Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB1415

Introduced
1/18/24  
Refer
1/19/24  

Caption

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

Impact

If enacted, LB1415 is expected to significantly alter the landscape of property taxation within the state. By introducing measures that reduce the overall property tax liability for individuals and businesses, the bill could enhance the financial well-being of taxpayers. Additionally, the proposed changes could stimulate local economies as residents have more disposable income due to lower taxes. The adjustments may also influence how local governments budget and allocate funding for essential services, potentially leading to a re-evaluation of local priorities and dependencies on property tax revenue.

Summary

LB1415, known as the Property Tax Relief Act, is designed to address the property tax burden on residents in Nebraska by implementing various changes to the existing Property Tax Incentive Act. The bill aims to provide financial relief to property owners through adjusted tax assessments and potential tax credits. Proponents argue that these modifications are necessary to support homeowners and foster a more favorable economic environment, particularly in light of rising property values and associated tax increases that have placed pressure on residents, especially those with fixed incomes.

Contention

The discussions surrounding LB1415 have highlighted notable points of contention among various stakeholders. Critics of the bill, including some local government officials and advocacy groups, have raised concerns about the long-term sustainability of reducing property tax revenues. They argue that the bill could jeopardize funding for local services, such as education and public safety, which heavily rely on property tax incomes. Supporters counter that the relief is essential for residents struggling financially and that local authorities can find alternative funding mechanisms or efficiencies to maintain necessary services.

Final_thoughts

Ultimately, LB1415 represents a significant shift in Nebraska's approach to property taxation. The ongoing debate about the potential consequences of the bill indicates a broader discussion about balancing tax relief with the need for adequate funding of critical public services. As the bill progresses through the legislative process, further amendments and discussions are expected to address both proponents' and opponents' concerns.

Companion Bills

No companion bills found.

Previously Filed As

NE LB12

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

NE LB242

Change provisions of the Nebraska Property Tax Incentive 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 LB244

Provide an additional tax credit under the Nebraska Property Tax Incentive Act

NE LB1331

Change provisions of the Nebraska Property Tax Incentive Act and the Tax Equity and Educational Opportunities Support Act

NE LB344

Exclude certain delinquent taxes from qualifying for tax credit under the Nebraska Property Tax Incentive Act

NE LB1318

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

NE LB647

Adopt the Recreational Trail Easement Property Tax Exemption Act and the Adoption Tax Credit Act and change provisions relating to budget limitations, property tax request authority, municipal occupation taxes, real property assessments, the Property Tax Request Act, income tax credits, taxation of business entities, the School District Property Tax Relief Act, and the Nebraska educational savings plan trust

NE LB34

Adopt the Property Tax Growth Limitation Act and the School District Property Tax Relief Act and change provisions relating to revenue and taxation

Similar Bills

No similar bills found.