# Nebraska LB900: Change provisions relating to fees, commissions, and mileage of county sheriffs for distress warrants issued for the collection of taxes

Nebraska LB900, Change provisions relating to fees, commissions, and mileage of county sheriffs for distress warrants issued for the collection of taxes, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Dan Lonowski; status signed, last action 2026-04-14 (Approved by Governor on April 14, 2026); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB900-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB900
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Change provisions relating to fees, commissions, and mileage of county sheriffs for distress warrants issued for the collection of taxes
- Status: signed
- Chamber: legislature
- Introduced: 2026-01-08
- Last action: 2026-04-14, Approved by Governor on April 14, 2026
- Sponsor: Dan Lonowski
- Cosponsors: 0
- Subjects: Revenue Committee
- Touches household money: yes
- Roll calls: 2 (58 yes, 15 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- New fees for sheriff tax collections: mixed, medium. The law updates charges when a sheriff collects delinquent taxes by distress warrant. You pay a $20 fee for each warrant issued. Mileage is charged at the sheriff mileage rate for each mile actually traveled, per warrant. You owe mileage even if no sale happens. If money is collected by distress an…

## Sponsors and cosponsors

- Sponsor: Dan Lonowski, Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-09 | legislature | Final Reading | pass | 33 | 14 |   |
| 2026-02-11 | legislature | Vote | fail | 25 | 1 | 23 |

## Actions (14)

- 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 33-14*-2 (legislature)
- 2026-03-11: Placed on Final Reading (legislature)
- 2026-03-06: Advanced to Enrollment and Review for Engrossment (legislature)
- 2026-03-06: Kauth FA540 withdrawn (legislature)
- 2026-02-23: Placed on Select File (legislature)
- 2026-02-11: Advanced to Enrollment and Review Initial (legislature)
- 2026-02-02: Placed on General File (legislature)
- 2026-01-14: Notice of hearing for January 22, 2026 (legislature)
- 2026-01-12: Referred to Revenue Committee (legislature)
- 2026-01-09: Kauth FA540 filed (legislature)
- 2026-01-08: Date of introduction (legislature)

## Bill text

- Introduced, 2026-01-08: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB900.pdf)
- Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB900.pdf)
- Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB900.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/LB900.pdf)
- [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB900.pdf)
- [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB900.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-LB900-109 (as of 2026-10-17).