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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 770
Introduced by DeKay, 40.
Read first time January 07, 2026
Committee: Revenue
A BILL FOR AN ACT relating to revenue and taxation; to amend section1
33-114, Reissue Revised Statutes of Nebraska, and section 77-6204,2
Revised Statutes Supplement, 2025; to authorize fees for county3
treasurers for the collection of certain taxes and assessments of4
reclamation districts and county agricultural societies; to change5
provisions relating to the distribution of the nameplate capacity6
tax; and to repeal the original sections. 7
Be it enacted by the people of the State of Nebraska,8
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Section 1. Section 33-114, Reissue Revised Statutes of Nebraska, is1
amended to read: 2
33-114 Each county treasurer shall receive for and on behalf of the3
county for services rendered to other governmental subdivisions and4
agencies, when fees for services rendered by him or her are not otherwise5
specifically provided, the following fees: (1) On all sums of money6
collected by him or her for each fiscal year, two percent of the sums so7
collected; (2) for the collection of all sums of money, general or8
bonded, of drainage, irrigation, or natural resources districts, one9
percent of the sums so collected; (3) for the collection of all ad10
valorem taxes and special assessments, general or bonded, of sanitary and11
improvement districts, reclamation districts, or county agricultural12
societies, two percent of the sums so collected; (4) for the collection13
of all sums of money for municipal taxes, general or special, including14
money for bond sinking fund or bond interest fund and school money, one15
percent of the sums so collected; and (5) for the collection of all sums16
of money for special assessments for municipal improvements, one and one-17
half percent of the sums so collected. 18
On all sums collected, such percentage shall be allowed but once. In19
computing the amount collected for the purpose of charging percentage,20
all sums from whatever fund derived shall be included together, except21
the school fund. The treasurer shall be paid in the same proportion from22
the respective funds of the state collected by him or her whether the23
funds are in money or state warrants. 24
Sec. 2. Section 77-6204, Revised Statutes Supplement, 2025, is25
amended to read: 26
77-6204 (1) After retaining one percent of all revenue received from27
the Department of Revenue pursuant to section 77-6203 for costs, the The28
county treasurer shall distribute the remaining all revenue received from29
the Department of Revenue pursuant to section 77-6203 as follows:30
(a) Five percent of such revenue shall be distributed to the31
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community college area in which the renewable energy generation facility1
is located; and 2
(b) The remainder of such revenue shall be distributed to local3
taxing entities which, but for such personal property tax exemption,4
would have received distribution of personal property tax revenue from5
depreciable personal property used directly in the generation of6
electricity using wind, solar, biomass, or landfill gas as the fuel7
source. 8
(2) A local taxing entity's status as eligible for distribution9
under subdivision (1)(b) of this section shall not be affected when and10
if the net book value of personal property used directly in the11
generation of electricity using wind, solar, biomass, or landfill gas as12
the fuel source becomes zero. A local taxing entity's status as eligible13
for distribution under such subdivision shall be affected by the disposal14
of all of the exempt depreciable personal property used directly in the15
generation of electricity using wind, solar, biomass, or landfill gas as16
the fuel source. 17
(3) The distribution to each eligible local taxing entity under18
subdivision (1)(b) of this section shall be calculated by determining the19
amount of taxes that the eligible local taxing entity levied during the20
taxable year and dividing this amount by the total tax levied by all of21
the eligible local taxing entities during the year. Each eligible22
entity's resulting fraction shall then be multiplied by the amount of23
revenue available for distribution pursuant to subdivision (1)(b) of this24
section to determine the portion of such revenue due each local taxing25
entity. 26
(4) The Department of Revenue shall not retain any revenue collected27
pursuant to sections 77-6201 to 77-6204 for distribution, use, transfer,28
pledge, or allocation to or from the General Fund.29
Sec. 3. Original section 33-114, Reissue Revised Statutes of30
Nebraska, and section 77-6204, Revised Statutes Supplement, 2025, are31
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repealed. 1
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