LR292CA

Constitutional amendment to provide a new method of valuing real property for property tax purposes, provide a limit on property tax increases, provide certain exceptions, provide requirements for declared emergencies, provide for emergency bond levies, and eliminate conflicting constitutional provisions

Failed·4/17/26
Ca Text

Nebraska LR292CA proposes a constitutional amendment to change property tax valuation and limit increases.

Nebraska LR292CA proposes a constitutional amendment to establish a new method of valuing real property for property tax purposes. It introduces a limit on property tax increases, with exceptions for certain property transfers and emergencies. The amendment also sets requirements for declared emergencies and emergency bond levies, and eliminates conflicting constitutional provisions. Real property will be valued at its taxable market value, with adjustments for purchases, new construction, combining parcels, or changes in ownership.

Included in complete analysis

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

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Sponsors

N
1
0
Democratic CaucusRepublican Caucus

Calendar

Feb 12

1:30 PM

Revenue Hearing

History

Apr 17

Legislature

Indefinitely postponed

Feb 5

Legislature

Notice of hearing for February 12, 2026

Jan 9

Legislature

Andersen priority resolution