Rep. Kathleen Kauth

Maddy summaryThis bill amends Nebraska state law to clarify and update the rules regarding which properties are exempt from property taxes. It directly affects government entities, educational institutions, religious and charitable groups, agricultural societies, and owners of certain personal property. The key changes include defining specific thresholds for when government-owned property must be approved by voters before receiving an exemption, clarifying what counts as a "public purpose," and establishing how payment-in-lieu-of-taxes should be calculated for unleased government land. Additionally, the bill expands exemptions for skilled nursing and assisted-living facilities to Medicaid beneficiaries based on their occupancy rates and limits tax-free status for student housing to only common areas like kitchens and lounges.

Maddy summaryThis bill modifies how property tax exemptions are calculated for homes in Nebraska that have increased in value to meet or exceed a specific limit. It allows homeowners who previously qualified for these exemptions to keep their current tax break even if their home value rises significantly, provided the increase is not due to new improvements made to the property. However, the bill removes this protection for properties that have appreciated by $20,000 or more unless they meet specific historical eligibility criteria, while also increasing the rate at which exemptions are reduced for other high-value homes. The changes would take effect on January 1, 2025, affecting homeowners who rely on property tax relief for their residences.

Maddy summaryThis 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.

Maddy summaryThis bill would update Nebraska law to require a neutral summary of proposed constitutional amendments to be printed on the ballot before voters cast their votes. The summary, prepared by the Legislative Council, must explain the effects of voting for or against the proposal and must be written in clear, concise language without arguments or bias. The bill sets specific deadlines for submitting these summaries, requiring them four months before a general election for regular sessions or sixty days for special sessions, though it exempts proposals placed on the ballot during special elections.