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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1019
Introduced by Dorn, 30; Brandt, 32; Clouse, 37; DeBoer, 10; Hallstrom, 1;
Meyer, G., 17; Raybould, 28.
Read first time January 13, 2026
Committee: Government, Military and Veterans Affairs
A BILL FOR AN ACT relating to county assessors; to amend section1
77-1311.03, Revised Statutes Cumulative Supplement, 2024; to provide2
immunity from prosecution for trespass to county assessors as3
prescribed; and to repeal the original section.4
Be it enacted by the people of the State of Nebraska,5
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Section 1. Section 77-1311.03, Revised Statutes Cumulative1
Supplement, 2024, is amended to read: 2
77-1311.03 (1) On or before March 19 of each year, each county3
assessor shall conduct a systematic inspection and review by class or4
subclass of a portion of the taxable real property parcels in the county5
for the purpose of achieving uniform and proportionate valuations and6
assuring that the real property record data accurately reflects the7
property, except beginning January 1, 2014, in any county with a8
population of at least one hundred fifty thousand inhabitants according9
to the most recent federal decennial census, the inspection and review10
shall be conducted on or before March 25. The county assessor shall11
adjust the value of all other taxable real property parcels by class or12
subclass in the county so that the value of all real property is uniform13
and proportionate. The county assessor shall determine the portion to be14
inspected and reviewed each year to assure that all parcels of real15
property in the county have been inspected and reviewed no less16
frequently than every six years. Inspection of real property shall be17
completed in the manner as directed by the county assessor.18
(2) The county assessor, in the performance of his or her official19
duties under this section, shall not be liable to prosecution for20
trespass, except that the county assessor shall not enter an enclosed21
building without the express permission of the property owner or22
occupant. 23
Sec. 2. Original section 77-1311.03, Revised Statutes Cumulative24
Supplement, 2024, is repealed. 25
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