County distress warrant fee increased
Senators gave final approval April 9 to a measure aimed at helping counties cover the cost of collecting delinquent taxes.

County sheriffs collect a fee for distress warrants issued to collect delinquent taxes on personal property, plus a $1 levy fee, a mileage charge and a commission on any taxes collected.
The charges are assessed against the debtor and are credited by a county treasurer to the county’s general fund.
LB900, sponsored by Hastings Sen. Dan Lonowski, increases the fee for issuing a distress warrant from $2 to $20.
The measure also eliminates the $1 levy fee as well as a requirement to prorate mileage among trips when sheriffs serve multiple warrants at the same time.
For taxes collected by distress and sale, counties may collect a 10% commission on amounts not exceeding $500, an increase from $100. An 8% commission applies to amounts exceeding $500, also an increase from $100.
LB900 passed 33-14.


