Nebraska 109th Legislature (2025-2026) Status: In Committee

LB 484 — Redefine agricultural land and horticultural land for property tax assessment

Last action — Indefinitely postponed

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Legislature
  4. 4
    To Executive
  5. 5
    Enacted

This bill is in committee in the Legislature. Introduced January 21, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Legislature.

Prognosis

Stalled 14% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

How this bill changes current law

4 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill redefines agricultural land and horticultural land for property assessment purposes in Nebraska.

  • 77-1359

    agricultural land and horticultural land means a parcel of land, excluding land associated with a building or enclosed structure located on the parcel, which is primarily used for agricultural or horticultural purposes, including wasteland lying in or adjacent to and in common ownership or management with other agricultural land and horticultural land; → agricultural land and horticultural land means a parcel of land, excluding land associated with a building or enclosed structure located on the parcel, which is primarily used for agricultural or horticultural purposes, including wasteland lying in or adjacent to and in common ownership or management with other agricultural land and horticultural land; (b) Agricultural land and horticultural land does not include land used for commercial purposes that are not agricultural or horticultural purposes, such as land used for a solar farm or wind farm;

    This change clarifies that agricultural and horticultural land excludes areas used for non-agricultural commercial purposes.

  • 77-1359

    agricultural or horticultural purposes means used for the commercial production of any plant or animal product in a raw or unprocessed state that is derived from the science and art of agriculture, aquaculture, or horticulture. → Agricultural or horticultural purposes means used for the commercial production of any plant or animal product in a raw or unprocessed state that is derived from the science and art of agriculture, aquaculture, or horticulture. (b) Agricultural or horticultural purposes includes the following uses of land:

    This change expands the definition of agricultural or horticultural purposes to include examples of land uses.

  • 77-1359

    Farm home site means land contiguous to a farm site which includes an inhabitable residence and improvements used for residential purposes and which is located outside of urban areas or outside a platted and zoned subdivision; → Farm home site means land contiguous to a farm site which includes an inhabitable residence and improvements used for residential purposes and which is located outside of urban areas or outside a platted and zoned subdivision; and

    This change refines the definition of farm home site by ensuring it remains contextually relevant in legal terminology.

  • 77-1359

    Farm site means the portion of land contiguous to land actively devoted to agriculture which includes improvements that are agricultural or horticultural in nature, including any uninhabitable or unimproved farm home site. → Farm site means the portion of land contiguous to land actively devoted to agriculture which includes improvements that are agricultural or horticultural in nature, including any uninhabitable or unimproved farm home site.

    This change formalizes the definition of farm site for consistency in the law.

Action History

  1. Indefinitely postponed

  2. Title printed. Carryover bill

  3. Notice of hearing for March 20, 2025

  4. Referred to Revenue Committee

  5. Date of introduction

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 48 not signed on

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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation agriculture
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors LB 484?
LB 484 is sponsored by Dan Quick.
What is the current status of LB 484?
This bill is in committee in the Legislature. Introduced January 21, 2025. It must pass committee before a floor vote.
Where can I track LB 484?
Track LB 484 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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