Provide for exemptions under the Personal Property Tax Relief Act

LB 200 reinstates tax exemptions for specific properties under Nebraska's Personal Property Tax Relief Act, directly affecting state/local government entities, nonprofit organizations (educational, religious, charitable, cemetery), and Medicaid-serving healthcare facilities. The bill restores exemptions for government property used for public purposes, nonprofit properties used exclusively for their mission (not for profit or discrimination), and skilled nursing facilities serving Medicaid beneficiaries (with exemptions based on average occupancy). It also clarifies that student housing exemptions apply only to common areas of buildings owned by charities and made available to students. The bill amends multiple tax code sections to harmonize these provisions without creating new exemptions.