Change provisions relating to property that is exempt from property taxes

This bill updates Nebraska laws to clarify which properties are exempt from property taxes and how those exemptions are calculated. It directly affects government entities, schools, charities, nursing homes, and homeowners by defining specific rules for tax-free status. Key provisions include setting a voter-approval threshold for large public construction projects, establishing a formula for "payments in lieu of taxes" for unleased government land, and adjusting how property tax exemptions are applied to skilled nursing facilities based on their Medicaid occupancy rates. Additionally, the bill refines definitions for educational and charitable organizations to ensure only non-profit properties used for public benefit retain their tax-exempt status.