Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB1361

Introduced
1/17/24  
Refer
1/18/24  

Caption

Adopt the Long-Term Resident Homestead Exemption Act

Impact

If enacted, LB1361 would introduce significant changes to state property tax laws, allowing for exemptions that could benefit homeowners who may otherwise be at risk of displacement due to increasing tax burdens. This exemption is expected to alleviate financial pressures on long-standing residents, enabling them to remain in their communities. Moreover, the bill may influence local government revenues and their ability to fund public services.

Summary

LB1361, known as the Long-Term Resident Homestead Exemption Act, aims to provide property tax exemptions for residents who have lived in their homes for an extended period. The bill proposes to amend existing tax laws to offer a tax break to those who qualify based on their duration of residency. The intent is to help maintain affordability and stability for long-term residents, particularly in urban areas facing rising property taxes due to gentrification and market pressures.

Contention

The bill has sparked discussions amongst lawmakers and community stakeholders. Supporters view it as a necessary measure to protect vulnerable populations, especially elderly residents and those on fixed incomes, from financial hardships associated with increasing property taxes. Conversely, some critics argue that the bill could lead to a decrease in tax revenues for local governments, which may struggle to provide essential services as a result. Furthermore, there are concerns about how the bill defines 'long-term residency' and the potential for it to create inequities among different neighborhoods.

Notable_points

Overall, LB1361 highlights the ongoing debate surrounding housing affordability and property tax reform in the state. Its success will depend on the ability to balance the needs of long-term residents with the financial realities faced by local governments. This bill serves as a reflection of broader societal issues regarding housing stability and the protection of community integrity amid changing economic landscapes.

Companion Bills

No companion bills found.

Previously Filed As

NE LB77

Adopt the Long-Term Resident Homestead Exemption Act

NE LB75

Adopt the Long-Term Owner 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 LB79

Change the amount of certain homestead exemptions

NE LB175

Adopt the Residential Tenant Clean Slate Act

NE LB22

Create a homestead exemption

NE LB853

Change provisions relating to homestead exemptions

NE LB92

Adopt the Residential Tenant Clean Slate Act

NE LB152

Create a homestead exemption

Similar Bills

No similar bills found.