Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB893

Introduced
1/3/24  
Refer
1/5/24  

Caption

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

Impact

If enacted, LB893 would have significant implications for state laws regarding property tax exemptions. By altering the eligibility criteria under the ImagiNE Nebraska Act, the bill may enable various properties, potentially including those in sectors like technology and renewable energy, to benefit from tax breaks. This could enhance Nebraska's competitiveness in attracting businesses, particularly in innovative and growing industries. Moreover, the adjustments may stimulate investments that are expected to contribute positively to the local economy.

Summary

LB893 aims to amend the ImagiNE Nebraska Act, specifically by changing the provisions related to the types of property that are eligible to receive a property tax exemption. This bill is part of an effort to incentivize economic development within the state by broadening the criteria for properties eligible for tax relief. The changes are designed to attract new businesses and encourage existing ones to expand, thereby fueling economic growth and job creation.

Contention

While supporters of LB893 argue that it will provide necessary financial incentives for business growth and urban development, there are points of contention surrounding the bill. Critics worry that expanding tax exemptions could lead to a disproportionate fiscal impact on local governments, potentially resulting in reduced funding for essential services. Additionally, there are concerns about the effectiveness of such tax incentives, with some opponents questioning whether they truly lead to long-term economic benefits or simply benefit a select few businesses. The debate over how best to leverage tax policy for economic growth remains a focal point of discussion.

Companion Bills

No companion bills found.

Previously Filed As

NE LB1113

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

NE LB242

Change provisions of the Nebraska Property Tax Incentive Act

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 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

NE LB1415

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

NE LB100

Change provisions relating to qualified locations 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

Similar Bills

No similar bills found.