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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 988
Introduced by Meyer, G., 17; DeKay, 40; Hardin, 48; Lippincott, 34.
Read first time January 12, 2026
Committee: Urban Affairs
A BILL FOR AN ACT relating to the Community Development Law; to amend1
sections 18-2143, 18-2148, 18-2150, and 18-2153, Reissue Revised2
Statutes of Nebraska, section 18-2117.01, Revised Statutes3
Cumulative Supplement, 2024, and sections 18-2101, 18-2103, and4
18-2147, Revised Statutes Supplement, 2025; to define and redefine5
terms; to change provisions related to redevelopment plans,6
interpretation of the law, and limitations on the division of ad7
valorem taxes; to provide for limitations on the declaration of8
blighted areas and the use of tax-increment financing; to harmonize9
provisions; and to repeal the original sections.10
Be it enacted by the people of the State of Nebraska,11
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Section 1. Section 18-2101, Revised Statutes Supplement, 2025, is1
amended to read: 2
18-2101 Sections 18-2101 to 18-2158 and sections 9 to 12 of this act3
shall be known and may be cited as the Community Development Law.4
Sec. 2. Section 18-2103, Revised Statutes Supplement, 2025, is5
amended to read: 6
18-2103 For purposes of the Community Development Law, unless the7
context otherwise requires: 8
(1) Affordable housing means (a) workforce housing, (b) housing9
targeted for households earning less than one hundred fifty percent of10
the median income for the county in which such housing is located, or (c)11
housing under section 42 of the Internal Revenue Code;12
(2) Area of operation means and includes the area within the13
corporate limits of the city and such land outside the city as may come14
within the purview of sections 18-2123 and 18-2123.01;15
(3) Authority means any community redevelopment authority created16
pursuant to section 18-2102.01 and any community development agency17
created pursuant to section 18-2101.01 and does not include a limited18
community redevelopment authority; 19
(4) Blighted area means an area (a) which, by reason of the presence20
of a substantial number of deteriorated or deteriorating structures,21
existence of defective or inadequate street layout, faulty lot layout in22
relation to size, adequacy, accessibility, or usefulness, insanitary or23
unsafe conditions, deterioration of site or other improvements, diversity24
of ownership, tax or special assessment delinquency exceeding the fair25
value of the land, defective or unusual conditions of title, improper26
subdivision, obsolete or no platting, or the existence of conditions27
which endanger life or property by fire and other causes, or any28
combination of such factors, substantially impairs or arrests the sound29
growth of the community, retards the provision of housing accommodations,30
or constitutes an economic or social liability and is detrimental to the31
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public health, safety, morals, or welfare in its present condition and1
use, and (b) in which there is at least one of the following conditions:2
(i) Unemployment in the designated area is at least one hundred twenty3
percent of the state or national average; (ii) the average age of the4
residential or commercial units in the area is at least forty years;5
(iii) more than half of the plotted and subdivided property in an area is6
unimproved land that has been within the city for forty years and has7
remained unimproved during that time; (iv) the per capita income of the8
area is lower than the average per capita income of the city or village9
in which the area is designated; (v) the area has had either stable or10
decreasing population based on the last two decennial censuses; or (vi)11
less than twenty percent of the housing in the area is affordable12
housing, and (c) which contains no less than one uninhabitable structure13
as determined by an inspector designated by the governing body or at14
least one recently demolished structure . An inspector may declare a15
structure permanently uninhabitable once the structure has been found to16
be (a) unstable and subject to collapse, in whole or in part, (b)17
allowing elemental intrusion, or (c) containing an unresolved safety18
hazard. In no event shall a city of the metropolitan, primary, or first19
class designate more than thirty-five percent of the city as blighted, a20
city of the second class shall not designate an area larger than fifty21
percent of the city as blighted, and a village shall not designate an22
area larger than one hundred percent of the village as blighted. A23
redevelopment project involving a formerly used defense site as24
authorized under section 18-2123.01, any area which is located within a25
good life district established under the Good Life Transformational26
Projects Act, and any area declared to be an extremely blighted area27
under section 18-2101.02 shall not count towards the percentage28
limitations contained in this subdivision; 29
(5) Bonds means any bonds, including refunding bonds, notes, interim30
certificates, debentures, or other obligations issued pursuant to the31
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Community Development Law except for bonds issued pursuant to section1
18-2142.04; 2
(6) Business means any private business located in an enhanced3
employment area; 4
(7) City means any city or incorporated village in the state;5
(8) Clerk means the clerk of the city or village;6
(9) Community redevelopment area means a substandard and blighted7
area which the community redevelopment authority designates as8
appropriate for a redevelopment project; 9
(10) Effective date of the redevelopment project means the date that10
a redevelopment project is approved by a majority vote of the governing11
body; 12
(11) (10) Employee means a person employed at a business as a result13
of a redevelopment project; 14
(12) (11) Employer-provided health benefit means any item paid for15
by the employer in total or in part that aids in the cost of health care16
services, including, but not limited to, health insurance, health savings17
accounts, and employer reimbursement of health care costs;18
(13) (12) Enhanced employment area means an area not exceeding six19
hundred acres (a) within a community redevelopment area which is20
designated by an authority as eligible for the imposition of an21
occupation tax or (b) not within a community redevelopment area as may be22
designated under section 18-2142.04; 23
(14) (13) Equivalent employees means the number of employees24
computed by (a) dividing the total hours to be paid in a year by (b) the25
product of forty times the number of weeks in a year;26
(15) (14) Extremely blighted area means a substandard and blighted27
area in which: (a) The average rate of unemployment in the area during28
the period covered by the most recent American Community Survey 5-Year29
Estimate is at least two hundred percent of the average rate of30
unemployment in the state during the same period; and (b) the average31
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poverty rate in the area exceeds twenty percent for the total federal1
census tract or tracts or federal census block group or block groups in2
the area; 3
(16) (15) Federal government means the United States of America, or4
any agency or instrumentality, corporate or otherwise, of the United5
States of America; 6
(17) (16) Governing body or local governing body means the city7
council, board of trustees, or other legislative body charged with8
governing the municipality; 9
(18) (17) Limited community redevelopment authority means a10
community redevelopment authority created pursuant to section 18-2102.0111
having only one single specific limited pilot project authorized;12
(19) (18) Mayor means the mayor of the city or chairperson of the13
board of trustees of the village; 14
(20) (19) New investment means the value of improvements to real15
estate made in an enhanced employment area by a developer or a business;16
(21) (20) Number of new employees means the number of equivalent17
employees that are employed at a business as a result of the18
redevelopment project during a year that are in excess of the number of19
equivalent employees during the year immediately prior to the year that a20
redevelopment plan is adopted; 21
(22) (21) Obligee means any bondholder, agent, or trustee for any22
bondholder, or lessor demising to any authority, established pursuant to23
section 18-2102.01, property used in connection with a redevelopment24
project, or any assignee or assignees of such lessor's interest or any25
part thereof, and the federal government when it is a party to any26
contract with such authority; 27
(23) (22) Occupation tax means a tax imposed under section28
18-2142.02; 29
(24) (23) Person means any individual, firm, partnership, limited30
liability company, corporation, company, association, joint-stock31
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association, or body politic and includes any trustee, receiver,1
assignee, or other similar representative thereof; 2
(25) (24) Public body means the state or any municipality, county,3
township, board, commission, authority, district, or other political4
subdivision or public body of the state; 5
(26) (25) Real property means all lands, including improvements and6
fixtures thereon, and property of any nature appurtenant thereto, or used7
in connection therewith, and every estate, interest and right, legal or8
equitable, therein, including terms for years and liens by way of9
judgment, mortgage, or otherwise, and the indebtedness secured by such10
liens; 11
(27) (26) Redeveloper means any person, partnership, or public or12
private corporation or agency which enters or proposes to enter into a13
redevelopment contract; 14
(28) (27) Redevelopment contract means a contract entered into15
between an authority and a redeveloper for the redevelopment of an area16
in conformity with a redevelopment plan; 17
(29) (28) Redevelopment plan means a plan, as it exists from time to18
time for one or more community redevelopment areas, or for a19
redevelopment project, which (a) conforms to the general plan for the20
municipality as a whole and (b) is sufficiently complete to indicate such21
land acquisition, demolition and removal of structures, redevelopment,22
improvements, and rehabilitation as may be proposed to be carried out in23
the community redevelopment area, zoning and planning changes, if any,24
land uses, maximum densities, and building requirements;25
(30) (29) Redevelopment project means any work or undertaking in one26
or more community redevelopment areas: (a) To acquire substandard and27
blighted areas or portions thereof, including lands, structures, or28
improvements the acquisition of which is necessary or incidental to the29
proper clearance, development, or redevelopment of such substandard and30
blighted areas; (b) to clear any such areas by demolition or removal of31
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existing buildings, structures, streets, utilities, or other improvements1
thereon and to install, construct, or reconstruct streets, utilities,2
parks, playgrounds, public spaces, public parking facilities, sidewalks3
or moving sidewalks, convention and civic centers, bus stop shelters,4
lighting, benches or other similar furniture, trash receptacles,5
shelters, skywalks and pedestrian and vehicular overpasses and6
underpasses, enhancements to structures in the redevelopment plan area7
which exceed minimum building and design standards in the community and8
prevent the recurrence of substandard and blighted conditions, and any9
other necessary public improvements essential to the preparation of sites10
for uses in accordance with a redevelopment plan; (c) to sell, lease, or11
otherwise make available land in such areas for residential,12
recreational, commercial, industrial, or other uses, including parking or13
other facilities functionally related or subordinate to such uses, or for14
public use or to retain such land for public use, in accordance with a15
redevelopment plan; and may also include the preparation of the16
redevelopment plan, the planning, survey, and other work incident to a17
redevelopment project and the preparation of all plans and arrangements18
for carrying out a redevelopment project; (d) to dispose of all real and19
personal property or any interest in such property, or assets, cash, or20
other funds held or used in connection with residential, recreational,21
commercial, industrial, or other uses, including parking or other22
facilities functionally related or subordinate to such uses, or any23
public use specified in a redevelopment plan or project, except that such24
disposition shall be at its fair value for uses in accordance with the25
redevelopment plan; (e) to acquire real property in a community26
redevelopment area which, under the redevelopment plan, is to be repaired27
or rehabilitated for dwelling use or related facilities, repair or28
rehabilitate the structures, and resell the property; (f) to carry out29
plans for a program of voluntary or compulsory repair, rehabilitation, or30
demolition of buildings in accordance with the redevelopment plan; and31
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(g) to carry out construction of affordable housing;1
(31) (30) Redevelopment project valuation means the valuation for2
assessment of the taxable real property in a redevelopment project last3
certified for the year prior to the effective date of the redevelopment4
project provision authorized in section 18-2147; 5
(32) (31) Rural community means any municipality in a county with a6
population of fewer than one hundred thousand inhabitants as determined7
by the most recent federal decennial census; 8
(33) (32) Substandard area means an area in which less than twenty9
percent of the housing is affordable housing or in which there is a10
predominance of buildings or improvements, whether nonresidential or11
residential in character, which, by reason of dilapidation,12
deterioration, age or obsolescence, inadequate provision for ventilation,13
light, air, sanitation, or open spaces, high density of population and14
overcrowding, or the existence of conditions which endanger life or15
property by fire and other causes, or any combination of such factors, is16
conducive to ill health, transmission of disease, infant mortality,17
juvenile delinquency, and crime, (which cannot be remedied through18
construction of prisons), and is detrimental to the public health,19
safety, morals, or welfare. A substandard area shall not include any real20
property classified as agricultural or horticultural land as defined in21
section 77-1343 or any real property containing no permanent structure or22
recently demolished structure; and 23
(34) (33) Workforce housing means: 24
(a) Housing that meets the needs of today's working families;25
(b) Housing that is attractive to new residents considering26
relocation to a rural community; 27
(c) Owner-occupied housing units that cost not more than two hundred28
seventy-five thousand dollars to construct or rental housing units that29
cost not more than two hundred thousand dollars per unit to construct.30
For purposes of this subdivision (c), housing unit costs shall be updated31
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annually by the Department of Economic Development based upon the most1
recent increase or decrease in the Producer Price Index for all2
commodities, published by the United States Department of Labor, Bureau3
of Labor Statistics; 4
(d) Owner-occupied and rental housing units for which the cost to5
substantially rehabilitate exceeds fifty percent of a unit's assessed6
value; and 7
(e) Upper-story housing. 8
Sec. 3. Section 18-2117.01, Revised Statutes Cumulative Supplement,9
2024, is amended to read: 10
18-2117.01 (1)(a) On or before December 1 each year, each city which11
has approved one or more redevelopment plans which are financed in whole12
or in part through the division of taxes as provided in section 18-214713
shall provide a report to the Property Tax Administrator on each such14
redevelopment plan which includes the following information:15
(i) A copy of the redevelopment plan and any amendments thereto,16
including the date upon which the redevelopment plan was approved, the17
effective date of the redevelopment project for dividing the ad valorem18
tax as provided to the county assessor pursuant to subsection (6) of19
section 18-2147, and the location and boundaries of the property in the20
redevelopment project; and 21
(ii) A short narrative description of the type of development22
undertaken by the city or village with the financing and the type of23
business or commercial activity locating within the redevelopment project24
area as a result of the redevelopment project. 25
(b) If a city has approved one or more redevelopment plans using an26
expedited review under section 18-2155, the city may file a single report27
under this subsection for all such redevelopment plans.28
(2) The report required under subsection (1) of this section must be29
filed each year, regardless of whether the information in the report has30
changed, except that a city is not required to refile a copy of the31
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redevelopment plan or an amendment thereto if such copy or amendment has1
previously been filed. 2
(3) The Property Tax Administrator shall compile a report for each3
active redevelopment project, based upon information provided by the4
cities pursuant to subsection (1) of this section and information5
reported by the county assessor or county clerk on the certificate of6
taxes levied pursuant to section 77-1613.01. Each report shall be7
electronically transmitted to the Clerk of the Legislature not later than8
March 1 each year. The report may include any recommendations of the9
Property Tax Administrator as to what other information should be10
included in the report from the cities so as to facilitate analysis of11
the uses, purposes, and effectiveness of tax-increment financing and the12
process for its implementation or to streamline the reporting process13
provided for in this section to eliminate unnecessary paperwork.14
Sec. 4. Section 18-2143, Reissue Revised Statutes of Nebraska, is15
amended to read: 16
18-2143 The powers conferred by the Community Development Law shall17
be in addition and supplemental to the powers conferred by any other law18
and shall be independent of and in addition to any other provision of the19
laws of the State of Nebraska with reference to the matters covered in20
the Community Development Law and shall be considered as a complete and21
independent act and not as amendatory of or limited by any other22
provision of the laws of the State of Nebraska. Notwithstanding any other23
evidence of legislative intent, it is hereby declared to be the24
controlling legislative intent that if any provision of the Community25
Development Law, or the application thereof to any person or26
circumstances is held unconstitutional or invalid, it shall not affect27
the other provisions of the Community Development Law or the application28
of such provision to other persons or circumstances. All The Community29
Development Law and all grants of power, authority, rights, or discretion30
made to a city and to an authority created under the Community31
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Development Law shall be liberally construed, and all incidental powers1
necessary to carry into effect the Community Development Law are hereby2
expressly granted to and conferred upon a city or an authority created3
pursuant thereto. 4
Sec. 5. Section 18-2147, Revised Statutes Supplement, 2025, is5
amended to read: 6
18-2147 (1) Any redevelopment plan as originally approved or as7
later modified pursuant to section 18-2117 may contain a provision that8
any ad valorem tax levied upon real property, or any portion thereof, in9
a redevelopment project for the benefit of any public body shall be10
divided, for the applicable period described in subsection (4) of this11
section, as follows: 12
(a) That portion of the ad valorem tax which is produced by the levy13
at the rate fixed each year by or for each such public body upon the14
redevelopment project valuation shall be paid into the funds of each such15
public body in the same proportion as are all other taxes collected by or16
for the body. When there is not a redevelopment project valuation on a17
parcel or parcels, the county assessor shall determine the redevelopment18
project valuation based upon the fair market valuation of the parcel or19
parcels as of January 1 of the year prior to the year that the ad valorem20
taxes are to be divided. The county assessor shall provide written notice21
of the redevelopment project valuation to the authority as defined in22
section 18-2103 and the owner. The authority or owner may protest the23
valuation to the county board of equalization within thirty days after24
the date of the valuation notice. All provisions of section 77-150225
except dates for filing of a protest, the period for hearing protests,26
and the date for mailing notice of the county board of equalization's27
decision are applicable to any protest filed pursuant to this section.28
The county board of equalization shall decide any protest filed pursuant29
to this section within thirty days after the filing of the protest. The30
county clerk shall mail a copy of the decision made by the county board31
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of equalization on protests pursuant to this section to the authority or1
owner within seven days after the board's decision. Any decision of the2
county board of equalization may be appealed to the Tax Equalization and3
Review Commission, in accordance with section 77-5013, within thirty days4
after the date of the decision; 5
(b) That portion of the ad valorem tax on real property, as provided6
in the redevelopment contract, bond resolution, or redevelopment plan, as7
applicable, in the redevelopment project in excess of such amount, if8
any, shall be allocated to and, when collected, paid into a special fund9
of the authority to be used solely to pay the principal of, the interest10
on, and any premiums due in connection with the bonds of, loans, or11
notes, or advances of money to, or indebtedness incurred by, whether12
funded, refunded, assumed, or otherwise, such authority for financing or13
refinancing, in whole or in part, the specific redevelopment project for14
which the tax was collected and pledged. Funds and excess funds generated15
from a redevelopment project and funds repayable to a government entity16
shall not be shared with other redevelopment projects nor shall any such17
excess funds be pooled into any other fund to be allocated to other18
development or infrastructure projects and shall not be retained to pay19
for future expenses not covered or specified in the original20
redevelopment plan. When such bonds, loans, notes, advances of money, or21
indebtedness, including interest and premiums due, have been paid, the22
authority shall so notify the county assessor and county treasurer and23
all ad valorem taxes upon taxable real property in such a redevelopment24
project shall be paid into the funds of the respective public bodies. An25
authority may use a single fund for purposes of this subdivision for all26
redevelopment projects or may use a separate fund for each redevelopment27
project; and 28
(c) Any interest and penalties due for delinquent taxes shall be29
paid into the funds of each public body in the same proportion as are all30
other taxes collected by or for the public body. 31
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(2) To the extent that a redevelopment plan authorizes the division1
of ad valorem taxes levied upon only a portion of the real property2
included in such redevelopment plan, any improvements funded by such3
division of taxes shall be related to the redevelopment plan that4
authorized such division of taxes. 5
(3)(a) For any redevelopment plan located in a city of the6
metropolitan class that includes a division of taxes, as provided in this7
section, that produces, in whole or in part, funds to be used directly or8
indirectly for (i) new construction, rehabilitation, or acquisition of9
housing for households with annual incomes below the area median income10
for households and located within six hundred yards of a public passenger11
streetcar or (ii) new construction, rehabilitation, or acquisition of12
single-family housing or condominium housing used as primary residences13
for individuals with annual incomes below the area median income for14
individuals, such housing shall be deemed related to the redevelopment15
plan that authorized such division of taxes regardless of whether such16
housing is or will be located on real property within such redevelopment17
plan, as long as such housing supports activities occurring on or18
identified in such redevelopment plan. 19
(b) During each fiscal year in which the funds described in20
subdivision (a) of this subsection are available, the authority and city21
shall make best efforts to allocate not less than thirty percent of such22
funds to single-family housing deemed related to the redevelopment plan23
described under such subdivision. 24
(c) In selecting projects to receive funding, the authority and city25
shall develop a qualified allocation plan and give first priority to26
financially viable projects that serve the lowest income occupants for27
the longest period of time. 28
(4)(a) For any redevelopment plan for which more than fifty percent29
of the property in the redevelopment project area has been declared an30
extremely blighted area in accordance with section 18-2101.02, ad valorem31
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taxes shall be divided for a period not to exceed twenty years after the1
effective date of the redevelopment project as identified in the project2
redevelopment contract or in the resolution of the authority authorizing3
the issuance of bonds pursuant to section 18-2124. 4
(b) For all other redevelopment plans, ad valorem taxes shall be5
divided for a period not to exceed fifteen years after the effective date6
of the redevelopment project as identified in the project redevelopment7
contract, in the resolution of the authority authorizing the issuance of8
bonds pursuant to section 18-2124, or in the redevelopment plan,9
whichever is applicable. 10
(5) The effective date of the redevelopment project under a11
provision dividing ad valorem taxes as provided in subsection (4) of this12
section shall not occur until such time as the real property in the13
redevelopment project is within the corporate boundaries of the city.14
This subsection shall not apply to a redevelopment project involving a15
formerly used defense site as authorized in section 18-2123.01.16
(6) All notices of the redevelopment project provision for dividing17
ad valorem taxes shall be sent by the authority to the county assessor on18
forms prescribed by the Property Tax Administrator. The notice shall be19
sent to the county assessor on or before July 1 of the year of the20
effective date of the redevelopment project provision. Failure to satisfy21
the notice requirement of this section shall result in the taxes, for all22
taxable years affected by the failure to give notice of the effective23
date of the redevelopment project provision, remaining undivided and24
being paid into the funds for each public body receiving property taxes25
generated by the property in the redevelopment project. However, the26
redevelopment project valuation for the remaining division of ad valorem27
taxes in accordance with subdivisions (1)(a) and (b) of this section28
shall be the last certified valuation for the taxable year prior to the29
effective date of the redevelopment project provision to divide the taxes30
for the remaining portion of the twenty-year or fifteen-year period31
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pursuant to subsection (4) of this section. 1
(7) Once a redevelopment project has been paid off, the treasurer of2
the governing body shall redirect any excess revenue related to such3
redevelopment project to the taxing entity. 4
Sec. 6. Section 18-2148, Reissue Revised Statutes of Nebraska, is5
amended to read: 6
18-2148 Commencing on the effective date of the redevelopment7
project provision outlined in section 18-2147, the county assessor, or8
county clerk where he or she is ex officio county assessor, of the county9
in which the redevelopment project is located, shall transmit to an10
authority and the county treasurer, upon request of the authority, the11
redevelopment project valuation and shall annually certify, on or before12
August 20, to the authority and the county treasurer the current13
valuation for assessment of taxable real property in the redevelopment14
project. The county assessor shall undertake, upon request of an15
authority, an investigation, examination, and inspection of the taxable16
real property in the redevelopment project and shall reaffirm or revalue17
the current value for assessment of such property in accordance with the18
findings of such investigation, examination, and inspection.19
Sec. 7. Section 18-2150, Reissue Revised Statutes of Nebraska, is20
amended to read: 21
18-2150 In the proceedings for the issuance of bonds, the making of22
loans or advances of money, or the incurring of any indebtedness, whether23
funded, refunded, assumed, or otherwise, by an authority to finance or24
refinance, in whole or in part, a redevelopment project, the portion of25
taxes mentioned in subdivision (1)(b) of section 18-2147 shall be pledged26
for the payment of the principal of, premium, if any, and interest on27
such bonds, loans, notes, advances, or indebtedness.28
Sec. 8. Section 18-2153, Reissue Revised Statutes of Nebraska, is29
amended to read: 30
18-2153 The powers conferred by sections 18-2147 to 18-2153 shall be31
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in addition and supplemental to the powers conferred by any other law and1
shall be independent of and in addition to any other provision of the2
laws of the State of Nebraska with reference to the matters covered in3
such sections. All The provisions of such sections and all grants of4
power, authority, rights, or discretion to a city or village and to an5
authority created under the Community Development Law shall be liberally6
construed, and all incidental powers necessary to carry into effect such7
sections are hereby expressly granted to and conferred upon a city or8
village or an authority created pursuant to the Community Development9
Law. 10
Sec. 9. For purposes of a redevelopment plan, an area, other than a11
site with a Highway Historical Marker as determined pursuant to section12
82-120 or a property of historical value or significance as determined by13
the governing body, which contains a structure shall not be declared14
substandard and blighted or extremely blighted unless the structure has15
been declared permanently uninhabitable by an inspector designated by the16
governing body. Such inspector may declare a structure permanently17
uninhabitable once the structure has been found to be:18
(1) Unstable and subject to collapse, in whole or in part;19
(2) Allowing elemental intrusion; or 20
(3) Containing an unresolved safety hazard. 21
Sec. 10. The division of taxes as provided in section 18-2147 shall22
not be used for a public transportation project unless first approved by23
a majority vote of the people in the voting precincts where such public24
transportation project is located. 25
Sec. 11. To prevent abuses of the Community Development Law, no26
part of a redevelopment project area may be declared substandard and27
blighted or extremely blighted twice during the twenty-year period after28
the effective date of the redevelopment project for such area unless such29
declaration has been approved by the Governor due to emergency.30
Sec. 12. For purposes of a redevelopment project or redevelopment31
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plan, the terms debt and indebtedness shall refer solely to the principal1
of a loan or mortgage, the interest on a loan or mortgage, any premiums2
due in connection with the bonds, loans, mortgages, or notes or any other3
financial liabilities incurred by, whether funded, refunded, assumed, or4
otherwise, such authority for financing or refinancing, in whole or in5
part, the specific redevelopment project or redevelopment plan for which6
taxes were collected and pledged. 7
Sec. 13. Original sections 18-2143, 18-2148, 18-2150, and 18-2153,8
Reissue Revised Statutes of Nebraska, section 18-2117.01, Revised9
Statutes Cumulative Supplement, 2024, and sections 18-2101, 18-2103, and10
18-2147, Revised Statutes Supplement, 2025, are repealed.11
LB988
2026
LB988
2026
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