LB 384 — Require the county assessor and one voting member of the governing bodies of participating political subdivisions to attend joint public hearings under the Property Tax Request Act
Last action — Approved by Governor on February 9, 2026
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✓Introduced
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✓In Committee
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✓Passed Legislature
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✓To Executive
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5Enacted
This bill has been enacted into law. Introduced January 17, 2025. Enacted.
Signed by Governor Jim Pillen (Republican) on February 10, 2026.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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Mixed recorded votes
2 passed, 2 failed in recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Bill Text
What changed in the latest version
179 added · 209 removedPlain-language change summary
The recent amendments to Bill LB 384 change the rules regarding who can attend joint public hearings when local governments, like counties or school districts, want to increase their property tax requests beyond a certain limit. Now, each local government must designate one representative to attend these hearings. This change is important because it aims to streamline the process, ensuring that discussions about tax increases are more organized and that community voices are better represented.
ER96 ER96 LB384 LB384 AJC2026 -LEGISLATIVE 01/22/2026BILL AJC384 -Approved 01/22/2026by Ethe ANDGovernor RFebruary AMENDMENTS9, TO2026 LB 384 Introduced by Guereca,Storer, 7,43. Chairman Enrollment and Review 1.
Strike theA originalBILL sectionsFOR andAN allACT amendmentsrelating theretoto and insert the followingProperty newTax sections:Request Act;
Sectionto 1.amend section 77-1633, Revised Statutes Supplement, 2025;
to change provisions relating to the individuals attending joint public hearings;
and to repeal the original section.
Be it enacted by the people of the State of Nebraska, Section 1.
-1- ER96 ER96 LB384 LB384 AJC - 01/22/2026 AJC - 01/22/2026 (b) At least one voting member of the governing body of elected official from each participating political subdivision shall attend the joint public hearing.
per $100 of -2- ER96 ER96 LB384 LB384 AJC - 01/22/2026 AJC - 01/22/2026 assessed value;
and (iii) By publishing notice of the hearing in a legal newspaper in or of -1- LB384 LB384 2026 general circulation in the relevant county.
(h) Each political subdivision that participates in the joint public hearing shall electronically send the information prescribed in subdivision (3)(i)(3) (i) of this section to the county assessor by September 4.
Such postcards shall be mailed at least seven calendar days before the joint public -3- ER96 ER96 LB384 LB384 AJC - 01/22/2026 AJC - 01/22/2026 hearing.
These estimates are calculated on the basis of the proposed (insert current tax -4- ER96 ER96 LB384 LB384 AJC - 01/22/2026 AJC - 01/22/2026 year) data.
(ii) The tax rate which would levy the same amount of property taxes as last year, when multiplied by the new total assessed value of -5- ER96 ER96 LB384 LB384 AJC - 01/22/2026 AJC - 01/22/2026 property, would be $.....
-2- LB384 LB384 2026 (a) The names of the designated representatives of the political subdivisions participating in the joint public hearing;
Such report shall be delivered to the political subdivisions participating in the joint public hearing within ten days after such -6- ER96 ER96 LB384 LB384 AJC - 01/22/2026 AJC - 01/22/2026 hearing.
2.-3-
On page 1, strike lines 2 through 5 and insert "section 77-1633, Revised Statutes Supplement, 2025;
to change provisions relating to the individuals attending joint public hearings;
and to repeal the original section.".
-7-
Action History
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Approved by Governor on February 9, 2026
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Presented to Governor on February 5, 2026
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Dispensing of reading at large approved
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Passed on Final Reading 49-0-0
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President/Speaker signed
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Placed on Final Reading
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Enrollment and Review ER96 adopted
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Advanced to Enrollment and Review for Engrossment
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Placed on Select File with ER96
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Enrollment and Review ER96 filed
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Revenue AM703 adopted
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Bostar FA783 filed
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Bostar FA783 adopted
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Advanced to Enrollment and Review Initial
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Title printed. Carryover bill
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Placed on General File with AM703
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Revenue AM703 filed
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Notice of hearing for February 13, 2025
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Referred to Revenue Committee
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Date of introduction
Sponsors
- Tanya Storer · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 48 not signed on · 1 voted No
Sponsors (1)
Co-sponsors (0)
None.
Not signed on (48)
48 members have not signed on to this bill.
Show all 48 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 49 | 0 | 0 | 0 |
| Total | 49 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (49)
| Member | Party | Vote |
|---|---|---|
| Ashlei Spivey | — | Yea |
| Barry DeKay | — | Yea |
| Beau Ballard | — | Yea |
| Ben Hansen | — | Yea |
| Bob Andersen | — | Yea |
| Bob Hallstrom | — | Yea |
| Brian Hardin | — | Yea |
| Carolyn Bosn | — | Yea |
| Christy Armendariz | — | Yea |
| Dan Lonowski | — | Yea |
| Dan Quick | — | Yea |
| Danielle Conrad | — | Yea |
| Dave Murman | — | Yea |
| Dave Wordekemper | — | Yea |
| Dunixi Guereca | — | Yea |
| Eliot Bostar | — | Yea |
| Fred Meyer | — | Yea |
| George Dungan | — | Yea |
| Glen Meyer | — | Yea |
| Jana Hughes | — | Yea |
| Jane Raybould | — | Yea |
| Jared Storm | — | Yea |
| Jason Prokop | — | Yea |
| John Arch | — | Yea |
| John Cavanaugh | — | Yea |
| John Fredrickson | — | Yea |
| Kathleen Kauth | — | Yea |
| Loren Lippincott | — | Yea |
| Machaela Cavanaugh | — | Yea |
| Margo Juarez | — | Yea |
| Megan Hunt | — | Yea |
| Merv Riepe | — | Yea |
| Mike Jacobson | — | Yea |
| Mike Moser | — | Yea |
| Myron Dorn | — | Yea |
| Paul Strommen | — | Yea |
| R. Brad von Gillern | — | Yea |
| Rick Holdcroft | — | Yea |
| Rita Sanders | — | Yea |
| Robert Clements | — | Yea |
| Robert Dover | — | Yea |
| Stan Clouse | — | Yea |
| Tanya Storer | — | Yea |
| Teresa Ibach | — | Yea |
| Terrell McKinney | — | Yea |
| Tom Brandt | — | Yea |
| Tony Sorrentino | — | Yea |
| Victor Rountree | — | Yea |
| Wendy DeBoer | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 46 | 0 | 0 | 3 |
| Total | 46 | 0 | 0 | 3 |
| % of votes cast | 94% | 0% | 0% | 6% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 39 | 1 | 0 | 9 |
| Total | 39 | 1 | 0 | 9 |
| % of votes cast | 80% | 2% | 0% | 18% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 44 | 0 | 0 | 5 |
| Total | 44 | 0 | 0 | 5 |
| % of votes cast | 90% | 0% | 0% | 10% |
How each member voted (49)
Subjects
Frequently asked questions
- Who sponsors LB 384?
- LB 384 is sponsored by Tanya Storer.
- What is the current status of LB 384?
- This bill has been enacted into law. Introduced January 17, 2025. Enacted.
- Where can I track LB 384?
- Track LB 384 free on One Click Politics — get push/email alerts when it moves.
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