Change provisions relating to the laws that apply to certain tax sale certificates
Nebraska bill LB 1253 clarifies which state laws apply to tax deed proceedings based on when tax sale certificates were issued. It establishes three specific time periods: certificates sold between 2010-2016 follow laws as of December 31, 2009; those sold 2017-2019 follow laws as of September 7, 2019; and certificates sold 2022-2025 follow laws as of May 7, 2025. This directly affects property owners who acquired land through tax sales during these periods, as it determines which legal procedures govern their title transfers. The bill repeals the previous version of the law and takes immediate effect due to an emergency declaration.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2026
Committee Review
Feb 2026
Legislature Passage
Apr 2026
Legislature Passage
Mar 2026
Signed into Law
Apr 2026
Introduced Jan 21, 2026
Signed Apr 7, 2026
Maddy AI version diff · 2 comparisons
What changed between versions
Enrollment and Review ER161
→
Final Reading
·
4 edits
MODERATE
This bill updates Nebraska's tax sale certificate laws by replacing an outdated section with new rules that specify which laws apply to certificates issued in different time periods. It clarifies that certificates issued between 2010 and 2016 follow 2009 laws, those issued between 2017 and 2019 follow 2019 laws, and all foreclosed certificates are governed by a specific 2025 version of the foreclosure statute. The change ensures legal consistency for past transactions while establishing a clear framework for future enforcement.
Scope change
The bill expands the scope of the statute by creating specific historical applicability rules for tax sale certificates, moving from a general 'laws in effect at issuance' rule to a tiered system based on issuance dates.
TIMELINE
Establishes that tax sale certificates issued between January 1, 2010, and December 31, 2016, must be governed by laws effective on December 31, 2009.
Establishes that tax sale certificates issued between January 1, 2017, and September 7, 2019, must be governed by laws effective on September 7, 2019.
Mandates that all tax sale certificates that are foreclosed upon must be governed by section 77-1909 as it existed on May 7, 2025, regardless of when the certificate was originally issued.
TECHNICAL
Repealed the original version of section 77-1837.01 to make way for these new, more specific provisions.
Floor votes · Legislature Mar 23, 2026
How they voted
40–0
Passed · 9 other
Total votes 49
Mar 23, 2026
N
Nonpartisan49
81% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
19
Key actions
6
Committee
2
Apr 7, 2026
Signed into law
Approved by Governor on April 7, 2026
executive
Apr 2, 2026
Legislature · Passed
President/Speaker signed
legislature
Apr 2, 2026
Legislature · Passed
Passed on Final Reading with Emergency Clause 46-0-3
legislature
Mar 30, 2026
Legislature · Passed
Enrollment and Review ER161 adopted
legislature
Mar 23, 2026
Legislature · Passed
Bostar AM2108 adopted
legislature
Feb 17, 2026
Legislature · Passed
Placed on General File
legislature
Jan 23, 2026
Committee
Referred to Revenue Committee
legislature
Jan 21, 2026
Introduced
Date of introduction
legislature
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Eliot Bostar
NNonpartisan
Ask Maddy
·
AI policy assistant
Ask Maddy about LB 1253
Scope: NE
Hi! I can help you understand LB 1253. What would you like to know?
Try one of these
i
Maddy answers using official bill text and legislative records. Always verify before sharing.
Sources cited inline