Document	Senator	Position	Committee	Status	Description
LB9	Krist	Monitor	Urban Affairs 2/7/17	Gov. Signed 5/2/17 Krist Priority Bill	Adopt the Radon Resistant New Construction Act
The bill sets up a task force to recommend radon mitigation standards for new construction. The recommendations are due to the Governor and Legislature by April 15 of 2018. The task force includes three home builder representatives to represent the state’s three congressional caucuses. This bill is similar to Senator Krist’s LB 28 in 2015.
LB16	Craighead	Support	Banking, Commerce and Insurance 1/17/17	Gov. Signed E-Clause 3/29/17	Change provisions relating to licensing, trust accounts, and unfair trade practices under the Nebraska Real Estate License Act
Allows the Commission to eliminate the requirement that all designated brokers maintain a trust account for those brokers who do not utilize one, and eliminates requirements for paper wall licenses and certificates of licensure. The bill would also allow the Commission to contract with a private fingerprint processing service to provide background checks for license applications, and clarify provisions relating to advance payment of fees for real estate services. LB549 has been amended into LB16
LB38	Harr	Support	Government, Military and Veterans Affairs 1/20/17	IPP 5/23/17	Authorize electronic or digital signatures for instruments submitted to register of deeds
This bill amends section 23-1503.01 to permit a digital or electronic signature. Existing law requires the signature to be “in black or dark blue ink and of sufficient color and clarity to ensure that the signature is readable when the instrument is reproduced." (NLTA Legislation) LB38 has been amended into LB535.
LB48	Schumacher	Oppose	Revenue 1/18/17	Committee 1/11/17	Provide an income tax adjustment relating to certain gains on the sale of real estate
Provides that the federal adjusted gross income of any person disposing of real estate that is located in this state and that was acquired from a decedent shall be modified by determining the gain on the sale of such real estate using the basis of the real estate in the hands of the decedent and not using the basis prescribed in section 1014 or 2032A of the Internal Revenue Code.
LB52	Schumacher	Oppose	Revenue 1/18/17	Committee 1/11/17	Adopt the Modern Tax Act
Imposes a 5.5% tax on interest paid on certain loans, including car and real estate loans.
LB95	Crawford	Oppose	Urban Affairs 2/28/17	Committee 1/9/17	Change provisions relating to the Community Development Law and tax-increment financing
Requires cities to create an auditing plan for TIF projects and provides that redevelopment authorities and plans may be audited by the State Auditor when he or she determines it is necessary or by request of the governing body. Requires a study or an analysis on whether the area is substandard and blighted. The planning commission or board shall hold a public hearing on the question after giving reasonable public notice thereof by publication at least once a week for two consecutive weeks in a legal newspaper in or of general circulation in the community, the time of the hearing to be at least ten days from the last publication. Notice is also required to other political entities and neighborhood associations. An additional hearing is required after the recommendations of the planning commission are received by the governing body. Cost benefit reviews of TIF projects are required every 5 years. The bill also provides that a redevelopment contract for TIF may include a provision requiring that all ad valorem taxes levied upon real property in a redevelopment project be paid on time in order for such redevelopment project to receive tax-increment financing.
LB97	Crawford	Monitor	Urban Affairs 2/14/17	Gov. Signed 5/9/17 Speaker Priority Bill	Adopt the Riverfront Development District Act
Allows cities to file an ordinance distinguishing part of their city a "riverfront district" if it is within half of a mile of certain Nebraska rivers. The riverfront districts will be developed and maintained by a "riverfront district authority" made up of five or more members selected by the mayor and city council who have skills and expertise related to real estate development and asset management. The development of the district will be funded by a general business occupation tax imposed upon businesses inside the district.
LB111	Hansen	Support	Government, Military and Veterans Affairs 3/17/17	Committee 1/10/17	Provide for nonpartisan election of county officers
Provides for the election of the following on a nonpartisan ballot: county commissioners and supervisors, county clerk, register of deeds, assessor, sheriff, treasurer, surveyor, engineer, county attorney, public defender, clerk of the district court.
LB126	Groene	Oppose	Revenue 2/9/17	Committee 1/10/17	Change sunset dates under the Nebraska Job Creation and Mainstreet Revitalization Act and the Nebraska Advantage Act
Sunsets the Nebraska Job Creation and Mainstreet Revitalization Act and the Nebraska Advantage Act in 2018 instead of 2020 as current law provides.
LB139	Crawford	Monitor	Government, Military and Veteran Affairs 3/17/17	Committee 1/10/17	Authorize change to nonpartisan election of county officers
A county board may adopt a resolution requiring the submission of the question to the voters of the county regarding nomination and election of: county clerk, register of deeds, assessor, sheriff, treasurer, attorney, defender, clerk of the district court, surveyor, engineer, and county board members.
LB144	Friesen	Oppose	Education 2/6/17	Committee 1/10/17 Bostelman Priority Bill	Change agricultural and horticultural adjusted valuations for calculating state aid to schools
Reduces valuation of agricultural and horticultural land for purposes of TEEOSA in annual increments from 72% in current law to 20% by school fiscal year 2021-22.
LB159	McCollister	Monitor	Urban Affairs 1/24/17	Gov. Signed E-Clause 5/10/17	Change provisions relating to when special assessments are payable for cities of the metropolitan class
Requires a repayment schedule of between 10 and 20 years for special assessments of more than $10,000 within an improvement district. The amendment clarifies that the bill only applies to cities of the metropolitan class.
LB183	Hughes	Monitor	Government, Military and Veteran Affairs 3/17/17	Committee 1/12/17	Authorize change of nomination and election provisions for county officers
Allows counties with a population of less than 15,000 to vote on whether to make their county offices nonpartisan.
LB208	Lindstrom	Support	Banking, Commerce and Insurance 2/7/17	Committee 1/12/17	Change provisions relating to broker trust accounts under the Nebraska Real Estate License Act
Allows the trust account to be a “share draft” account. Provides that the trust account shall be with a federal insured financial institution (current law provides it shall be at a bank, savings bank, building and loan association, or savings and loan association).
LB217	Harr	Monitor with Comment	Revenue 2/2/17	Gov. Signed E-Clause 5/2/17 Revenue Priority Bill	Change revenue, taxation, economic development, and tax incentive provisions
Beginning 30 days after the county assessor receives approval from the county board to remove or reduce the exemption from the tax rolls of the county, interest at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, shall begin to accrue on the amount of tax due. This act becomes operative on January 1, 2018. LB49, LB228, LB233, LB238, LB251, LB288 and LB387 have been amended into LB217. Comments: NACPO supports LB228.
LB220	Harr	Oppose	Banking, Commerce and Insurance 2/6/17	General 4/4/17	Adopt the Insured Homeowners Protection Act
Provides for restrictions on post-loss assignment of rights or benefits and mandates disclosures.
LB228	Harr	Support	Revenue 3/3/17	Committee 1/12/17	Change provisions relating to rent-restricted housing projects
Provides for electronic submission of income and expense data of a rent-restricted housing project on July 1 every year with the Rent Restricted Housing Projects Valuation Committee. Current law does not specify electronic and requires submission on October 1 and also includes as a recipient the county assessor. In the bill the Department of Revenue would be responsible for forwarding the statements to the appropriate county assessor. LB228 has been amended into LB217.
LB232	Kolterman	Oppose	Revenue 2/23/17	Committee 1/12/17	Change provisions relating to rent-restricted housing projects
LB233	Smith	Monitor	Revenue 3/28/17	General 2/2/17 Stinner Priority Bill	Change revenue and taxation provisions
LB 233 is an omnibus bill affecting a variety of Acts. One provision provides that any Nebraska affordable housing tax credits recaptured or disallowed under this section shall be immediately due and payable. Current law provides that it would be considered income to the qualified taxpayer who claimed the credits in a like amount, and such income shall be recognized by the qualified taxpayer in the year the Department of Revenue declares the tax credits to be disallowed or recaptured. Another provision changes the reporting date by which the county assessor shall certify to the Property Tax Administrator the total taxable value by school district in the county. LB233 has been amended into LB217.
LB251	Harr	Support	Revenue 2/16/17	Committee 1/13/17	Redefine agricultural or horticultural purposes for revenue and taxation purposes
Defines whether a parcel of land is primarily used for agricultural or horticultural purposes shall be determined without regard to whether some or all of the parcel is platted and subdivided into separate lots or developed with improvements consisting of streets, sidewalks, curbs, gutters, sewer lines, water lines, or utility lines. LB251 has been amended into LB217.
LB256	Briese	Oppose	Urban Affairs 1/31/17	General 3/6/17	Adopt the Vacant Property Registration Act
Allows municipalities to create vacant property ordinances. Under such ordinance a vacant property owner would be required to register the property after the 180 days of vacancy. Maximum initial registration fees are $250 for residential and $1000 for commercial. An ordinance may exempt certain properties, including ones that are being offered for sale or lease. Unpaid fees will become a lien against the property upon filed notice of such.
LB257	Craighead	Support	Banking, Commerce and Insurance 2/7/17	Gov. Signed 5/9/17 Speaker Priority Bill	Provide for a statute of limitations for claims relating to real estate brokerage services
The bill provides a statute of limitations for professional malpractice claims against real estate professionals. As introduced, the bill would include this statute of limitations in the Nebraska Real Estate License Act. The Legislature adopted an amendment to align the bill with other statutes of limitations and codify the statute of limitations with other statutes of limitations in Chapter 25 of the Nebraska Revised Statutes.
LB262	Groene	Oppose	Urban Affairs 2/21/17	Committee 1/13/17	Change provisions relating to undeveloped vacant land under the Community Development Law
Provides that TIF shall not be used for the acquisition, planning, and preparation for development or disposal of undeveloped vacant land, nor shall undeveloped vacant land be declared or designated blighted and substandard to qualify for the use of TIF unless such land meets the definition of a blighted area as described in subdivision (11)(b)(iii) of section 18-2103.
LB272	Vargas	Support	Revenue 3/3/17	Committee 1/13/17	Change procedures for tax credits under the Nebraska Job Creation and Mainstreet Revitalization Act
Creates a 6 month deadline for the department to determine the amount of the expenditures and credit and issue a certificate. Allows for an extension upon joint approval.
LB275	Hughes	Support	Transportation and Telecommunications 2/6/17	General 3/8/17	Provide duties for law enforcement officers and rights and duties for private property owners regarding abandoned vehicles
Allows a landowner to tow an abandoned vehicle off private property. An abandoned vehicle is one that has remained on the private property for seven days without permission after permission was terminated. Subjects the vehicle and sale to the same process that exists in current statute for abandoned vehicles that are towed from public property. (NACPO legislation)
LB291	Larson	Monitor	Revenue 3/1/17	Select 4/10/17 Larson Priority Bill	Adopt the Special Economic Impact Zone Act
Creates a new program and tax incentives to encourage business development and location on indian reservations.
LB312	Briese	Oppose	Revenue 2/22/17	Committee 1/17/17	Change and eliminate revenue and taxation provisions
Imposes the sales tax on soft drinks, candy or bottled water. Increases the earned income tax credit. Imposes the sales tax on trade-in-value of a car; newspapers; laundromats; school lunches; Nebraska lottery sales; admissions to school events; admissions and memberships to zoos; purchases by museums; prepaid calling arrangements; cleaning of tangible personal property; storage and moving services; investment advice; personal care services, including hair care, massages, nail services, spa services, and tattoo services; maintenance, painting, repair, and interior decoration services for single-family housing; limousine, taxi, and other transportation services; services of travel agents and tour operators; lawn care, gardening, and landscaping services; parking lot services; swimming pool cleaning and maintenance services; the gross income received for dating and escort services; instruction in music, dance, golf, and other recreational activities; custom meat slaughtering services; legal services, excluding legal services performed in the furtherance of a for-profit business enterprise; accounting services, excluding accounting services performed in the furtherance of a for-profit business enterprise; real estate services relating to the sale of single-family housing; architectural services for single family housing; telefloral delivery services; and labor of a contractor for any major addition, remodeling, restoration, repair, or renovation of owner occupied residential housing. The revenue from this bill is directed towards a fund that will provide a property tax credit.
LB313	Briese	Monitor	Revenue 2/22/17	Committee 1/17/17	Change the sales tax rate and the earned income tax credit and provide property tax credits
Increases the state sales tax rate to 6.5%. Increases the earned income tax credit. Directs the revenue from the increase to a property tax relief fund.
LB315	Murante	Monitor	Urban Affairs 1/24/17	Gov. Signed 5/10/17	Change provisions relating to the sale of real property by a city of the second class or village
LB 315 would eliminate the requirement that real property owned by cities of the second class and villages can only be sold at public auction or by sealed bid. Under the bill, cities of the second class and villages could convey real property by resolution directing the sale of such property, which mirrors requirements for cities of the first class.
LB322	Craighead	Support in Part	Revenue 3/1/17	Committee 1/17/17	Change the Tax Equalization and Review Commission Act
Requires one member of TERC to be a currently licensed real estate broker and have been licensed for at least ten years. Changes filing fees. Requires 60 days notice before a hearing.  Requires acknowledgement of receipt of the notice. Requires all appeals and petitions to be heard by the commission within eighteen months after filing unless otherwise prescribed by law.  Provides that proceedings before a single commissioner shall occur in the district court judicial district in which the subject property is located. Requires TERC to ensure that standards of uniformity are met for a class or subclass in a county. Provides for an acceptable range for the standard of uniformity. In those cases in which the variation falls outside the acceptable ranges or the standards of uniformity, the commission shall consider ordering (a) a moratorium on increases or decreases to values and (b) a reappraisal of the subject class or subclass of real property.
LB338	Brasch	Oppose	Revenue 2/8/17	Committee 1/17/17 Brasch Priority Bill	Adopt the Agricultural Valuation Fairness Act
Governor’s proposal to value agricultural land based on its income potential. (Governor's Ag Property Tax Legislation) LB338 may be incorporated into LB461 by a pending amendment.
LB363	Hansen	Monitor	Business and Labor 1/30/17	General 3/22/17	Change the Conveyance Safety Act
Provides for a labor representative on the safety committee. Provides for committee membership outside of counties of more than 100,000. Applies the Act state wide; currently just applied to counties of greater than 100,000. As amended, the bill removes the Conveyance Safety Act's applicability to stairway chair lifts and platform lifts in private residences. It also removes the addition of a labor representative to the Conveyance Advisory Committee.
LB371	Crawford	Support	Judiciary 2/1/17	Gov. Signed 5/15/17	Eliminate condemnation authority of the State Fire Marshal
Eliminates condemnation authority of Sate Fire Marshal in sections 81-513 to 81-519. Current law in those sections generally provides that the Fire Marshalll may condemn and by order direct the destruction, repair, or alteration of any building or structure which by reason of age, dilapidated condition, defective chimneys, defective electric wiring, gas connections, heating apparatus, or other defect is especially liable to fire and which, in his or her judgment, is so situated as to endanger life or limb or other buildings or property in the vicinity.
LB373	Schumacher	Oppose	Revenue 3/22/17	Committee 1/17/17	Change and eliminate revenue and taxation provisions
Among other revenue provisions, it repeals the Build Nebraska Act on January 1, 2018, and the Personal Property Tax Relief Act. Raises the value of agricultural land to 80% of actual value.  Reinstates Nebraska’s estate tax. Appears to attempt to tax construction labor for some projects. Provides that the gross income received for labor shall be sixty percent of the sales price for building materials and construction services less an allowance for sales tax paid on building materials and construction services. Strikes certain molds and dies from the definition of manufacturing machinery and equipment. Limits net operating loss carry forward to 5 years. Eliminates market based sourcing legislation passed in 2012.
LB383	Quick	Monitor	Urgan Affairs 1/31/17	Gov. Signed 5/10/17	Change membership provisions for certain municipal community redevelopment authorities, citizen advisory review committees, and planning commissions
Provides that no member of a community redevelopment authority or the citizen advisory review committee for the economic development program established under section 18-2714 shall also be a member of the planning commission. Provides that a regular or alternate member of the planning commission may hold other municipal office except as a member of any community redevelopment authority or limited community redevelopment authority created under section 18-2102.01, or as a member of any citizen advisory review committee created under section 18-2715.
LB385	Lindstrom	Support	Revenue 3/1/17	Committee 1/17/17	Change provisions relating to the burden of proof and who may appeal under the Tax Equalization and Review Commission Act
Switches the burden of proof at TERC to the county when a taxpayer has appealed a valuation increase of more than five percent. That burden would not switch if the increase was based on improvements made during the tax year. Allows the filing of a TERC appeal on behalf of a taxpayer by (a) A person or entity with a contract executed by the taxpayer, or a legal representative, that includes the power to execute an appeal on behalf of the taxpayer; (b) A person with a power of attorney; (c) A person with a durable power of attorney; and (d) A person who is a trustee of an estate. (NACPO Legislation)
LB452	Lindstrom	Oppose with Comment	Revenue 2/15/17	Committee 1/19/17	Impose sales tax on services and change income tax rates and personal exemption amounts
Reduces the corporate income tax and individual income tax to 5.99% by 2025 by increments every year. Allows the Tax Rate Review Committee to pause a rate reduction for a particular year if revenues for the state do not exceed certain growth rates. Imposes the sales tax on (1) newspapers, (2), lottery tickets; and for non-business use: (3) storage and moving services; (4) personal care services, including hair care, hair removal, massage, nail care, skin care, tanning, tattoos, other body modifications, and other beauty and personal care services; (5) the gross income received for local taxi, limousine, or other luxury vehicle services and any other local ground transportation services provided by motor vehicle; and (6) the gross income received for dry cleaning and other laundry services, including any coin-operated machines used for dry cleaning or other laundry services. Reduces the personal exemption by a percentage based on income. An amendment to incorporate part of LB452 into LB461 failed this year. Comments: Oppose imposing sales tax on storage services.
LB455	Quick	Monitor	Urban Affairs 2/7/17	Gov. Signed 5/10/17	Update references to the National Electrical Code
Updates the National Electrical Code adopted by the National Fire Protection Association to the 2017 version. Current law uses the 2014 version.
LB461	Smith	Oppose with Comment	Revenue 2/15/17	General 4/6/17 Revenue Priority Bill	Correct references to a federal act in a revenue statute
An amendment to the bill includes concepts from three bills – LB 337, LB 338, and LB 452. The agricultural land provisions would take effect in 2018 and the income tax rate reductions would begin in 2020 and continue with further rate reductions for a period of time if state revenues were forecasted to grow by a certain number. The package also includes the suspension of the Nebraska Job Creation and Main Street Revitalization tax credit (e.g., historic building renovation) and the New Markets Job Growth Investment tax credit. An amendment to incorporate part of LB452 into LB461 failed this year. Comments: Oppose provisions relating to LB338.
LB467	Krist	Oppose	Revenue 3/15/17	Committee 1/19/17	Change provisions relating to certain tax incentive programs
Freezes new applications between the following dates for the following incentive programs: New Markets Job Growth Investment Act (July 1, 2017, until June 30, 2019) , the Nebraska Job Creation and Mainstreet Revitalization Act (2018 through 2019), and the Nebraska Advantage Act (July 1, 2017, until June 30, 2019). Strikes annual carryover of unused credits for the Mainstreet Revitalization Act.
LB475	Schumacher	Oppose	Revenue 3/3/17	Committee 1/19/17	Change the application deadline under the Nebraska Job Creation and Mainstreet Revitalization Act
Provides that there shall be no more applications filed under Nebraska Job Creation and Mainstreet Revitalization Act beginning the day after the bill is signed into law.
LB489	Groene	Oppose	Urban Affairs 2/21/17	Committee 1/19/17	Redefine development project under the Community Development Law
Amends the definition of “redevelopment project” to remove language that allows a redevelopment project to include in its plans a program of voluntary or compulsory repair, rehabilitation, or demolition of other improvements.
LB491	McCollister	Monitor	Judiciary 3/17/17	Committee 1/19/17	Create the offense of fraudulent misrepresentation of a service animal and provide penalties
Creates a new criminal offense for misrepresenting an animal as a service animal for purposes of obtaining any rights or privileges of a blind, deaf, or physically limited person.
LB492	Harr	Support	Judiciary 2/15/17	Gov. Signed 5/15/17	Adopt the Self-Service Storage Facilities Act and authorize certain liens
Governs the use of self-service storage facilities and outlines rights and responsibilities of the owners/operators and users of such facilities. It states that self-service storage facilities cannot be used for residential purposes and that an occupant must grant reasonable entry to the operator. Additionally, under the bill, an operator “shall have a lien upon all of an occupant’s personal property located at the self-service storage facility for rent, late fees, labor, or other charges incurred pursuant to the rental agreement.” The lien attaches on the first day the property is placed in self-storage, and the lien has priority over all other liens, except tax liens and liens previously perfected. If an occupant is in default for a period of more than 45 days, the operator can sell, after notice, the occupant’s personal property at a public sale to enforce the lien (and the operator can be the one to buy the personal property at the public sale). The operator can satisfy the lien with the proceeds of the sale and then must hold any excess proceeds “for delivery on demand of the occupant or any other recorded lienholders for a period of one year after the date of such sale,” after which time the proceeds are considered abandoned property. The rights in the bill are in addition to those provided by law to a creditor against a debtor.
LB496	Stinner	Monitor	Urban Affairs 2/28/17	Select 5/16/17 Williams Priority Bill	Define and redefine terms under the Community Development Law
Allows cities of the first and second class and villages to use TIF for construction of workforce housing (single and multi-family).
LB518	Williams	Monitor	Business and Labor 2/13/17	Gov. Signed 5/2/17 Business and Labor Priority Bill	Adopt the Rural Workforce Housing Investment Act and transfer funds from the Affordable Housing Trust Fund
As amended, LB518 directs the Director of the state's Department of Economic Development to designate a statewide group to administer a rural workforce housing development fund that will issues grants beginning in 2020. The bill lists several types of housing that is to be considered workforce housing, including owner occupied units that costs up to $275,000 to construct or rental units that cost up to $200,000 to construct. Includes transfers of $7 million from the state's affordable housing trust fund to this new rural workforce housing fund. As amended the bill is limited to projects in counties with a population of less than 100,000.
LB535	Hughes	Support	Revenue 2/22/17	Gov. Signed 5/2/17 Hughes Priority Bill	Change requirements for instruments and statements filed with the register of deeds
As introduced, the bill exempts an oil, gas, or mineral lease from the Form 521 statement requirement. As amended, the bill extends the exemption to include subsequent assignments of an easement or lease, and it incorporates into the bill the provisions of LB 38, which allows individuals to submit instruments with electronic or digital signatures to registers of deeds. LB38 was amended into LB535.
LB549	Lindstrom	Support	Banking, Commerce and Insurance 2/7/17	IPP 5/23/17	Eliminate requirement under the Nebraska Real Estate License Act that broker trust accounts be non-interestbearing
Removes language that provides that on and after July 1, 2017, such trust account shall be a non-interest-bearing account. LB549 has been amended into LB16.
LB555	Smith	Support	Revenue 3/1/17	Committee 1/20/17	Change and eliminate provisions of the Tax Equalization and Review Commission Act
Provides that the filing fee for each appeal or petition filed with the commission is fifty dollars if the taxable value of each parcel involved in the appeal or petition is one million dollars or less as determined by the county board of equalization or one hundred dollars if the taxable value of each parcel involved in the appeal or petition is more than one million dollars as determined by the county board of equalization.
LB563	McCollister	Oppose	Revenue 2/22/17	Committee 1/20/17	Impose sales tax on certain services and eliminate certain sales tax exemptions
Imposes the sales tax on motor vehicle repair; dry cleaning; weight loss services; newspapers; laundromats; telefloral deliveries; lottery; the interment of human remains; (p) bail bonding services; (q) wedding planning services; (r) shoeshine services; (s) social escort services;(t) personal instruction services; (v) The gross income received for parking services and docking fees; (w) investment advice; (x) interior design services; (y) custom meat slaughtering, cutting, and wrapping; (z) hunting or fishing guide; (aa) swimming pool cleaning and maintenance services; (bb) debt counseling services; and (cc) tax return preparation services. Also imposes the sales tax on the non business use of: maintenance, and repair services; personal care services; lawn care, gardening; storage and moving services; and taxi, limo, and other transportations services.
LB565	McCollister	Oppose	Revenue 3/15/17	General 4/4/17	Require the posting of tax incentive information under the Taxpayer Transparency Act
As amended the bill requires the following programs to be added to the State Treasurer's Taxpayer Transparency Website: The Advantage Act; The Microenterprise Tax Credit Act; The Research and Development Act; The Rural Development Act; The Nebraska job Creation and Mainstreet Revitalization Act; The New Markets Job Growth Investment Act; The Renewable Energy Tax Credit; and any similar programs providing tax credits or tax refunds after the effective date of this Act. Information on the Website shall include: the identity of the taxpayer; the location where the taxpayer is using tax credits or tax refunds; the name of the program under which the taxpayer is earning tax credits or tax refunds; the total tax credits used or tax refunds received by the taxpayer; the increases in jobs and investment that are actually produced to earn tax credits or tax refunds; and any amount of tax credits or tax refunds recouped from the taxpayer for failure to provide the increases in jobs and investment required under the program. The website shall contain the total amount of tax credits used by taxpayers each year for the Nebraska Advantage Research and Development Act. The data for fiscal years 2014-15 through 2016-17 shall be available on the website no later than December 31, 2017.
LB572	Friesen	Monitor	Revenue 3/9/17	Committee 1/20/17	Provide termination dates for the Property Tax Credit Act and the Tax Equity and Educational Opportunities Support Act and change application deadlines under the Nebraska Advantage Act
Terminates TEEOSA on January 1, 2020. Terminates the Property Tax Credit Act on January 1, 2020. Provides that no more Nebraska Advantage Act applications shall be filed after December 31, 2019.
LB576	Brewer	Monitor	Revenue 3/9/17	Committee 1/20/17	Limit increases in property tax bills
Provides than an owner’s property tax bill for 2017 and 2018 shall not exceed such owner’s property tax bill for 2016.
LB579	McDonnell	Monitor	Urban Affairs 2/21/17	Committee 1/20/17	Provide for termination of city occupation taxes subject to a vote and require vote on tax rate changes
Requires a vote by the citizens of a city of the metropolitan class on whether to extend an occupation tax or not, otherwise it will cease after four years. A vote is required every four years.
LB590	Crawford	Monitor	Urban Affairs 2/7/17	Gov. Signed E-Clause 5/2/17 Urban Affairs Priority Bill	Change state building code provisions
Provides that no state agency may adopt, promulgate, or enforce any rule or regulation in conflict with the state building code unless otherwise specifically authorized by statute to (a) adopt, promulgate, or enforce any rule or regulation in conflict with the state building code.
LB591	Crawford	Oppose	Urban Affairs 2/7/17	Committee 1/20/17	Provide for enforcement of building codes under the Contractor Registration Act
Allows department of labor to issue a revocation of registration on the contractor registry if an investigation reveals the contractor has willfully failed to take corrective action to bring one or more buildings into compliance with applicable codes. Requires information about contractors who have been revoked from the contractor registry if that contractor reapplies.
LB594	Groene	Oppose	Banking, Commerce and Insurance 3/13/17	Committee 1/20/17	Require a limited liability company seeking a tax benefit to file an amended certificate of organization
Provides that a limited liability company that seeks tax benefits under a tax credit, tax abatement, or tax incentive plan offered under the laws of this state shall, prior to applying for such tax benefits, file an amended certificate of organization. Such amended certificate of organization shall state: (1) the name of the limited liability company; (2) the date of filing of its certificate of organization; and (3) the names of the members of the limited liability company.
LB597	Groene	Oppose	Urban Affairs 2/21/17	IPP 3/9/17	Provide for application process through county assessor and Tax Commissioner prior to using tax-increment financing
Would require that a governing body that seeks to use tax-increment financing shall submit an application to the county assessor on a form and in a manner prescribed by the Tax Commissioner.  The application shall include such information as may reasonably be required to determine the eligibility of the governing body, the redevelopment plan, and the parcel or parcels for such taxincrementing financing. The application shall be accompanied by a fee in an amount prescribed by the Tax Commissioner. The Tax Commissioner shall review the application to ensure that the governing body, its redevelopment plan, and the parcel or parcels are eligible and have satisfied all provisions of the Constitution of Nebraska, the Community Development Law, and other applicable laws. The Tax Commissioner shall grant or deny the application within 45 days after his/her receipt of a completed application is received. A governing body or county assessor may petition the decision of the Tax Commissioner, and decision may be appealed within 30 days after the date of the order to the Tax Equalization and Review Commission.
LB599	Groene	Support	Revenue 3/9/17	Committee 1/20/17	Exempt certain improvements on land from taxes as prescribed
For purpose of personal property taxation, improvements on land of infrastructure, redevelopment, or new construction intended for business or housing purposes shall be considered business inventory until occupied, sold, or leased.
LB602	Erdman	Oppose	Revenue 2/24/17	Committee 1/20/17	Change and eliminate provisions relating to the valuation of agricultural land
Provides that actual value of agricultural land and horticultural land for purposes of taxation means the capitalized net earning capacity that the land produces for agricultural or horticultural uses without regard to any value that the land might have for other purposes or uses. Agricultural land and horticultural land shall be valued using the capitalized net income approach pursuant to sections 77-1359 and 77-1363 and sections 6 to 9 of this act.
LR16CA	Wayne	Support	Urban Affairs 2/28/17	General 3/9/17	Constitutional amendment to allow cities and villages to pledge taxes relating to a redevelopment project for up to twenty years if area is extremely blighted
Allows a 20 year TIF period if more than one-half of the property in the project area is designated as extremely blighted.
LR17CA	Wayne	Monitor	Revenue 3/16/17	Committee 1/20/17	Constitutional amendment to eliminate requirements that property taxes be levied by valuation uniformly and proportionately
Repeals constitutional language requiring property taxes be levied by valuation uniformly and proportionately. It also repeals language providing for agricultural and horticultural land to be a separate class.