Rep. Jane Raybould

Maddy summaryThis bill (LB 675) proposed requiring Nebraska's Board of Educational Lands and Funds to grant Indian tribes with jurisdiction over lands within an Indian reservation the first right of refusal for purchasing, leasing, or exchanging state-owned school lands located on those reservations. It amended existing laws to establish this tribal priority, defining "Indian reservation" and "Indian tribe" using existing legal terms from Nebraska statutes. The key mechanism ensures tribes must be offered these lands before the state can sell, lease, or exchange them to others. The bill was withdrawn before becoming law in 2025.

Maddy summaryThis bill adjusts retirement contribution rates for firefighters in Nebraska cities of the first class (over 60,000 residents). It increases firefighter contributions from 6.5% to 12.7% of salary over time (2024-2026), but exempts those working in cities over 60,000 residents within counties over 100,000 population (like Omaha) from the higher rates starting March 2025 - they pay only 6.5%. Cities must cover these contributions directly instead of deducting from firefighters' paychecks, and the bill repeals previous contribution rules. These changes apply specifically to firefighters in eligible cities participating in the retirement system.

Maddy summaryThis bill establishes the Property Tax Growth Limitation Act to cap how much property taxes local governments like counties, cities, and villages can raise starting in fiscal year 2025. The law calculates a baseline tax limit based on previous year's taxes, adjusted for new construction, property value changes, and inflation, while allowing exceptions for approved bonds, declared emergencies, and specific public safety needs. Local governments can also exceed this limit if voters approve a tax increase through a special election or if they budget for certain services like public defenders. Additionally, the bill amends other state statutes related to revenue, taxation, and budgeting to align with these new property tax rules.

Maddy summaryThis bill, known as the Property Tax Growth Limitation Act, sets a cap on how much local governments in Nebraska can raise property taxes starting in fiscal year 2025. Under the new rules, a city, county, or village can only increase its tax request by the rate of local property value growth, the change in the consumer price index, or at least five percent, whichever is higher. Local governments may still raise taxes above this limit for specific purposes, such as funding approved bonds, capital improvements, public safety, or responding to emergencies, and they can also seek voter approval to exceed the cap. Additionally, the legislation repeals the previous Property Tax Request Act and updates related state statutes to align with these new limitations.

Maddy summaryThis bill proposes changes to the Nebraska individual and corporate income tax rates by updating the specific tax brackets and percentages applied to taxable income. It directly affects residents who file individual income tax returns and corporations doing business within the state. A key provision involves adjusting the dollar thresholds for tax brackets annually based on inflation, while also establishing a schedule where the highest individual tax rate decreases over time from 2024 through 2030. Additionally, the legislation outlines how the Tax Commissioner must update tax tables and rate schedules to reflect these new rules and ensure taxpayers can easily calculate their liability.

Maddy summaryThis bill proposes to adjust the income limits and exemption percentages for Nebraska homestead tax relief, directly affecting homeowners who qualify for property tax reductions. For applications filed in 2025 and later, the bill would introduce a new provision that increases the tax exemption percentage for long-term residents who have lived in their homes for at least twenty or twenty-five years. Additionally, it outlines specific income thresholds that determine the level of relief available to married couples, single individuals, and those with disabilities or service-connected conditions. The legislation aims to update existing tax rules by incorporating these new eligibility factors and adjusting income limits for inflation.

Maddy summaryThis legislative resolution directs the Nebraska Revenue Committee to conduct a study on how the elimination of the state inheritance tax has impacted funding for local counties. The committee is tasked with identifying potential new revenue sources that could replace the money lost by these counties due to the tax change. Upon completing its analysis, the committee will submit a report with its findings and recommendations to the state legislature. This measure focuses on gathering data to address financial gaps rather than implementing immediate policy changes.