One Hundred Ninth Legislature - First Session - 2025
Introducer€s Statement of Intent
LB211
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Chairperson: Senator R. Brad von Gillern
Committee: Revenue
Date of Hearing: March 05, 2025
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The following constitutes the reasons for this bill and the purposes which are sought to be
accomplished thereby:
LB 211 would amend Section 13-3403 of the Property Tax Growth Limitation Act (PTGLA) passed in the
2024 Special Session which imposed property tax caps on municipalities and counties. Effective July 1, 2025,
municipalities and counties will be subject to the cap in the PTGLA and no longer subject to the lid on
restricted funds‚ in Chapter 13, Article 5. €
LB 211 would amend the PTGLA to provide that if public safety services‚ as defined in Section 13-320
accounts for less than 20% of the amount of the political subdivisionƒs budget funded by property taxes, the
political subdivisionƒs property tax request authority could be increased by an amount in the calculation which
includes the greater of 2% or the inflation percentage.‚ €If public safety services‚ account for 20% or more
of the amount of the political subdivisionƒs budget funded by property taxes, the political subdivisionƒs property
tax request authority could be increased by an amount in the calculation which includes the greater of zero or
the inflation percentage.‚
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Principal Introducer:________________________________
Senator Merv Riepe
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