August 21, 2024

​2024 Special Session

Legislative Special Session Has Adjourned

​The Nebraska Legislature adjourned Sine Die yesterday to conclude its Special Session called by Governor Jim Pillen. The Special Session spanned nearly a month with 17 working days and over 100 bills and Constitutional amendments introduced to address property tax relief. 

In all, the Legislature passed four bills that were sent to Governor Pillen. Those bills are as follows:

• LB 2 introduced by Senator Rob Clements (Elmwood) adjusts the state budget to shift funds from state agencies directed to provide property tax relief. 
• LB 3, also introduced by Senator Clements, redirects accrued interest from various state agency cash funds to provide property tax relief.
• LB 4, introduced by Senator John Arch (LaVista) provides funding for the Special Session in the amount of $126,860.
• Last, LB 34 introduced by Senator Tom Brewer (Gordon) served as the primary legislation for the Special Session. LB 34 accomplishes the following:
  • Adopts the Property Tax Growth Limitation Act to cap local government (counties, cities, and villages) property tax requests by the greater of 0% or the State and Local Consumption Expenditures and Gross Investment rate. Exceptions exist for real growth, personnel costs for public safety or public health, or by a vote of the people at a regularly scheduled election. 
  • Adopts the School District Property Tax Relief Act to retool the existing property tax credits to provide payments directly to school districts in order to “frontload” the tax credits, rather than having to claim the credits on State income tax returns.

Prior to adjournment, there was a contentious debate on LR 2CA introduced by Senator Tom Brandt (Plymouth). LR 2CA would place a Constitutional Amendment on the ballot to allow the Legislature to provide a separate rate for owner-occupied residential real estate, similar to what is currently done for agricultural real estate. Ultimately, the measure failed. 

Following adjournment, Governor Pillen indicated that he did not intend to call an additional special session but indicated his desire to work with the new Legislature in January to accomplish further property tax relief.

Full-Text PDF