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
7 provisions identified: 0 benefits, 2 costs, 5 mixed.
Pay vehicle and boat taxes at registration
You pay sales tax on motor vehicles, semitrailers, and trailers when you register them. The county treasurer or an approved dealer collects it, or the DMV for certain registrations. If you do not register within 30 days, the tax is due and interest and penalties apply. For motorboats, the treasurer collects the tax at registration. For ATVs and utility vehicles, tax is collected when you apply for title. If you bought one out of state, you owe Nebraska use tax at title time—either the full amount if no tax was paid before or the difference if the other state’s tax was lower. Rentals of motorboats, ATVs, and utility vehicles are taxed. The tax is figured on the sales price minus any trade‑in credit. Sellers must show the tax on the invoice and give a certified form with price and trade‑in.
Clearer timelines for property tax protests
Counties with at least 100,000 people send preliminary value notices by January 15, offer meetings January 15 to March 1, and finish assessments by March 25. County boards hear protests June 1 to July 25, and you must file by June 30. Large counties may extend hearings to August 10 but then give up their right that year to ask the state board to change a property class. You must use the protest form and include your reasons, the value you want, and enough property detail, or it is dismissed. Say if the signer is the owner or an authorized representative; if not, the clerk mails the owner. In those large counties, you can get an in‑person meeting. The clerk or assessor prepares a protest report, and the assessor cannot change the rolls until they have it. The clerk mails decisions by August 2, or August 18 in an extended year. Hearings cannot be held by just one commissioner.
Rules for abandoned mobile homes and titles
The landlord‑tenant disposal law now clearly covers mobile homes, parks, and spaces. A mobile home is abandoned when rent is unpaid and the tenant has been gone 30 days or clearly ended the tenancy. A tenant or agent cannot move an abandoned mobile home without the landlord’s written OK with all money paid, following the disposal law, or an owner‑landlord agreement. Landlords may omit listing what is inside locked boxes or a locked mobile home and may open them with as little damage as possible to check contents. It is easier to get a mobile home title when papers are missing. You may use landlord‑tenant disposal documents or assessor records with an owner affidavit. These transfers count as by operation of law once the DMV sets the start date.
Use tax rules for Nebraska buyers
If you store, use, or consume property in Nebraska, you owe use tax at the same rate as the sales tax. You stay liable until you pay. A proper receipt from a Nebraska or authorized retailer, in the form the Tax Commissioner sets, relieves you for that transaction. Property delivered in Nebraska is presumed for in‑state use unless you prove otherwise.
Stricter tax rules for sellers
If you willfully understate the taxable amount, you owe a $1,000 penalty. If you do not give the required certified sales statement, you face a misdemeanor fine of $25 to $100. If your ad agency buys items for a client, the agency is liable for the sales and use tax as if it were the buyer.
Retailers must collect and send use tax
Retailers who sell, lease, or rent property for use in Nebraska must collect tax at the sale and give a receipt on request. The Tax Commissioner sets rules for sales with both taxable and nontaxable parts. Designated collectors must forward taxes and may keep 2.5% of up to the first $3,000 remitted each month; they lose this if they break the rules. County treasurers withhold 0.5% of monthly remittances over $6,000 (75% to the county general fund and 25% to the road fund on and after January 1, 2023). In counties with at least 100,000 people, treasurers send $1 from each of the first 5,000 vehicle registrations on or after January 1, 2020 to the State Treasurer. The DMV deposits its collection fee into the Motor Carrier Division Cash Fund. The Tax Commissioner may name collectors, require bonds, and have local or state tax officials collect use tax.
County assessor offices and deputies
Counties with more than 3,500 people and over 1,200 tax returns must elect a county assessor. Other counties let voters choose an elected assessor or have the county clerk serve as assessor. Assessors work full time and keep a separate office unless the county does not elect a full‑time assessor. With county board approval, assessors may appoint deputies by written filing; certain officials cannot serve, and deputies must take an oath and may need a bond.
Sponsors & Cosponsors
Sponsor
Kathleen Kauth
Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
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
legislature vote • Unknown
Vote
Yes: 28 • No: 0 • Other: 21
Actions Timeline
Provisions/portions of LB1230 amended into LB834 by AM2252
4/17/2026legislatureApproved by Governor on April 14, 2026
4/14/2026legislaturePresented to Governor on April 9, 2026
4/9/2026legislaturePresident/Speaker signed
4/9/2026legislaturePassed on Final Reading 46-0-3
4/9/2026legislatureDispensing of reading at large approved
4/9/2026legislatureRaybould MO583 withdrawn
4/9/2026legislatureRaybould MO583 pending
4/9/2026legislatureRaybould MO583 pending
4/9/2026legislatureRaybould MO583 Recommit to the Revenue Committee filed
4/9/2026legislatureEnrollment and Review ST67 recorded
3/17/2026legislatureEnrollment and Review ST67 filed
3/17/2026legislaturePlaced on Final Reading with ST67
3/17/2026legislatureAdvanced to Enrollment and Review for Engrossment
3/6/2026legislatureStrommen AM2252 adopted
3/6/2026legislatureKauth FA474 withdrawn
3/6/2026legislatureStrommen AM2252 filed
2/26/2026legislaturePlaced on Select File
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
1/8/2026
Enrolled / Slip Law
Final / Enacted
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