Housing

died · Nebraska · Legislature Apr 17, 2026

LB 152: Create a homestead exemption

LB 152 creates a homestead exemption in Nebraska, effective January 1, 2026, that exempts the first $100,000 of a primary residence's actual value from property taxes. It directly affects Nebraska homeowners who occupy their property as their primary residence, as defined by the bill. Key provisions include setting the exemption amount, allowing transfers of the exemption when moving to a new homestead, and requiring state reimbursement for the tax loss. The bill harmonizes existing homestead exemption rules and amends multiple tax statutes to implement this change.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption for primary residences, providing direct tax relief to homeowners, aligning with middle-income tax relief indicators.90% confidence ✓ HousingSupports HousingExempts primary residence value from property taxes, reducing costs for homeowners and increasing housing affordability for owner-occupants.95% confidence

Sub-Topics Property Tax Property Taxes

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died · Nebraska · Legislature Apr 17, 2026

LB 235: Change deadlines for trials for actions for possession and execution of writs of restitution under the Uniform Residential Landlord and Tenant Act

This bill changes Nebraska's eviction process under the Uniform Residential Landlord and Tenant Act. It requires eviction trials to occur exactly 14 days after the summons is issued (previously a 10-14 day window), and mandates that writs of restitution (ordering tenants to leave) must be executed at least 10 days after issuance, unless a safety threat exists or both parties agree to an earlier date. These changes directly affect landlords initiating evictions and tenants facing removal. The bill also ensures landlords follow specific procedures for handling tenant property during eviction. (Summary based on amended Section 76-1446 text.)

Topics ✓ HousingSupports HousingExtends eviction trial deadlines to 14 days (from 10-14 window) and mandates 10-day execution wait for writs, increasing tenant time to prepare and relocate, thus strengthening tenant protections.90% confidence

Sub-Topics Landlords Tenant Rights

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died · Nebraska · Legislature Apr 17, 2026

LB 107: Provide an income tax credit for renters and change provisions relating to a property tax credit

LB 107 creates a new refundable income tax credit for Nebraska renters with lower incomes. It directly affects renters earning $29,000 or less annually, providing a credit equal to 100% of a federal tax credit for those earning under $22,000, with the percentage decreasing by 10% for each $1,000 over $22,000. The credit is refundable, meaning eligible renters would receive the full credit amount even if it exceeds their state tax liability. The bill also modifies existing property tax credit provisions, though specific changes to those are not detailed in the provided text.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates refundable income tax credit for low-income renters ($29k+), reducing their tax burden per specific income thresholds.95% confidence ✓ HousingSupports HousingProvides refundable income tax credit to low-income renters ($29k cap), directly increasing housing affordability and funding tenant assistance.95% confidence

Sub-Topics Income Tax Tax Credits Property Taxes Tenant Rights

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died · Nebraska · Legislature Apr 17, 2026

LB 439: Adopt the Property Tax Circuit Breaker Act

LB 439 creates a refundable tax credit for Nebraska residents whose property taxes or rent on their primary residence exceeds 5% of their federal adjusted gross income. It directly affects homeowners and renters who live in their primary residence at least six months annually, with higher caps for seniors (up to $5,000 versus $4,000 for others). The credit equals 50% of the amount over the 5% threshold, calculated using the county’s average home value for property tax limits. Residents must apply to the Department of Revenue with proof of residence, taxes paid, and income to claim the credit on their annual tax return.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax/rent relief via refundable credit for residents exceeding 5% of AGI in housing costs, targeting middle/lower income households.95% confidence ✓ HousingSupports HousingBill provides refundable tax credit for housing costs exceeding 5% of AGI, directly increasing affordability for primary residence residents (homeowners/renters)90% confidence

Sub-Topics Property Taxes Renters

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died · Nebraska · Legislature Apr 17, 2026

LB 643: Prohibit income tax deductions relating to interest or taxes paid on or maintenance of certain properties and provide exemptions to prohibited deductions

LB 643 prohibits Nebraska income tax deductions for interest, property taxes, or maintenance on single-family rental properties owned by individuals or entities holding more than 30 such properties as of January 1, 2026. It directly affects large-scale residential property investors, excluding primary residences, qualified nonprofit organizations (including community land trusts and affordable housing groups), and owners who sold at least 10% of their properties to residents or 5% to first-time homebuyers. Owners can appeal if they offered properties for sale at fair market value for 90 days without offers and were unable to sell. The bill takes effect for taxable years beginning January 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole for large rental property investors, increasing state tax revenue by prohibiting deductions on rental properties owned by entities with >30 units.95% confidence ✗ HousingOpposes HousingBill prohibits tax deductions for large-scale rental investors, potentially reducing housing supply and increasing costs, opposing affordable housing goals.85% confidence

Sub-Topics Income Tax Affordable Housing Property Taxes

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signed · Nebraska · Legislature Apr 8, 2025

LB 266: Prohibit political subdivisions from enacting ordinances which have the effect of imposing rent controls on private property

LB 266 prohibits local governments in Nebraska (cities, counties, and their agencies) from passing any ordinances that would impose rent controls on private rental properties. The bill defines "ordinance" broadly to include local laws, rules, or regulations, and states such restrictions are null and void if enacted. Exceptions allow local governments to adopt ordinances aimed at increasing affordable housing supply through land-use rules or voluntary private programs where property owners contractually agree to rent restrictions. This law overrides local home rule charters and became effective upon the governor's approval on April 7, 2025.

Topics ✗ HousingOpposes HousingProhibits rent controls, a key tenant protection measure, weakening tenant rights and limiting local efforts to address housing affordability through rent stabilization.92% confidence

Sub-Topics Landlords Renters Tenant Rights

signed · Nebraska · Legislature May 21, 2025

LB 78A: Appropriation Bill

This bill appropriates $830,000 for fiscal year 2025-26 and $1,135,000 for fiscal year 2026-27 from the Domestic Violence and Sex Trafficking Survivor Housing Assistance Fund to the Department of Health and Human Services' Program 514. The funds are specifically designated to support housing assistance for domestic violence and sex trafficking survivors, as required by Legislative Bill 78. The appropriations are restricted to state aid for housing services and cannot be used for salaries or employee expenses. The bill was approved by the governor on May 20, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $830k-$1.135M from dedicated fund to fund housing services for survivors, advancing essential public program funding under budget appropriations.95% confidence ✓ HousingSupports HousingAllocates $1.965M from survivor housing fund to support housing services for domestic violence and sex trafficking survivors, directly funding housing assistance.95% confidence

Sub-Topics Appropriations

died · Nebraska · Legislature Apr 17, 2026

LB 458: Change provisions relating to tax sale certificates, real property sold for delinquent taxes, certain tax-related foreclosure actions, and land banks and adopt the Permitting Approval Timeliness Act and the By-Right Housing Development Act

LB 458 introduces two key acts to streamline development and housing. The Permitting Approval Timeliness Act requires local governments to decide on building permit applications within 60 days, automatically granting permits if they miss the deadline. The By-Right Housing Development Act allows duplexes, single-family homes, multifamily units, and accessory dwelling units to be built without discretionary approval from local zoning boards if they meet existing zoning rules. This directly affects homeowners, developers, and municipalities by reducing approval delays and expanding housing options.

Topics ✓ HousingSupports HousingRemoves local approval barriers for duplexes, ADUs, and multifamily housing under existing zoning, directly enabling faster housing development and increasing supply.95% confidence

Sub-Topics Building Codes Property Taxes Zoning

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died · Nebraska · Legislature Jun 6, 2025

LB 531: Provide an exception to the requirement that buildings constructed with state funds comply with the 2018 International Energy Conservation Code

LB 531 exempts certain affordable housing projects from requiring compliance with the 2018 International Energy Conservation Code. Specifically, it prohibits the Department of Economic Development from mandating that new construction or rental conversion projects receiving funding from the Affordable Housing Trust Fund meet the energy efficiency standards in the code. The bill amends existing law to clarify this exception while maintaining the code's requirement for all other state-funded buildings. It does not change energy standards for non-affordable housing projects or other state construction.

Topics ✗ EnergyOpposes EnergyBill exempts affordable housing from 2018 energy conservation code compliance, weakening mandatory efficiency standards for state-funded projects.95% confidence ✗ EnvironmentOpposes EnvironmentExempts affordable housing from energy efficiency standards, weakening conservation requirements in state-funded construction projects.90% confidence ✓ HousingSupports HousingExempts affordable housing projects from energy code compliance, reducing development costs to support affordability under the Affordable Housing Trust Fund.95% confidence

Sub-Topics Energy Efficiency Conservation Affordable Housing Building Codes Housing Finance

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died · Nebraska · Legislature Apr 17, 2026

LB 626: Authorize redevelopment projects involving affordable housing under the Community Development Law

LB 626 amends Nebraska's Community Development Law to streamline how cities declare areas as "extremely blighted" for redevelopment projects involving affordable housing. It requires cities to conduct studies, hold public hearings, and get planning commission recommendations before declaring an area blighted - ensuring transparency and community input. The bill also sets a 25-year minimum validity for such designations, linking them to tax benefits and affordable housing incentives under existing laws (like tax credits in §77-2715.07). This procedural change directly affects Nebraska cities planning affordable housing projects, though the bill was amended into LB288 and did not advance further.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill links redevelopment designations to tax benefits for affordable housing projects, enabling fiscal incentives to promote housing affordability and public good.90% confidence ✓ HousingSupports HousingStreamlines affordable housing redevelopment via tax incentives and community input requirements, advancing housing access through streamlined processes and incentives.95% confidence

Sub-Topics Affordable Housing Community Development Property Development

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