Nebraska 2024 1st Special Session

Nebraska Legislature Bill LB77

Introduced
7/29/24  
Refer
7/30/24  

Caption

Adopt the Long-Term Resident Homestead Exemption Act

Impact

If enacted, LB77 would significantly affect state laws governing property taxes, providing a mechanism for tax reduction based on residency duration. This change could potentially lead to a reduction in the property tax revenue collected by local governments. Proponents of the bill argue that it would help maintain the economic viability of long-term residents by preventing displacement due to rising housing costs and taxes, while also promoting community stability. However, this could make it more difficult for local governments to fund essential services, thereby sparking a debate about fiscal sustainability.

Summary

LB77, known as the Long-Term Resident Homestead Exemption Act, is designed to provide property tax relief to long-term homeowners in the state. The bill stipulates that residents who have occupied their homes for a specified duration would be entitled to a reduction in their property tax assessment. This initiative aims to alleviate the financial burden on individuals who have continuously resided in the same home, encouraging stability in communities and reducing the pressure of rising property taxes.

Contention

Notably, LB77 has faced contention regarding its implications for local governance and funding. Critics, including some local government officials and tax policy experts, fear that the bill might exacerbate funding shortages for public services due to decreased local tax revenues. They argue that while the intention of supporting long-term residents is commendable, the financial implications might lead to cuts in vital community services. Additionally, there are concerns that the criteria for qualifying for the exemption might not equitably apply to all residents, potentially leading to disparities in benefits based on home value and location.

Companion Bills

No companion bills found.

Previously Filed As

NE LB1361

Adopt the Long-Term Resident Homestead Exemption Act

NE LB924

Provide a homestead exemption for residents of qualified census tracts

NE LB1151

Define the term occupy for purposes of homestead exemptions

NE LB175

Adopt the Residential Tenant Clean Slate Act

NE LB853

Change provisions relating to homestead exemptions

NE LB1041

Change provisions relating to homestead exemptions

NE LB192

Change the definition of household income for homestead exemptions

NE LB1268

Change provisions relating to homestead exemptions for purposes of judgment liens and execution or forced sale

NE LB126

Change provisions relating to homestead exemptions and property assessment and tax rolls

NE LR155

Interim study to examine Nebraska's disability classifications for the homestead exemption

Similar Bills

No similar bills found.