LB 869 amends Nebraska law to change how the State Treasurer notifies owners about property presumed abandoned under the Uniform Disposition of Unclaimed Property Act. The bill requires the State Treasurer to publish notice in local English-language legal newspapers (or statewide if no address is known) and to mail written notice to owners with property valued at $50 or more. It removes the previous $50 minimum for published notices, allowing the Treasurer to publish smaller-value items if deemed in the public interest. This directly affects property owners who may have unclaimed assets and the State Treasurer’s office, which administers the notice process. The change aims to improve notification accuracy and accessibility for owners seeking their property.
LB 1200 requires large livestock supply chain companies (defined as industrial integrators controlling feed, veterinary care, and entire production from farm to market) to submit annual disaster mitigation plans to Nebraska's Department of Health and Human Services. These plans must detail coordination with local health departments, hospitals, emergency responders, and nearby facilities during disease outbreaks (like avian flu) or natural disasters, including communication protocols, personal protective equipment distribution, and disease control measures. Key provisions include protocols for reporting exposures, monitoring public health, isolating affected animals, and protecting water resources. The bill directly affects major livestock corporations managing operations across Nebraska, aiming to improve preparedness for events disrupting public health or operations.
LB 756 harmonizes tax exemption language for disabled veterans by updating two Nebraska statutes. It revises Section 60-3,185 (motor vehicle tax exemption) and Section 77-202.24 (mobile home property tax exemption) to consistently require that a veteran's disability or blindness must be "recognized by the U.S. Department of Veterans Affairs as service-connected" and that the veteran was discharged honorably. This change affects disabled veterans (and their surviving spouses who meet specific criteria) who own vehicles or mobile homes, ensuring both exemptions use identical eligibility language. The bill does not expand eligibility but aligns existing provisions for clarity and consistency.
Nebraska's LB 1178 allows people under guardianship (including those declared incapacitated, minors, or protected persons) to attend court hearings remotely instead of in person. It updates guardian duties by requiring backup "standby guardians" to be named in advance (with specific training), and permits courts to award legal costs and fees to winning parties in related cases. The bill amends key sections of the Nebraska Probate Code to modernize hearing accessibility and streamline guardian transition processes. These changes directly affect individuals in guardianship cases, their guardians, and court proceedings involving their care.
LB 1074 updates Nebraska's unclaimed property laws by extending the statute of limitations for the State Treasurer to pursue unclaimed funds (from seven years after a report, with tolling during examinations or voluntary disclosure agreements) and creating two new trust funds: the Unclaimed Property Trust Fund for general unclaimed property and the Unclaimed Property Liquidation Proceeds Trust Fund for sale proceeds. The bill mandates annual transfers of excess funds ($1 million or more) from the Unclaimed Property Trust Fund to the permanent school fund, with specific rules for 2026-2035 requiring the first $1 million to also go to the Capitol Restoration Cash Fund. These changes clarify how the State Treasurer manages unclaimed property, handles owner information (with strict confidentiality rules), and processes fund transfers, directly affecting holders (e.g., banks, insurers) and owners of abandoned property.
Nebraska's LB 1196 prohibits using any state or local funds - such as student aid, school operating money, grants, or facility funding - for postsecondary education programs identified as "low-earning outcome" under federal law (20 U.S.C. 1087d). The bill directly affects public colleges and universities receiving state funding by blocking support for programs that don’t lead to strong earnings. The Coordinating Commission for Postsecondary Education must annually review federal program rankings, enforce the funding ban, and report on its impact and costs to the Legislature. This law aims to redirect public education resources toward programs with better economic outcomes for students.
LB 939 requires AI chatbot platforms to block human-like features (such as claiming to feel emotions or build relationships) for users under 18. Platforms must display clear warnings every 30 minutes stating the AI isn't human, and implement systems to detect emergencies like self-harm. The law applies to all generative AI systems starting January 1, 2028, and also mandates measures to prevent emotional dependence on AI chatbots. It directly affects AI platforms, minors, and all users interacting with AI chatbots.
LB 1191 amends Nebraska's Advantage Act to adjust deadlines for meeting employment and investment targets for qualifying business projects. It changes the required timeline from four years to six years after application for most project tiers (excluding certain tier 6 projects and data centers), while maintaining tiered application fees ($1,000-$10,000) based on project size. The bill also requires annual updates to the Department of Revenue on project progress and harmonizes existing provisions. This directly affects businesses seeking Nebraska Advantage Act incentives by extending compliance deadlines and clarifying fee structures. The bill is pending before the Revenue Committee as of January 2026.
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.
Nebraska's LB 1110 modifies tax collection and revenue rules. It requires taxpayers to pay a $25 fee or 10% of unpaid tax liability (whichever is greater) for delinquent income taxes and related notices. The bill also allows the Department of Revenue to share confidential information with the Department of Health and Human Services for administrative purposes, and changes how gambling tax revenue is distributed (40% to the Charitable Gaming Division, 60% to the General Fund). These changes affect taxpayers, the Department of Revenue, and state gambling programs, with fees subject to annual inflation adjustments starting in 2027.
LB 1154 changes how Nebraska local governments (like cities and counties) calculate their annual property tax request limits under the Property Tax Growth Limitation Act. It replaces the existing formula with two new components: tax increases can now be based on a political subdivision's growth percentage and the inflation rate (if positive). This adjustment allows local governments to increase property tax requests in line with population growth and inflation, rather than using the previous calculation method. The bill directly affects all political subdivisions that set annual property tax rates.
This constitutional amendment (LR 317CA) would limit annual property tax increases by Nebraska's local governments (cities, counties, etc.) starting in 2027. It allows each local government to raise taxes by no more than 2% plus the percentage increase in its total property values from the previous year (based on new construction, annexations, or other value changes). If voters approve it in 2026, local governments would be restricted from exceeding this "allowable growth" limit each year. The amendment requires voter approval and would take effect January 1, 2027.
