All Roll Calls
Yes: 128 • No: 0
NebraskaLB834109th Legislature 1st and 2nd SessionslegislatureWALLET
Change provisions relating to county assessors, the Property Tax Administrator, real property assessments, taxes levied in counties, delinquent taxes owed to counties, remission of sales and use taxes, and mobile homes
Sponsored By: Kathleen Kauth
Signed by Governor
Revenue Committee
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Bill Overview
Analyzed Economic Effects
8 provisions identified: 2 benefits, 1 costs, 5 mixed.
Shift in county vehicle fee split
Beginning January 1, 2023, monthly collection amounts above $6,000 are split 75% to the county general fund and 25% to the county road fund. In counties with 150,000 or more people, the treasurer must send $1 of the fee for each of the first 5,000 vehicle registrations on or after January 1, 2020 to the State Treasurer for the Department of Revenue Enforcement Fund.
Electronic titles after repossession
Starting on the date the DMV director sets, the county treasurer or the department can accept electronic title records after a repossession. You can get a new title by surrendering the old title or other proof of ownership and paying the fees. This speeds up title processing after repossession.
Earlier notices and meetings in big counties
Beginning January 1, 2014, in counties with 150,000 or more people, the assessor must send preliminary values by January 15. Owners can ask for an in-person meeting between January 15 and March 1 and must tell the assessor by February 1. The assessor must finish assessments, the assessment roll, and annual parcel reviews by March 25. Each parcel is inspected at least once every six years. Deadlines that used March 19 now use March 25. Commission changes must be made after March 25 and by June 1. The assessor’s report on over or undervaluation is due after March 25 and by July 25, or by August 10 if the county extended protest hearings. The real property abstract is due March 25 and any extension must be requested by March 22. The Property Tax Administrator must deliver reports within 15 days after the final abstract due date.
Mobile-home park permits and reports
By January 15 each year, the land owner, lessee, or manager must report mobile homes on the land as of January 1. The report lists the home’s year, make, model, size, owner or occupant name and address, and the date it arrived. Land with two or more mobile homes must get an annual permit and pay $5. If the applicant is an individual, the application must include a Social Security number. If you do not report, the permit can be canceled and the fee is forfeited.
Clearer property tax bills and warnings
Your tax bill must show how much pays for public safety, county attorneys, and public defenders. It must show levy rates and any bond principal and interest as separate lines. If you owe back taxes, it must say “Back Taxes and Interest Due For” and list the years, in bold. Not getting the bill does not cancel what you owe, except for totals under $2.
Clearer rules for mobile homes
The law aligns the meanings of mobile home, park, and space. It treats mobile homes as personal property and includes mobile home spaces as premises. A tenant may not remove an abandoned mobile home unless the landlord signs off with all money paid, the Act is followed, or the parties agree. Landlords may remove an abandoned home and store it at the owner’s cost. Manufactured and mobile homes use their own title rules, not the usual vehicle title list.
Old tax debts limited, mobile-home relief
Taxes and assessments that became delinquent in 1943 or earlier are wiped out. For 1944 and later, real property delinquencies are wiped out after 15 years. The 15-year rule does not cover mobile homes, cabin trailers, or manufactured homes on leased land. For those homes, if taxes are more than 10 years late, interest is canceled when you pay the principal and all later taxes in that county.
Counties must have elected assessors
Counties with more than 3,500 people and more than 1,200 tax returns must have an elected, full-time county assessor with a separate office. Other counties may keep an elected assessor or let the county clerk serve as assessor. A clerk serving as assessor gets extra pay set by the county board. When allowed by the county board, the assessor may appoint deputies. Appointments must be in writing and filed, and deputies must take the oath and can act when the assessor is absent.
Sponsors & Cosponsors
Sponsor
Kathleen Kauth
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/24/2026
Vote
Yes: 28 • No: 0 • Other: 21
legislature vote • 4/9/2026
Final Reading
Yes: 46 • No: 0 • Other: 3
legislature vote • 3/6/2026
Vote
Yes: 28 • No: 0 • Other: 21
legislature vote • 2/19/2026
Vote
Yes: 26 • No: 0 • Other: 23
Actions Timeline
Approved by Governor on April 14, 2026
4/17/2026legislatureRaybould MO583 Recommit to the Revenue Committee filed
4/9/2026legislatureRaybould MO583 pending
4/9/2026legislatureRaybould MO583 pending
4/9/2026legislatureRaybould MO583 withdrawn
4/9/2026legislatureDispensing of reading at large approved
4/9/2026legislaturePassed on Final Reading 46-0-3
4/9/2026legislaturePresident/Speaker signed
4/9/2026legislaturePresented to Governor on April 9, 2026
4/9/2026legislaturePlaced on Final Reading with ST67
3/17/2026legislatureEnrollment and Review ST67 filed
3/17/2026legislatureEnrollment and Review ST67 recorded
3/17/2026legislatureKauth FA474 withdrawn
3/6/2026legislatureStrommen AM2252 adopted
3/6/2026legislatureAdvanced to Enrollment and Review for Engrossment
3/6/2026legislaturePlaced on Select File
2/26/2026legislatureStrommen AM2252 filed
2/26/2026legislatureAdvanced to Enrollment and Review Initial
2/19/2026legislaturePlaced on General File
2/12/2026legislatureNotice of hearing for January 21, 2026
1/14/2026legislatureReferred to Revenue Committee
1/12/2026legislatureKauth FA474 filed
1/9/2026legislatureDate of introduction
1/8/2026legislature
Bill Text
Introduced
4/17/2026
Enrolled / Slip Law
Final / Enacted