LB 384 Legislature · 109th Legislature (2025-2026)

Require the county assessor and one voting member of the governing bodies of participating political subdivisions to attend joint public hearings under the Property Tax Request Act

This bill requires that when counties, cities, or school districts seek property tax increases above the allowed growth rate, at least half of their elected officials must personally attend joint public hearings. Previously, only one representative was required to attend. The hearings must still follow existing notice rules (including postcards to taxpayers and website postings) and include presentations about tax impacts, budget changes, and proposed rates. This change aims to increase direct official involvement in tax discussions while maintaining the existing hearing structure.
Bill status signed all 5 stages cleared
Introduction
Jan 2025
Committee Review
Mar 2025
Legislature Passage
Feb 2026
Legislature Passage
Jan 2026
Signed into Law
Feb 2026
Introduced Jan 17, 2025 Signed Feb 10, 2026
Maddy AI version diff · 2 comparisons

What changed between versions

Introduced Enrollment and Review ER96 · 4 edits
MODERATE
The bill was revised during the Enrollment and Review process to clarify the definition of political subdivisions and update the statutory citation from 2024 to 2025. The substantive policy content regarding property tax increase requirements, public hearing procedures, and notification methods remains largely unchanged, with the primary modifications being editorial corrections to the text.
Scope change
The scope of the bill remains the same, applying to counties, cities, and school districts seeking to increase property tax requests beyond allowable growth limits.
DEFINITION

The definition of 'political subdivision' was updated to remove 'community college' from the list of eligible entities.

TECHNICAL

The statutory citation was updated from 'Revised Statutes Cumulative Supplement, 2024' to 'Revised Statutes Supplement, 2025' to reflect the current legislative year.

A new line item 'AJC - 01/22/2026' was added, indicating the date of the Enrollment and Review amendments.

The original sponsor information ('Introduced by Storer') was replaced with the Enrollment and Review committee information ('Introduced by Guereca, 7, Chairman Enrollment and Review').

Floor votes · Legislature Jan 20, 2026

How they voted

460
Passed · 3 other
Total votes 49
Jan 20, 2026
N Nonpartisan49
46 Yea 3
93% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
20
Key actions
7
Committee
2
Feb 10, 2026
Signed into law
Approved by Governor on February 9, 2026
executive
Feb 5, 2026
Legislature · Passed
President/Speaker signed
legislature
Feb 5, 2026
Legislature · Passed
Passed on Final Reading 49-0-0
legislature
Jan 27, 2026
Legislature · Passed
Enrollment and Review ER96 adopted
legislature
Jan 20, 2026
Legislature · Passed
Bostar FA783 adopted
legislature
Jan 20, 2026
Legislature · Passed
Revenue AM703 adopted
legislature
Mar 20, 2025
Legislature · Passed
Placed on General File with AM703
legislature
Jan 22, 2025
Committee
Referred to Revenue Committee
legislature
Jan 17, 2025
Introduced
Date of introduction
legislature
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Tanya Storer
Tanya Storer
NNonpartisan
NE
43