Nebraska2026Did Not Pass
LB1019
County Assessor Inspection and Trespass Immunity
Last scannedAug 25, 2026, 3:18 AM
In one sentence
This bill requires county assessors to inspect property regularly for fair tax values and protects them from trespass charges when doing their job, unless they enter enclosed buildings without permission.
What it does
- Requires each county assessor to check a portion of real estate every year by March 19 or March 25 in large counties with at least 150,000 people.
- Mandates that assessors adjust property values so all land is taxed fairly and equally across the county based on class or subclass.
- Ensures every piece of real property gets inspected at least once every six years.
- Gives county assessors protection from being charged with trespass while they perform these inspections, except when entering enclosed buildings without permission.
- Repeals an older version of this law to replace it with new rules.
Who it affects
- County assessors in Nebraska
- Property owners whose land is inspected for tax values
Limits and unknowns
- The bill does not allow assessors to enter enclosed buildings without asking permission first.
- This law was indefinitely postponed, meaning it did not become active as written in this session.
Plain language
Terms to know
- Trespass
- Entering someone's property without permission.
- County Assessor
- A government worker who checks the value of land and buildings for taxes.
Official record
Sources
Official summary
Provide immunity from prosecution for trespass for county assessors
Official activity
Bill history
- Indefinitely postponed