The state will assume responsibility for notifying Nebraskans of joint public hearings related to local property taxes and budgets under a measure passed by lawmakers April 10. <\/p>\n
The Revenue Committee introduced LB803 as a shell bill. As amended, it includes provisions of five other measures considered by the committee this session, including LB575, sponsored by Syracuse Sen. Bob Hallstrom. <\/p>\n
The Property Tax Request Act, passed by the Legislature in 2021, requires counties, cities, school districts and certain other political subdivisions to hold a public hearing and pass a resolution or ordinance to increase their property tax request from one year to the next.<\/p>\n
Under LB803, such a measure must pass by a two-thirds majority vote \u2014 or a four-sevenths majority vote in political subdivisions with seven-member boards. <\/p>\n
The act also requires counties, cities and school districts to participate in a joint public hearing if they seek to increase their property tax request by more than an allowable growth percentage. Hallstrom\u2019s measure requires those political subdivisions to participate regardless of whether they seek to increase their property tax request.<\/p>\n
The hearing must focus on each political subdivision\u2019s budget and property tax request. <\/p>\n
Joint public hearings previously had to be held between Sept. 14 and 24. Under LB803, hearings must be held on or after July 1 and prior to July 15, and before any of the participating political subdivisions files its adopted budget statement.<\/p>\n
Previously, counties were required to send postcards notifying property owners of a joint public hearing. Under the bill, the state Department of Revenue instead will send property owners a postcard that includes a website where a county is required to post the time and place of the joint public hearing and the first county, city and school district budget hearings.<\/p>\n
LB803 also updates an existing provision that requires counties to notify property owners of valuation changes.<\/p>\n
The updated notice must include certain information similar to what was included on the previous version of the postcard, such as the current valuation and the total amount of taxes that would be levied against the parcel by each city, county and school district using the previous year\u2019s levy rate. <\/p>\n
During select file debate April 7, Elkhorn Sen. R. Brad von Gillern introduced an amendment that requires counties to include two additional statements on the notice.<\/p>\n
Under the amendment, adopted 35-0, the notice also must state that the tax amounts do not include any homestead exemptions or property tax credits and that the parcel\u2019s valuation will not be certified to the listed political subdivisions until Aug. 20. <\/p>\n
Von Gillern\u2019s amendment also modifies provisions of LB1116, sponsored by Sen. Teresa Ibach of Sumner, which update the Sports Arena Facility Financing Assistance Act. Under LB803, state assistance may be used for a sports complex located in a second class city or village for up to 10 years rather than five.<\/p>\n
The act requires a five-member board to hold a public hearing on an application for assistance after reviewing it. As introduced, Ibach\u2019s measure would have required the board to hold a hearing within 30 days after completing a review. <\/p>\n
The proposal also would have required the board to approve or deny an application within 30 days after a hearing. <\/p>\n
Under von Gillern\u2019s amendment, the board instead has 60 days to hold a hearing and a subsequent 60 days to approve or deny an application. <\/p>\n
Finally, Ibach\u2019s measure eliminates a requirement that the governor be among the majority of members voting on board actions. Under LB803, board actions require a majority vote of members present at the board meeting. <\/p>\n
Also included in LB803 are provisions of LB882, introduced by Omaha Sen. Bob Andersen. They eliminate or modify homestead exemption reapplication requirements for certain disabled veterans and their surviving spouses, as well as for surviving spouses of service members who died on active duty or because of a service-connected disability.<\/p>\n
The provisions of LB938, sponsored by Hallstrom, create the First-Time Home Buyer Savings Account Act. They allow Nebraskans to receive an income tax deduction for contributions to accounts that may be used for the down payment and closing costs related to a beneficiary\u2019s purchase or construction of a primary residence in Nebraska.<\/p>\n
The provisions of LB1154, introduced by Sen. Merv Riepe of Ralston, update the calculation of county, city and village preliminary property tax request authority under the Property Tax Growth Limitation Act. <\/p>\n
During select file debate on LB803, Lincoln Sen. Eliot Bostar offered an amendment to LB901, introduced by the Revenue Committee and passed by the Legislature April 1.<\/p>\n
The measure contains provisions of his LB1131, which require the state Department of Revenue to distribute $3 million annually in state income tax credits to nonprofits that provide services to victims of domestic violence and human trafficking.<\/p>\n
Bostar said the amendment corrects a drafting error, ensuring that credits are distributed according to an existing formula used by the state Department of Health and Human Services.<\/p>\n
After voting 30-3 to adopt the amendment, senators advanced LB803 to final reading. <\/p>\n
The bill passed April 10 on a vote of 48-1 and takes effect immediately.<\/p>\n","protected":false},"excerpt":{"rendered":"
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