Nebraska 2024 1st Special Session

Nebraska Legislature Bill LB27

Introduced
7/26/24  
Refer
7/29/24  

Caption

Adopt the Property Tax Circuit Breaker Act

Impact

If enacted, LB27 will significantly alter the landscape of property tax regulations by introducing a circuit breaker provision. This aims to prevent homeowners from being disproportionately affected by rising property taxes, particularly those on fixed incomes or with lower earning potential. By providing state assistance to eligible homeowners, the bill is expected to keep more residents in their homes and reduce instances of tax-related financial distress. It represents a shift towards more supportive taxation policies for vulnerable population groups.

Summary

LB27, also known as the Property Tax Circuit Breaker Act, is legislation designed to provide tax relief for homeowners by implementing a mechanism to mitigate the financial burden of property taxes. The bill establishes criteria for eligibility and outlines the benefits that will be available to qualifying individuals based on their income and property tax liabilities. A key feature of the bill is its focus on ensuring that relief is targeted towards those who are most in need, thereby promoting fairness in the tax system.

Conclusion

In summary, LB27 has the potential to provide essential relief to homeowners affected by rising property taxes through its circuit breaker mechanism. As discussions continue, the bill's fate will depend on balancing the need for tax relief with the practicalities of implementation and funding. Ultimately, the success of this initiative will be measured by its ability to effectively support those most in need while ensuring the financial viability of the state's tax system.

Contention

Although LB27 addresses important concerns about property tax burdens, the legislation is not without its critics. Some lawmakers argue that the circuit breaker could lead to a strain on state funds, especially if the number of eligible applicants exceeds projections. Opponents also raise concerns about the complexities of administering such a program and whether the proposed benefits will be sufficient to make a meaningful difference in the lives of homeowners impacted by high property taxes. There are ongoing discussions regarding the bill's fiscal implications and its long-term sustainability.

Companion Bills

No companion bills found.

Previously Filed As

NE LB211

Adopt the Property Tax Circuit Breaker Act

NE LB1367

Adopt the Property Tax Circuit Breaker Act

NE LB1415

Adopt the Property Tax Relief Act and change the Nebraska Property Tax Incentive Act

NE LB589

Adopt the School District Property Tax Limitation Act

NE LB388

Adopt the Property Tax Growth Limitation Act, the Advertising Services Tax Act, and the Property Tax Relief Act and change provisions relating to revenue and taxation

NE LB243

Adopt the School District Property Tax Limitation Act, change levying authority and provide aid to community college areas, and change provisions relating to the Tax Equalization and Review Commission and property and income taxes

NE LB1414

Adopt the Property Tax Growth Limitation Act and change provisions relating to budget limitations

NE LB518

Adopt the Reducing Education Risk Factors and Property Tax Relief Act and change provisions of the Tax Equity and Educational Opportunities Support Act

NE LB1324

Adopt the Child Tax Credit Act

NE LB294

Adopt the Child Tax Credit Act

Similar Bills

No similar bills found.