PREPARED BY: Eric Kasik
LB 21 DATE PREPARED: January 23, 2025
PHONE: 402-471-0053
Revision: 00
FISCAL NOTE
LEGISLATIVE FISCAL ANALYST ESTIMATE
ESTIMATE OF FISCAL IMPACT – STATE AGENCIES (See narrative for political subdivision estimates)
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Any Fiscal Notes received from state agencies and political subdivisions are attached following the Legislative Fiscal Analyst Estimate.
LB 21 enacts the Uniform Unlawful Restrictions in Land Records Act. It provides a way to remove unlawful restrictions on the transfer,
use, or occupancy of real property from a land record.
There is no fiscal impact to any state agencies. The counties who submitted fiscal notes indicated an unknown cost due to it being
unclear how many records would be requested to change.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIE W OF AGENCY & POLT. SUB. RESPONSE
LB: 21 AM: AGENCY/POLT. SUB: State Treasurer
REVIEWED BY: Ryan Walton DATE: 1/15/2025 PHONE: (402) 471-4174
COMMENTS: The State Treasurer’s assessment of no fiscal impact from LB 21, appears reasonable.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 346 AM: AGENCY/POLT. SUB: St ate Fire Marshal
REVIEWED BY: Ryan Yang DATE: 1/17/2025 PHONE: (402) 471-4178
COMMENTS: Concur with the State Fire Marshal assessment of no fiscal impact from LB 346.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 21 AM: AGENCY/POLT. SUB: Real Estate Commission
REVIEWED BY: Ryan Walton DATE: 1/16/2025 PHONE: (402) 471-4174
COMMENTS: The Real Estate Commission’s assessment of no fiscal impact from LB 21, appears reasonable.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 21 AM: AGENCY/POLT. SUB: Real Property Appraiser Board
REVIEWED BY: Ryan Walton DATE: 1/10/2025 PHONE: (402) 471- 4174
COMMENTS: The Real Property Appraiser Board’s assessment of no fiscal impact from LB 21, appears
reasonable.
CONTINUED ON PAGE 2
LB 21
PAGE 2
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 21 AM: AGENCY/POLT. SUB: Nebraska Association of County Officials (NACO)
REVIEWED BY: Ryan Walton DATE: 1/14/2025 PHONE: (402) 471-4174
COMMENTS: NACO ’s assessment of fiscal impact from LB 21, appears reasonable.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 21 AM: AGENCY/POLT. SUB: Madison County
REVIEWED BY: Ryan Walton DATE: 1/13/2025 PHONE: (402) 471- 4174
COMMENTS: Madison County’s assessment of no fiscal impact from LB 21, appears reasonable.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 21 AM: AGENCY/POLT. SUB: Lancaster County Assessor/Register of Deeds
REVIEWED BY: Ryan Walton DATE: 1/13/2025 PHONE: (402) 471-4174
COMMENTS: The Lancaster County Assessor’s assessment of no fiscal impact from LB 21, appears reasonable.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 21 AM: AGENCY/POLT. SUB: Douglas County Assessor
REVIEWED BY: Ryan Walton DATE: 1/22/2025 PHONE: (402) 471-4174
COMMENTS: No basis to disagree with the Douglas County Assessor’s assessment of no fiscal impact from LB 21.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 21 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Douglas County Assessor/Register of Deeds Office
Prepared by:
(3) Michael Goodwillie Date Prepared:
(4)
1/21/2025 Phone:
(5)
402-444-6703
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
0 0 0 0
Explanation of Estimate: LB 21 would enable the owner of a property to remove unlawful restrictive covenants throug h a
filing with the local recording office. The bill provides the language for a form a property can use to remove such a
covenant and does not appear to require a fee for such a filing.
Our office has no way of knowing how many such covenants are out there, or how many people will file such a removal
document with this office. But we do not anticipate a volume of these filings that would require the adding of staff to the
office or increase the burden on existing staff in an unreasonable way.
This office anticipates no fiscal impact.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………...
TOTAL……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 21 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Lancaster County Assessor/Register of Deeds
Prepared by:
(3) Dan Nolte Date Prepared:
(4)
1/13/24 Phone:
(5)
42-441-7463
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Explanation of Estimate:
This legislation would have no fiscal impact on this offfice
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………...
TOTAL……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 21 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Madison
Prepared by:
(3) Richard Johnson Date Prepared:
(4)
01/10/2024 Phone:
(5)
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Explanation of Estimate:
Per County Highway Superintendent this bill will not affect Madison County.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………. ..……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………...
TOTAL……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 21 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Association of County Officials
Prepared by:
(3) Elaine Menzel Date Prepared:
(4)
1/13/2025 Phone:
(5)
402.434.5660
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Explanation of Estimate:
LB 21 would adopt the Uniform Unlawful Restrictions in Land Records Act. Included within the bill are
provisions that allow individuals and organizations to remove from land records any illegal restrictions on the
transfer, use, or occupancy of real property to which they have authority or ownership . The Act would provide a
framework for recorders (registers of deeds) to remove the specified unlaw ful restrictions on real property.
The fiscal impact to the office of the county register of deeds will vary from jurisdiction to jurisdiction with it
being minimal to nonexistent in some jurisdictions and more substantial in others. The impact would in part be
dependent upon the number of real estate transactions impacted and the number of individuals wishing to
remove land records from designated illegal restrictions. Further, there is no cost recovery for th e
administration of such a task for the land recorder.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements…………………… ...
TOTAL……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 21 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Real Property Appraiser Board
Prepared by:
(3) Tyler Kohtz Date Prepared:
(4)
January 10, 2025 Phone:
(5)
402-471-9025
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Explanation of Estimate:
No Fiscal Impact.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………...
TOTAL……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 21 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
State Treasurer
Prepared by:
(3) Jason Walters Date Prepared:
(4)
Phone:
(5)
402-471-2793
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Explanation of Estimate:
The State Treasurer’s Office doesn’t expect any fiscal impact from LB 21 to the office.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………...
TOTAL……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 21 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Real Estate Commission
Prepared by:
(3) Joseph D. Gehrki Date Prepared:
(4)
01/15/2025 Phone:
(5)
402-471-2004
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
0 0
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Explanation of Estimate:
Any extra fees can be absorbed into the current agency budget.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………...
TOTAL……………………………… .....