LB834

Change provisions relating to county assessors, the Property Tax Administrator, real property assessments, taxes levied in counties, delinquent taxes owed to counties, remission of sales and use taxes, and mobile homes

Complete·4/17/26

Nebraska LB834 amends county assessor duties, real property assessment deadlines, and sales tax collection procedures.

Nebraska LB834 modifies county assessor duties, real property assessment deadlines, and sales tax collection procedures. It allows county assessors to appoint deputies, extends assessment deadlines for certain counties, and changes sales tax collection responsibilities. The bill also adjusts the distribution of sales tax collections between county and state funds and modifies the process for protesting property assessments.

Included in complete analysis

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

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Sponsors

N
1
0
Democratic CaucusRepublican Caucus

Roll Call Votes

46 Yea

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0 Nay

3 Absent

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Calendar

Jan 21

1:30 PM

Revenue Hearing

History

Apr 17

Legislature

Approved by Governor on April 14, 2026

Apr 17

Legislature

Provisions/portions of LB1230 amended into LB834 by AM2252

Apr 9

Legislature

Raybould MO583 Recommit to the Revenue Committee filed