# Nebraska LB834: 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 Nebraska LB834, 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, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Kathleen Kauth; status signed, last action 2026-04-17 (Provisions/portions of LB1230 amended into LB834 by AM2252); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/NE-LB834-109 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nebraska LB834 - State: Nebraska - Session: 109th Legislature 1st and 2nd Sessions - Title: 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 - Status: signed - Chamber: legislature - Introduced: 2026-01-08 - Last action: 2026-04-17, Provisions/portions of LB1230 amended into LB834 by AM2252 - Sponsor: Kathleen Kauth - Cosponsors: 0 - Subjects: Revenue Committee - Touches household money: yes - Roll calls: 4 (128 yes, 0 no in all) - Economic provisions PRIA read: 7 ## Summary No summary available. ## Bill overview: provisions PRIA read - Pay vehicle and boat taxes at registration: cost, medium. 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… - Stricter tax rules for sellers: cost, low. 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. - Clearer timelines for property tax protests: mixed, medium. 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… - Rules for abandoned mobile homes and titles: mixed, medium. 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 mo… - Use tax rules for Nebraska buyers: mixed, medium. 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… - Retailers must collect and send use tax: mixed, low. 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… - County assessor offices and deputies: mixed, low. 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. W… ## Sponsors and cosponsors - Sponsor: Kathleen Kauth, Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-09 | legislature | Final Reading | pass | 46 | 0 | 3 | | 2026-03-06 | legislature | Vote | fail | 28 | 0 | 21 | | 2026-02-19 | legislature | Vote | fail | 26 | 0 | 23 | | | legislature | Vote | fail | 28 | 0 | 21 | ## Actions (24) - 2026-04-17: Provisions/portions of LB1230 amended into LB834 by AM2252 (legislature) - 2026-04-14: Approved by Governor on April 14, 2026 (legislature) - 2026-04-09: Presented to Governor on April 9, 2026 (legislature) - 2026-04-09: President/Speaker signed (legislature) - 2026-04-09: Passed on Final Reading 46-0-3 (legislature) - 2026-04-09: Dispensing of reading at large approved (legislature) - 2026-04-09: Raybould MO583 withdrawn (legislature) - 2026-04-09: Raybould MO583 pending (legislature) - 2026-04-09: Raybould MO583 pending (legislature) - 2026-04-09: Raybould MO583 Recommit to the Revenue Committee filed (legislature) - 2026-03-17: Enrollment and Review ST67 recorded (legislature) - 2026-03-17: Enrollment and Review ST67 filed (legislature) - 2026-03-17: Placed on Final Reading with ST67 (legislature) - 2026-03-06: Advanced to Enrollment and Review for Engrossment (legislature) - 2026-03-06: Strommen AM2252 adopted (legislature) - 2026-03-06: Kauth FA474 withdrawn (legislature) - 2026-02-26: Strommen AM2252 filed (legislature) - 2026-02-26: Placed on Select File (legislature) - 2026-02-19: Advanced to Enrollment and Review Initial (legislature) - 2026-02-12: Placed on General File (legislature) - 2026-01-14: Notice of hearing for January 21, 2026 (legislature) - 2026-01-12: Referred to Revenue Committee (legislature) - 2026-01-09: Kauth FA474 filed (legislature) - 2026-01-08: Date of introduction (legislature) ## Bill text - Introduced, 2026-01-08: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB834.pdf) - Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB834.pdf) - Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB834.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/LB834.pdf) - [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB834.pdf) - [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB834.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) - [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-LB834-109 (as of 2026-10-17).