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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1154
Introduced by Riepe, 12.
Read first time January 20, 2026
Committee: Revenue
A BILL FOR AN ACT relating to the Property Tax Growth Limitation Act; to1
amend section 13-3403, Revised Statutes Supplement, 2025; to change2
provisions relating to the calculation of property tax request3
authority; 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 13-3403, Revised Statutes Supplement, 2025, is1
amended to read: 2
13-3403 (1) Except as otherwise provided in the Property Tax Growth3
Limitation Act, for fiscal years beginning on or after July 1, 2025, a4
political subdivision's property tax request for any year shall not5
exceed its property tax request authority as determined under this6
section. The preliminary property tax request authority for each7
political subdivision shall be the amount of property taxes requested and8
approved by each political subdivision and included on the budget9
document filed with the auditor in the prior fiscal year pursuant to10
subsection (2) of section 13-506, less the sum of exceptions utilized in11
the prior year pursuant to subdivisions (1) , (2), (4), (5), (6), and to12
(7) of section 13-3404. 13
(2) In addition to the preliminary property tax request authority,14
the political subdivision's property tax request authority may be15
increased by: 16
(a) The product of (i) the amount of property taxes levied in the17
prior year, less the sum of exceptions utilized in the prior year18
pursuant to subdivisions (1) and (2) of section 13-3404, and (ii) the19
political subdivision's growth percentage; and 20
(b) The product of (i) the amount of property taxes levied in the21
prior year, less the sum of exceptions utilized in the prior year22
pursuant to subdivisions (1) and (2) of section 13-3404, and (ii) the23
greater of zero or the inflation percentage. 24
Sec. 2. Original section 13-3403, Revised Statutes Supplement,25
2025, is repealed. 26
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