LB 834 Legislature · 109th Legislature (2025-2026)

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

LB 834 updates Nebraska's property tax laws by revising the roles and requirements for county assessors and the Property Tax Administrator. It allows county assessors to appoint deputies (with written documentation) and mandates certification exams for assessors, while adjusting deadlines for property assessments and tax reporting. The bill also modifies rules for delinquent taxes, sales tax remissions, and mobile home tax applications, eliminating an application fee for mobile homes. These changes directly affect county tax officials and taxpayers who pay property taxes or mobile home taxes.

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 8, 2026 Signed Apr 17, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Final Reading · 4 edits

MODERATE

The bill was amended to shift its primary focus from general county administration to specific property tax and mobile home title issues. It significantly updated the list of affected statutes to include new sections regarding mobile home certificates of title and landlord-tenant acts, while removing references to general county assessment duties. The text also reorganized the bill's title and structure to reflect these new priorities.

Scope change

The bill's scope expanded to explicitly include provisions for issuing certificates of title for mobile homes and updating landlord-tenant act definitions, while narrowing the focus away from general county assessor certification exams and broad tax administration duties.

SCOPE

The bill's title and summary were rewritten to emphasize property tax, mobile home titles, and landlord-tenant acts, replacing previous mentions of general county assessor duties and broad tax administration.

REQUIREMENT

New statutory requirements were added to mandate certificates of title for mobile homes and to update provisions within the Disposition of Personal Property Landlord and Tenant Act.

Provisions related to the appointment of deputy county assessors and the certification examination process for county assessors were removed from the bill's scope.

DEFINITION

The list of amended statutes was updated to include new sections (e.g., 60-149, 69-2303) and remove older ones, reflecting a change in the legal areas the bill addresses.

Floor votes · Legislature Mar 6, 2026

How they voted

28–0

Passed · 21 other

Total votes 49

Mar 6, 2026

N Nonpartisan49

28 Yea 21

57% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 17, 2026

Introduced

Provisions/portions of LB1230 amended into LB834 by AM2252

legislature

Apr 17, 2026

Signed into law

Approved by Governor on April 14, 2026

executive

Apr 9, 2026

Legislature · Passed

President/Speaker signed

legislature

Apr 9, 2026

Legislature · Passed

Passed on Final Reading 46-0-3

legislature

Mar 6, 2026

Legislature · Passed

Strommen AM2252 adopted

legislature

Feb 12, 2026

Legislature · Passed

Placed on General File

legislature

Jan 12, 2026

Committee

Referred to Revenue Committee

legislature

Jan 8, 2026

Introduced

Date of introduction

legislature

1 primary · 0 co-sponsors