Nebraska 2024 1st Special Session

Nebraska Legislature Bill LB37

Introduced
7/29/24  
Refer
7/30/24  

Caption

Change provisions relating to property that is exempt from property taxes

Impact

The implications of LB37 could be significant for local governments that rely on property tax revenues to support essential services, such as education, public safety, and infrastructure maintenance. By altering the exemptions, the bill may either increase or decrease the tax base available to municipalities. This shift could result in budgetary adjustments and necessitate changes to local tax policies, depending on how exemptions are defined and administered under new regulations.

Summary

LB37 proposes changes to the current provisions regarding properties exempt from property taxes. The bill aims to modify the existing regulatory framework to either expand or clarify the types of properties eligible for tax exemptions, which may include charitable organizations, educational institutions, and governmental entities. The legislative intent behind LB37 reflects a growing interest in ensuring fair application and assessment of property taxes across the state, potentially leading to adjustments in local government financing.

Contention

Discussion around LB37 has revealed contention between various stakeholders such as local government officials, tax advocacy groups, and community organizations. Supporters of the bill argue that it promotes a more equitable tax structure by allowing for clearer exemptions that support community betterment through tax relief for nonprofits and educational institutions. Conversely, critics voice concerns that broadening exemptions could adversely affect funding for vital public services, thereby placing a greater burden on remaining taxpayers to cover service costs. This ongoing dialogue underscores the tension between the need for revenue and the push for tax fairness.

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 LB893

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

NE LB126

Change provisions relating to homestead exemptions and property assessment and tax rolls

NE LB577

Change provisions relating to collection of delinquent real property taxes by sale of real property

NE LB29

Change provisions relating to the assessment of real property that suffers significant property damage

NE LB926

Change provisions relating to the Museum Property Act

NE LB1241

Change provisions relating to property tax levy limits

NE LB1362

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

NE LB695

Provide a property tax exemption

NE LB10

Change motor vehicle and property tax exemptions for disabled veterans

Similar Bills

No similar bills found.