LB1253

Change provisions relating to the laws that apply to certain tax sale certificates

Complete·4/7/26

Nebraska LB1253 amends tax sale certificate laws to specify which laws apply to certificates issued in different time periods.

Nebraska LB1253 amends the laws governing tax deed proceedings and foreclosure related to tax sale certificates. It specifies that the laws in effect on the date of issuance apply to all tax sale certificates, except for those issued in specific periods. Certificates issued between January 1, 2010, and December 31, 2016, follow the laws in effect on December 31, 2009. Those issued between January 1, 2017, and September 7, 2019, follow the laws in effect on September 7, 2019. Certificates issued between January 1, 2022, and May 7, 2025, follow the laws in effect on May 7, 2025.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

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1
0
Democratic CaucusRepublican Caucus

Roll Call Votes

46 Yea

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0 Nay

3 Absent

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Calendar

Feb 11

1:30 PM

Revenue Hearing

History

Apr 7

Legislature

Approved by Governor on April 7, 2026

Apr 2

Legislature

Passed on Final Reading with Emergency Clause 46-0-3

Apr 2

Legislature

President/Speaker signed