ONE HUNDRED NINTH LEGISLATURE - FIRST SESSION - 2025
COMMITTEE STATEMENT
LB628
Hearing Date: Thursday February 20, 2025
Committee On: Revenue
Introducer: Dover
One Liner: Adopt the Recreational Trail Easement Property Tax Exemption Act and change provisions
relating to the filing of statements of recorded easements and property tax exemptions
Roll Call Vote - Final Committee Action:
Advanced to General File
Vote Results:
Aye: 8 Senators von Gillern, Bostar, Dungan, Ibach, Jacobson, Kauth,
Murman, Sorrentino
Nay:
Absent:
Present Not Voting:
Testimony:
Proponents: Representing:
Senator Robert Dover Opening Presenter
Jason Buss Nebraska Trails Foundation, American Discovery
Trail, Platte PEER Group
Anna Allen City of Norfolk, Nebraska
Jason Brummels THOR (Trails Have Our Respect)
Kent McNeill International Mountain Bicycling Association
Cait Dumas-Hein Bike Walk Nebraska
Opponents: Representing:
Neutral: Representing:
Alex Duryea Nebraska Game & Parks Commission
* ADA Accommodation Written Testimony
Summary of purpose and/or changes:
LB628 creates the “Recreational Trail Easement Property Tax Exemption Act” (Act). The Act awards a tax exemption
to landowners who allow a perpetual easement for recreational trails. The amount of the exemption is based on the
square footage of easement. The exemption could reduce the property tax liability to zero, but does not allow the
exemption to carry any excess amount forward to subsequent years. The bill establishes that the Department of
Revenue (Department) will be responsible for carrying out the Act, and outlines eligibility, the application process, and
qualifications for issuance of tax exemption certificates. The bill has an operative date of January 1, 2026.
Committee Statement: LB628
Revenue Committee
Page 1 7e4e65383d7e1348a5160ffba1f12fd8 Section-by-Section Summary:
Section 1: Names the Act.
Section 2: States legislative findings and declarations.
Section 3: Defines terms for the Act.
Section 4: Provides for a property tax exemption of ten cents ($.10) per square foot of perpetual recreation trail
easement. Prohibits exemption carry-over into following years in the event the exemption exceeds the property tax
liability.
Section 5: Outlines the qualifications to be eligible for the exemption under the Act. Easements must be perpetual,
provide public access, and held by an eligible holder. Eligible holders must be committed to public health and
wellness through recreational land use, to environmental conservation, and be able to oversee and manage the
easement either independently or through accredited entity partnerships. The taxpayer must submit an application to
the Department. Upon verification that all conditions are met, the Department shall issue the property tax exemption
certificate.
Section 6: Creates a statute authorizing the Department to enact rules and regulations to carry out the Act.
Section 7: Amends section 76-214 to harmonize a provision relating to the filing of statements of recorded easements
with the Act.
Section 8: Amends section 77-202 to harmonize a provision relating to property tax exemptions with the Act.
Section 9: Operative date.
Section 10: Repealer.
R. Brad von Gillern, Chairperson
Committee Statement: LB628
Revenue Committee
Page 2 7e4e65383d7e1348a5160ffba1f12fd8