LR12CA

Constitutional amendment to impose a limit on ad valorem taxes for real property, provide a new method of valuing real property for tax purposes, provide certain exceptions, and eliminate conflicting constitutional provisions

Failed·4/17/26
Ca Text

Nebraska LR12CA proposes a constitutional amendment to limit real property taxes, introduce a new valuation method, and establish exceptions.

Nebraska LR12CA proposes a constitutional amendment to limit ad valorem taxes on real property to 1.5% of the full cash value, starting January 1, 2027. It introduces a new method of valuing real property, adjusting for inflation or deflation. The amendment provides exceptions for certain bonded indebtedness and contaminated property, ensuring that taxes are levied uniformly and proportionately. It also eliminates conflicting constitutional provisions.

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

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Sponsors

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Democratic CaucusRepublican Caucus

Calendar

Feb 28, 2025

1:30 PM

Hearing

Feb 28, 2025

1:30 PM

Revenue Hearing

History

Apr 17

Legislature

Indefinitely postponed

Jan 7

Legislature

Title printed. Carryover resolution

May 13, 2025

Legislature

Andersen AM1101 filed