Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LR30CA

Introduced
1/18/23  
Refer
1/20/23  

Caption

Constitutional amendment to provide for a different method of taxing commercial real property

Impact

The implications of LR30CA are significant, as it could change existing statutes governing property taxation. If adopted, this amendment could lead to a re-evaluation of assessments applied to commercial properties, potentially impacting local governments reliant on property taxes for essential services. There are concerns that such changes may affect revenue predictability for municipalities, which could complicate budget planning and service provision at the local level.

Summary

LR30CA proposes a constitutional amendment aimed at establishing a different method for taxing commercial real property. This initiative suggests a fundamental shift in how commercial properties are valued and taxed, which could potentially affect state and local revenue structures. By altering the taxation process, the bill seeks to ensure a more equitable distribution of tax burdens across different types of commercial properties, addressing concerns about fairness in the taxation system.

Contention

Debates surrounding LR30CA have highlighted the contentious nature of tax reforms. Proponents argue that the current tax system disproportionately affects certain commercial property owners, thus necessitating a more balanced approach. However, opponents raise alarms about the potential negative impact on local government revenues and the feasibility of implementing the proposed changes. There are fears that the amendment may lead to increased economic disparities if certain businesses benefit disproportionately from the new tax scheme, undermining the original intent of creating an equitable taxation framework.

Companion Bills

No companion bills found.

Previously Filed As

NE LR285CA

Constitutional amendment authorizing the Legislature to provide a different method of taxing residential property

NE LR24CA

Constitutional amendment authorizing the Legislature to provide a different method of taxing residential real property

NE LR2CA

Constitutional amendment to authorize the Legislature to provide a different method of taxing owner-occupied housing

NE LR12CA

Constitutional amendment to impose a limit on ad valorem taxes for real property, provide a new method of valuing real property for tax purposes, provide certain exceptions, and eliminate conflicting constitutional provisions

NE LR6CA

Constitutional amendment to impose a limit on ad valorem taxes for real property, provide a new method of valuing real property for tax purposes, provide certain exceptions, and eliminate conflicting constitutional provisions

NE HJR4209

Concerning a constitutional amendment providing for a residential real property exemption from property taxes levied for state purposes.

NE SJR8209

Concerning a constitutional amendment providing for a residential real property exemption from property taxes levied for state purposes.

NE LR24CA

Constitutional amendment to provide for selection of presidential electors

NE LR29CA

Constitutional amendment to provide term limits for the members of the State Board of Education

NE LR281CA

Constitutional amendment to provide for biennial legislative sessions beginning in 2027

Similar Bills

No similar bills found.