Change provisions relating to valuation of property

This bill updates Nebraska's property tax valuation rules, primarily affecting agricultural landowners and school districts. It adjusts the tax rate for agricultural land from 37.5% to 50% of property value for school district taxes on bonds approved after 2022, while standardizing acceptable valuation ranges across property types. The bill clarifies how different property classes - like historic sites, agricultural land, and tangible personal property - are valued for tax purposes. These changes directly impact property owners' tax bills and school district funding calculations.