This bill proposes a constitutional amendment that would require local governments to hold a voter approval vote at a November general election before extending any expiring tax. The measure directly affects cities, counties, and other political subdivisions in Nebraska by mandating that residents vote on tax extensions rather than allowing officials to renew them automatically. If passed, the change would ensure that any decision to continue a tax that is set to expire must be explicitly approved by the public during a scheduled general election. Currently, the bill has been indefinitely postponed and has not been enacted.
This bill proposes to set maximum salary limits for elected officials serving on the legislative bodies of Nebraska political subdivisions, such as city councils or county boards. Under the measure, part-time officials could not earn more than twice the annual salary of a state legislator, while full-time officials would be capped at three times that amount. The law defines a legislative body as any elected group holding legislative power for a specific area. Although the bill was introduced in 2024, it was indefinitely postponed and did not become law during that session.
This bill modifies Nebraska's property tax laws to provide homestead exemptions for disabled veterans and their surviving spouses who do not already qualify for a full tax exemption. It expands eligibility to include veterans with service-connected disabilities ranging from 10% to 99%, granting them a partial tax break based on their specific disability percentage, while maintaining full exemptions for those with 100% permanent or temporary disabilities. The legislation also clarifies that surviving spouses of these veterans can claim the exemption if they remain unmarried or remarry after turning 57 years old. To receive these benefits, eligible individuals must submit annual applications to the state, with full certification from the Department of Veterans Affairs required every five years.
This proposed constitutional amendment would allow any individual to file a lawsuit against local governments if they raise new taxes without first getting voter approval at a November general election. The bill aims to enforce existing state laws by giving citizens a legal mechanism to challenge unauthorized tax increases by political subdivisions. If passed, this change would add a new section to Article VIII of the Nebraska Constitution to formalize this right to sue.
This bill proposes to create a new property tax credit program specifically for owners of real property in Nebraska to help offset taxes levied by school districts. The legislation establishes a dedicated fund that would distribute money to counties based on the amount of school district taxes collected within each area, with funds then allocated to individual property owners as credits on their tax statements. The plan includes a specific funding amount for the 2024 tax year and a mechanism to increase the relief by thirty million dollars annually in subsequent years. Additionally, the bill updates the existing Nebraska Property Tax Incentive Act to clarify definitions and ensure consistency with the new relief program.
This bill establishes the Reimbursable Performance-Based Grants Act to create a funding program for private-sector organizations working with young adults aged 18 to 25. The program aims to reduce incarceration, poverty, and homelessness by requiring applicants to secure their own initial funding and demonstrating that their projects will achieve specific measurable social outcomes. The Department of Revenue will evaluate grant applications based on these metrics, with an independent review committee handling appeals for denied requests. Any money saved by the state due to reduced costs in correctional facilities and social services will be transferred back into the grant fund to support future initiatives.
This bill creates a new tax exemption for homeowners in Nebraska who have owned and lived in their primary residence for at least forty years. Under the act, these long-term owners would have their property valued at zero for local tax purposes, but they would no longer be eligible for other existing homestead exemptions. The state would reimburse counties for the lost tax revenue, distributing the funds to local governments to offset the reduction in income. Homeowners must apply for this benefit and would only need to reapply every five years, provided they continue to meet the ownership and residency requirements.
This bill proposes a constitutional amendment to cap property taxes on real estate at 1.5% of the property's full cash value, starting in 2025. It also establishes new rules for valuing property, including taxing tangible personal property based on depreciated cost and creating separate tax classes for agricultural land, livestock, and certain motor vehicles. The measure includes specific exceptions for debt incurred before 2025 and allows for special tax rules on school and community college bond projects if they meet strict accountability requirements. If approved by voters, the amendment would override existing constitutional provisions regarding uniform taxation and give the state legislature more flexibility in how different types of property are assessed.
This bill proposes to update the legal definition of the "base limitation," which sets the maximum annual budget increase allowed for Nebraska school districts and other local government entities. The key change is to exclude restricted funds designated for public safety services from this calculation, while maintaining the existing base rate of 2.5 percent for most entities and specific lower rates for recent school years. Additionally, the bill retains the current authority for the Legislature to adjust these limits annually based on changes in the prices of services and products used by these organizations. Although the bill was introduced to modify budget rules, it was ultimately postponed during the legislative session and did not become law.
This proposed constitutional amendment would allow authorized sports betting operators at licensed Nebraska racetracks to accept wagers placed by individuals physically located within the state via mobile or electronic devices. Currently, state law permits in-person sports betting at racetracks but does not explicitly authorize online wagering from within Nebraska, creating a regulatory gap for digital platforms. If approved by voters in the November 2024 election, the change would update the state constitution to clarify that racetrack operators can legally facilitate online bets as long as the bettor is inside Nebraska when placing the wager. The measure does not expand betting to other locations or types of gambling, nor does it alter how the state distributes lottery proceeds.
LB 51 proposes to amend Nebraska state tax laws to include a specific adjustment for unrealized capital gains within the state's income tax calculation. The bill aims to align state tax treatment with federal rules regarding gains on assets that have increased in value but have not yet been sold. It would directly affect individual and corporate taxpayers by modifying how their federal adjusted gross income is used to determine state tax liability. Although the legislation includes detailed provisions for various types of income and deductions, it was indefinitely postponed in August 2024 and did not become law.
LB 9 modifies how Nebraska school districts can raise money through property taxes by adjusting specific limits and calculation rules. The bill establishes a schedule where the maximum amount schools can levy decreases over time, starting at 1.5 cents per dollar of property value in 2024-25 and dropping to 25 cents per dollar by 2033-34. It also creates exceptions that allow districts to collect additional funds for specific purposes, such as paying teachers who voluntarily leave their jobs and financing certain building projects. Furthermore, the legislation clarifies how districts with significant federal funding can exceed standard tax limits to qualify for those funds and outlines rules for special funds used for early childhood education and facility leases.
