Docket Room
LB 834·NE·both

Change provisions relating to county assessors, the Property Tax Administrator, real property assessments, taxes levied in counties, delinquent taxes owed to counties, remission of sales and use taxes, and mobile homes

Signed into LawFiled Jan 8, 2026
Sponsor: Kauth
Latest Action

Approved by Governor on April 14, 2026

Apr 17, 2026

Summary

The bill changes how county assessors are elected or appointed, allows them to hire deputy assessors, and sets certification exams overseen by the Property Tax Administrator. It also updates assessment deadlines, defines omitted property, requires notice of preliminary valuations, and removes a fee for mobile‑home applications. These changes aim to streamline property tax administration and improve transparency.

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