Nebraska 2024 1st Special Session

Nebraska Legislature Bill LB79

Introduced
7/29/24  
Refer
7/30/24  

Caption

Change the amount of certain homestead exemptions

Impact

The implementation of LB79 is expected to have significant consequences for state taxation policies and local government revenues. By increasing homestead exemptions, the bill could lead to a reduction in property tax collections at the local level, thus impacting how municipalities fund essential services such as education, public safety, and infrastructure. This shift could force local governments to either reassess their budgets or seek alternative funding mechanisms to maintain service levels, thereby raising concerns among local officials about potential budget shortfalls.

Summary

LB79 proposes to amend existing laws concerning homestead exemptions in the state. The primary aim of the bill is to increase the amount that certain homestead exemptions provide to property owners, which is intended to offer financial relief to families and individuals paying property taxes. By enhancing the value of these exemptions, the bill seeks to alleviate some of the financial burdens that result from rising property values and associated tax increases, making homeownership more accessible for residents.

Contention

The bill has generated notable debate among lawmakers and stakeholders. Proponents argue that higher homestead exemptions are necessary for aiding residents in managing their financial obligations amidst rising property values. They believe that such tax relief measures are crucial, particularly for lower and middle-class families who may struggle with housing costs. On the other hand, detractors express concern regarding the long-term implications of reducing local tax revenues. They caution that without proper funding, municipalities may face challenges in fulfilling their commitments to community services and infrastructure improvements, potentially hindering local development.

Notable_points

LB79's progression through the legislative process has seen a range of discussions about its potential economic impacts as well as its fairness to various income brackets. Some legislators are advocating for additional studies or adjustments to the bill to ensure that while it serves as tax relief for homeowners, it does not disproportionately disadvantage local services or impose undue burdens on taxpayers who do not benefit directly from the increased exemptions.

Companion Bills

No companion bills found.

Previously Filed As

NE LB853

Change provisions relating to homestead exemptions

NE LB1041

Change provisions relating to homestead exemptions

NE LB192

Change the definition of household income for homestead exemptions

NE LB126

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

NE LB1151

Define the term occupy for purposes of homestead exemptions

NE LB1268

Change provisions relating to homestead exemptions for purposes of judgment liens and execution or forced sale

NE LB4

Change homestead exemption provisions relating to qualifications, application requirements, and penalties

NE LB1361

Adopt the Long-Term Resident Homestead Exemption Act

NE LB924

Provide a homestead exemption for residents of qualified census tracts

NE LR155

Interim study to examine Nebraska's disability classifications for the homestead exemption

Similar Bills

No similar bills found.