Budget & Taxes (Property Tax)

signed · Nebraska · Legislature Apr 17, 2026

LB 749: Change provisions relating to the calculation of tax levies for state aid to municipalities

This bill changes how Nebraska calculates state aid for cities and towns. It requires the Department of Revenue to use each municipality's prior year's certified property tax levy data (separating bond and nonbond taxes) to determine aid amounts. Municipalities with tax levies below the state average face a 20% aid reduction for each cent below the average, up to 80% total reduction. The calculation uses population and property tax averages, and if the aid fund is insufficient, money is allocated proportionally to all cities.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill penalizes municipalities with tax levies below state average by reducing state aid (up to 80%), effectively defunding lower-levy communities through restrictive fiscal calculation.85% confidence

Sub-Topics Property Tax

died · Nebraska · Legislature Apr 17, 2026

LR 317CA: Constitutional amendment to limit the annual growth in the amount of property taxes levied by political subdivisions

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts annual property tax growth by local governments to 2% + property value increase, limiting government tax authority and spending flexibility.95% confidence

Sub-Topics Property Tax

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signed · Nebraska · Legislature Apr 17, 2026

LB 924: Change powers of learning community councils and authorized uses of learning community levies

Nebraska's LB 924 changes how learning communities (groups of school districts collaborating on shared programs) can use property tax levies. It reduces the maximum allowable levy from 95 cents to just half a cent per $100 of taxable property valuation for specific purposes. The new levy funds elementary learning center facility leases, remodeling, and up to 50% of approved capital projects for focus schools or programs. This directly affects learning communities and their member school districts by restricting and redirecting their funding authority. The bill repeals the previous 95-cent levy provision and aligns with updated funding mechanisms under Section 79-2111.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReduces max property tax levy rate for learning communities from 95¢ to 0.5¢ per $100 valuation, restricting tax authority for specific educational uses.95% confidence ✗ EducationOpposes EducationReduces maximum levy cap from 95¢ to 50¢ per $100 valuation, restricting funding flexibility for school facility projects and capital improvements.95% confidence

Sub-Topics Property Tax

died · Nebraska · Legislature Apr 17, 2026

LB 1219: Limit the amount of property taxes that may be levied by a political subdivision

Nebraska's LB 1219 limits annual property tax increases for local governments (like cities, counties, and school districts) starting in 2027. It replaces previous tax growth rules by capping yearly increases at 2% plus the area's real property value growth rate. The "real growth percentage" is calculated based on new construction, annexations, or other value changes to properties, ensuring tax hikes align with actual property value growth. This bill directly affects all local taxing entities by restricting how much they can raise property taxes each year.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill directly limits annual property tax increases for local governments, capping growth at 2% plus real property value growth. Restricts tax collection methods per bill language.95% confidence ✗ EducationOpposes EducationBill caps property tax increases for school districts, limiting their revenue growth and restricting education funding. This aligns with 'oppose' indicators (limits school programs/funding).85% confidence

Sub-Topics Property Tax

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died · Nebraska · Legislature Apr 17, 2026

LB 1038: Change provisions relating to school funding and property taxes

LB 1038 changes how Nebraska school districts can raise funds through property taxes and modifies property tax credits. It eliminates certain property tax credits for homeowners and adjusts school district levy limits, allowing districts more flexibility in setting local tax rates. The bill redirects tax revenue streams, increasing funding for the Education Future Property Tax Credit Cash Fund (from 70% to 40% for cash device taxes) and modifying how General Fund transfers support schools. These changes directly affect school districts (by altering their tax-raising authority) and property taxpayers (through eliminated credits).

Topics ✗ Budget & TaxesOpposes Budget & TaxesEliminates property tax credits for homeowners, increasing tax burden, and redirects revenue without providing tax relief or funding increases.95% confidence ✓ EducationSupports EducationBill redirects tax revenue to increase funding for Education Future Property Tax Credit Cash Fund, modifies school district levy limits for greater funding flexibility, and expands school funding streams.90% confidence

Sub-Topics Property Tax Revenue State Budget School Funding

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died · Nebraska · Legislature Apr 17, 2026

LR 12CA: Constitutional amendment to impose a limit on ad valorem taxes for real property, provide a new method of valuing real property for tax purposes, provide certain exceptions, and eliminate conflicting constitutional provisions

This Nebraska constitutional amendment (LR 12CA) would limit property taxes on real estate to a maximum of 1.5% of a property's full cash value starting in 2027. It directly affects all Nebraska property owners, particularly homeowners, by capping annual tax rates on real property. Key provisions include allowing higher taxes for specific voter-approved bonds (e.g., school construction with 55% voter approval) but requiring strict accountability measures like annual audits for those projects. The amendment also updates tax valuation methods for agricultural land, motor vehicles, and other property classes while eliminating conflicting existing constitutional language.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill caps property taxes at 1.5% of full cash value, directly limiting taxation (core aspect of Budget & Taxes), with exceptions only for voter-approved bonds requiring accountability.95% confidence ✗ EducationOpposes EducationProperty tax cap reduces school funding revenue base, with limited exceptions requiring 55% voter approval for bonds. Primary effect limits education funding sources.85% confidence

Sub-Topics Property Tax

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died · Nebraska · Legislature Apr 17, 2026

LB 495: Change provisions relating to community colleges under the Property Tax Request Act

This Nebraska bill restricts property tax increases for community colleges. It prevents community colleges from raising taxes above last year's level if rising property valuations would cause higher taxes. To exceed this limit, colleges must hold public hearings with detailed notices about tax impacts and submit formal resolutions showing how proposed increases affect budgets. These changes apply specifically to community colleges under the state's Property Tax Request Act.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts community college property tax increases, preventing rises above prior year's level without public hearings/resolutions, directly limiting tax authority under Budget & Taxes.95% confidence

Sub-Topics Property Tax

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