Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB1318

Introduced
1/17/24  
Refer
1/18/24  

Caption

Change the Nebraska Property Tax Incentive Act and change provisions relating to certain transfers to the Cash Reserve Fund

Impact

The proposed changes in LB1318 could have a notable impact on how property taxes are levied and collected in Nebraska. By revisiting the incentives under the current Property Tax Incentive Act, the bill aims to provide local governments with better tools and frameworks to manage their revenue from property taxes. This adjustment represents a shift towards a system that could help balance the financial burdens on property owners and enhance the operational capabilities of local governments. Moreover, the management of the Cash Reserve Fund could be refined to ensure that state budgetary wants and needs are appropriately financed through these adjustments.

Summary

LB1318 seeks to amend provisions of the Nebraska Property Tax Incentive Act while also making changes related to transfers to the Cash Reserve Fund. This bill reflects a critical effort to optimize financial resources in relation to property taxes, which can significantly impact homeowners and local governments alike. The primary focus is on adjusting incentives to make property taxation fairer and more effective, while supporting state budgetary needs through the Cash Reserve Fund. As such, it is positioned to potentially influence both local tax policies and state revenue streams.

Contention

Some points of contention have emerged around LB1318, particularly concerning the balance between tax incentives and state budgetary demands. Debates may arise over whether the changes could alter the distribution of property taxes in ways that favor certain demographics over others. Stakeholders may express divergent views on the impact of such changes, especially regarding rural versus urban taxation issues. Additionally, how adjustments to the Cash Reserve Fund's contributions would affect the state's financial stability could be a further area of dispute among lawmakers and constituents.

Companion Bills

No companion bills found.

Previously Filed As

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 LB1410

Change provisions relating to 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 LB1415

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

NE LB130

Change provisions relating to General Fund net receipts and transfers to the Cash Reserve Fund

NE LB494

Change provisions relating to the School District Property Tax Relief Act and transfers of General Fund net receipts to the Cash Reserve Fund and the School District Property Tax Relief Credit Fund

NE LB819

Change provisions relating to the Cash Reserve Fund

NE LB12

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

Similar Bills

No similar bills found.