Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB580

Introduced
1/17/23  
Refer
1/19/23  

Caption

Change provisions relating to agricultural or horticultural land receiving special valuation

Impact

Should LB580 pass, it may lead to significant adjustments in the local tax systems that impact agricultural land owners. By altering the special valuation process, the bill could enable farmers to retain more income, reinvest in their operations, and sustainably manage their land resources. This could, in turn, enhance agricultural productivity and economic stability within rural communities. Supporters are expected to argue that these provisions will empower landowners by making it financially feasible for them to maintain and improve their lands.

Summary

LB580 seeks to amend current provisions regarding agricultural or horticultural land that qualifies for special valuation. This bill is aimed at providing greater clarity and perhaps extending benefits concerning how such land is assessed for tax purposes. By potentially revising the criteria under which agricultural land is appraised, the bill intends to alleviate some financial pressure on farmers and landowners, fostering an environment conducive to agricultural development in the state.

Contention

Despite its potential benefits, LB580 may not be free from controversy. Critics may raised concerns about how the changes in valuation could affect state revenues and public services funded through property taxes. There could be discussions around who specifically benefits from these adjustments, including whether larger agribusinesses might disproportionately take advantage of the special valuation, rather than small or family-run farms. These points could lead to a divided opinion in legislative discussions, weighing the economic benefits to landowners against the broader fiscal implications for the state.

Companion Bills

No companion bills found.

Previously Filed As

NE LB877

Change provisions relating to agricultural or horticultural land receiving special valuation

NE LB750

Change provisions relating to the valuation of agricultural land and horticultural land

NE LB1397

Redefine agricultural land and horticultural land for property tax purposes

NE LB484

Redefine agricultural land and horticultural land for property tax assessment

NE LB154

Change provisions relating to hearing instrument specialists

NE LB820

Adopt the Agricultural Valuation Fairness Act

NE LB72

Change provisions relating to valuation of residential real property for property tax purposes

NE LB1362

Change provisions relating to the valuation of residential property for property tax purposes

NE LB593

Change provisions relating to licensure and regulation of hearing instrument specialists

NE LB440

Change provisions relating to certain school taxes and special funds

Similar Bills

No similar bills found.