Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB1113

Introduced
1/10/24  
Refer
1/11/24  

Caption

Change provisions relating to the types of property receiving a property tax exemption under the ImagiNE Nebraska Act

Impact

The implementation of LB1113 would significantly alter the landscape of property tax in Nebraska, particularly for businesses looking to establish or expand their operations in the state. It is anticipated that by allowing more properties to be eligible for exemptions, local governments may initially see a reduction in tax revenues. However, proponents argue that the long-term economic benefits, including job creation and increased business activity, will outweigh the initial fiscal impact. This is particularly relevant in light of ongoing discussions about enhancing economic resilience and growth post-pandemic.

Summary

LB1113 proposes modifications to the existing provisions of the ImagiNE Nebraska Act concerning property tax exemptions. The bill aims to expand the types of properties that would qualify for these exemptions, ultimately encouraging economic growth and development within the state. By broadening the criteria for property tax exemptions, the intent is to attract more businesses and investments, fostering a competitive environment for economic advancement in Nebraska.

Contention

Notable points of contention surround the bill's potential impact on local government funding and its long-term efficacy in achieving economic goals. Critics are concerned that loosening the property tax exemption criteria could lead to a financial imbalance, where local governments may struggle with maintaining essential services due to decreased tax revenues. There are also apprehensions about whether the anticipated influx of businesses will materialize and whether the exemptions will be effective in generating sustainable economic growth.

Final_note

As the bill progresses through the legislative process, stakeholders from various sectors, including business groups and local government officials, are expected to engage in discussions that highlight both the benefits and challenges associated with the proposed changes to the ImagiNE Nebraska Act.

Companion Bills

No companion bills found.

Previously Filed As

NE LB893

Change provisions of the ImagiNE Nebraska Act relating to the types of property receiving a property tax exemption

NE LB235

Change provisions relating to the use of tax credits under the ImagiNE Nebraska Act

NE LB1410

Change provisions relating to tax incentives under the ImagiNE Nebraska Act

NE LB100

Change provisions relating to qualified locations under the ImagiNE Nebraska Act

NE LB242

Change provisions of the Nebraska Property Tax Incentive Act

NE LB699

Change provisions relating to certain sales and use tax incentives under the ImagiNE Nebraska Act

NE LB81

Define a term and change tax credit provisions under the Nebraska Property Tax Incentive Act

NE LB33

Change provisions relating to tax credits for school district taxes paid under the Nebraska Property Tax Incentive Act

NE LB422

Change provisions of the Nebraska Uniform Real Property Transfer on Death Act

NE LB579

Change provisions of the Nebraska Uniform Real Property Transfer on Death Act

Similar Bills

No similar bills found.