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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1219
Introduced by Brandt, 32.
Read first time January 21, 2026
Committee: Revenue
A BILL FOR AN ACT relating to revenue and taxation; to limit the amount1
of property taxes that may be levied by a political subdivision as2
prescribed; and to define terms. 3
Be it enacted by the people of the State of Nebraska,4
LB1219
2026
LB1219
2026
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Section 1. (1) Beginning January 1, 2027, and notwithstanding the1
Property Tax Growth Limitation Act and the School District Property Tax2
Limitation Act, the total amount of property taxes that may be levied by3
a political subdivision in any year shall not exceed the total amount4
levied in the prior year by more than the allowable growth percentage.5
(2) For purposes of this section: 6
(a) Allowable growth percentage means a percentage equal to the sum7
of (i) two percent plus (ii) the political subdivision's real growth8
percentage; 9
(b) Real growth percentage means the percentage obtained by dividing10
(i) the political subdivision's real growth value by (ii) the political11
subdivision's total property valuation from the prior year; and12
(c) Real growth value means the increase in a political13
subdivision's total property valuation from the prior year to the current14
year due to (i) improvements to real property as a result of new15
construction and additions to existing buildings, (ii) any other16
improvements to real property which increase the value of such property,17
(iii) annexation of real property by the political subdivision, (iv) a18
change in the use of real property, and (v) any increase in personal19
property valuation over the prior year. 20
LB1219
2026
LB1219
2026
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