 | 0 | 13 |

## Actions (13)

- 2025-05-20: Approved by Governor on May 20, 2025 (legislature)
- 2025-05-14: Presented to Governor on May 14, 2025 (legislature)
- 2025-05-14: President/Speaker signed (legislature)
- 2025-05-14: Passed on Final Reading 49-0-0 (legislature)
- 2025-05-06: Placed on Final Reading (legislature)
- 2025-05-01: Advanced to Enrollment and Review for Engrossment (legislature)
- 2025-04-29: Placed on Select File (legislature)
- 2025-04-23: Advanced to Enrollment and Review Initial (legislature)
- 2025-03-17: Speaker priority bill (legislature)
- 2025-02-25: Placed on General File (legislature)
- 2025-02-11: Notice of hearing for February 20, 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/LB399.pdf)
- Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB399.pdf)
- Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB399.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)
- LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed)
- LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed)
- LB714: Change provisions relating to motor vehicle taxes and fees (failed)

## Sources
- [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB399.pdf)
- [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB399.pdf)
- [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB399.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)
- [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109)
- [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109)
- [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109)
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Source: PRIA, https://policyrisk.com/state-bill/NE-LB399-109 (as of 2026-10-17).