Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB820

Introduced
1/25/23  
Refer
1/27/23  

Caption

Adopt the Agricultural Valuation Fairness Act

Impact

The implications of LB820 on state laws include significant changes in property tax regulations specifically targeted at agricultural lands. If passed, it would mandate the use of standardized metrics for appraising agricultural properties, thus preventing local assessors from applying varied approaches that could lead to inequities among farmers. This reform could potentially reduce the tax burden on agricultural operators and facilitate a more predictable financial environment for farming enterprises across the state.

Summary

LB820, known as the Agricultural Valuation Fairness Act, is aimed at reforming the way agricultural land is valued for tax purposes. This bill seeks to ensure a more equitable assessment process for farmers, who have often felt that the existing valuation methods are inconsistent and disproportionately burdensome. By adopting more uniform criteria for valuation, LB820 intends to create a fairer system that aligns tax obligations with actual land use and market conditions. Supporters of the bill argue that this will help stabilize the agricultural sector and better support farmers economically.

Contention

Despite its intentions, LB820 has faced criticism from various stakeholders within the agricultural community. Some opponents argue that the bill may overlook the unique circumstances of diverse regions and types of agricultural practices, potentially leading to unexpected detriments in certain areas. Concerns have also been raised about the implementation of standardized measures and whether they would genuinely reflect local conditions, which could vary widely across the state. This debate highlights the challenge of balancing fairness in tax assessments with the need for localized evaluations tailored to specific agricultural contexts.

Companion Bills

No companion bills found.

Previously Filed As

NE LB525

Adopt the Agricultural Data Privacy Act

NE LB750

Change provisions relating to the valuation of agricultural land and horticultural land

NE LB877

Change provisions relating to agricultural or horticultural land receiving special valuation

NE LB580

Change provisions relating to agricultural or horticultural land receiving special valuation

NE HB2026

Creating the fairness in education funding act.

NE LB709

Adopt the Adoption Tax Credit Act

NE HB1465

Concerning cost-sharing fairness.

NE SB5445

Concerning cost-sharing fairness.

NE LR367

Interim study to examine mechanisms to slow the rise of property tax valuations during periods of rapid property value increases

NE LR418

Interim study to examine the current property tax valuation process

Similar Bills

No similar bills found.