Nebraska 109th Legislature (2025-2026) Status: Enacted

LB 900 — Change provisions relating to fees, commissions, and mileage of county sheriffs for distress warrants issued for the collection of taxes

Last action — Approved by Governor on April 14, 2026

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

This bill has been enacted into law. Introduced January 08, 2026. Enacted.

Signed by Governor Jim Pillen (Republican) on April 17, 2026.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

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

What changed in the latest version

29 added · 38 removed

Plain-language change summary

The recent changes to Bill LB 900 focus on updating the fee structure for distress warrants related to tax collection. Specifically, the bill sets the fee for issuing each warrant at $22 and specifies a $1 fee for levy, along with mileage compensation for county sheriffs. These updates are designed to ensure that the costs associated with tax collection are clear, reasonable, and fairly allocated, which could help streamline the process and reduce ambiguity for those involved in the collection.

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LB900 LB900 2026 LEGISLATURE OF NEBRASKA ONE HUNDRED NINTH LEGISLATURE SECOND SESSION LEGISLATIVE BILL 900 FINAL READING   Introduced by Lonowski, 33.
LB900 LB900 2026 LEGISLATIVE BILL 900 Approved by the Governor April 14, 2026   Introduced by Lonowski, 33.
Read first time January 08, 2026 Committee:
  A BILL FOR AN ACT relating to revenue and taxation;
Revenue A BILL FOR AN ACT relating to revenue and taxation;
Be it enacted by the people of the State of Nebraska, -1- LB900 LB900 2026 Section 1.
Be it enacted by the people of the State of Nebraska, Section 1.
-2-
-1-
View plain text versions (3)

How this bill changes current law

4 changes Share ↗

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

This bill updates the fee structure for distress warrants related to tax collection in Nebraska.

  • 77-1720

    twenty two dollars for issuing each warrant , one dollar for levy → twenty-five dollars for issuing each warrant, four dollars for levy

    Increases the fee for issuing each distress warrant from twenty-two dollars to twenty-five dollars and the levy fee from one dollar to four dollars.

  • 77-1720

    on all sums not exceeding five one hundred dollars, ten cents on each dollar; and on all sums exceeding five one hundred dollars, eight cents on each dollar. → on all sums not exceeding five hundred dollars, fifteen cents on each dollar; and on all sums exceeding five hundred dollars, ten cents on each dollar.

    Raises the commission rates for tax collections, increasing the rate on sums not exceeding five hundred dollars from ten cents to fifteen cents per dollar and the rate on sums over five hundred dollars from eight cents to ten cents.

  • and the tax, together with all fees, mileage, and commission shall be collected as the original tax.

    Clarifies that all fees, mileage, and commissions are to be collected along with the original tax.

  • 77-1720

    When mileage has been paid as provided in section 33-117 and the tax, together with all fees, mileage, and commission are collected, then the amount collected as mileage shall be paid to the county treasurer with the fees and commission and credited by the county treasurer to the general fund of the county. → When the tax, together with all fees, mileage, and commission are collected, then the amount collected as mileage shall be paid to the county treasurer with the fees and commission and credited by the county treasurer to the general fund of the county.

    Simplifies the provision regarding the payment of mileage after taxes and fees are collected.

Action History

  1. Approved by Governor on April 14, 2026

  2. Passed on Final Reading 33-14*-2

  3. President/Speaker signed

  4. Presented to Governor on April 9, 2026

  5. Placed on Final Reading

  6. Kauth FA540 withdrawn

  7. Advanced to Enrollment and Review for Engrossment

  8. Placed on Select File

  9. Advanced to Enrollment and Review Initial

  10. Placed on General File

  11. Notice of hearing for January 22, 2026

  12. Referred to Revenue Committee

  13. Kauth FA540 filed

  14. Date of introduction

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 48 not signed on · 14 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.

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

Votes

Passed 33 Yea · 14 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 331402
Total 331402
% of votes cast 67%29%0%4%
How each member voted (49)
Member Party Vote
Ashlei Spivey — Nay
Barry DeKay — Yea
Beau Ballard — Nay
Ben Hansen — Yea
Bob Andersen — Nay
Bob Hallstrom — Yea
Brian Hardin — Yea
Carolyn Bosn — Yea
Christy Armendariz — Yea
Dan Lonowski — Yea
Dan Quick — Yea
Danielle Conrad — Nay
Dave Murman — Not Voting
Dave Wordekemper — Yea
Dunixi Guereca — Nay
Eliot Bostar — Yea
Fred Meyer — Yea
George Dungan — Nay
Glen Meyer — Yea
Jana Hughes — Yea
Jane Raybould — Yea
Jared Storm — Yea
Jason Prokop — Yea
John Arch — Yea
John Cavanaugh — Nay
John Fredrickson — Nay
Kathleen Kauth — Yea
Loren Lippincott — Yea
Machaela Cavanaugh — Nay
Margo Juarez — Yea
Megan Hunt — Nay
Merv Riepe — Yea
Mike Jacobson — Yea
Mike Moser — Yea
Myron Dorn — Yea
Paul Strommen — Nay
R. Brad von Gillern — Yea
Rick Holdcroft — Yea
Rita Sanders — Yea
Robert Clements — Yea
Robert Dover — Not Voting
Stan Clouse — Yea
Tanya Storer — Nay
Teresa Ibach — Yea
Terrell McKinney — Nay
Tom Brandt — Yea
Tony Sorrentino — Yea
Victor Rountree — Yea
Wendy DeBoer — Nay

Official roll call →

Passed 25 Yea · 1 Nay · 23 Other
Party YeaNayPresentNot Voting
Unaffiliated 251023
Total 251023
% of votes cast 51%2%0%47%
How each member voted (49)
Member Party Vote
Ashlei Spivey — Not Voting
Barry DeKay — Yea
Beau Ballard — Yea
Ben Hansen — Yea
Bob Andersen — Not Voting
Bob Hallstrom — Yea
Brian Hardin — Yea
Carolyn Bosn — Yea
Christy Armendariz — Not Voting
Dan Lonowski — Yea
Dan Quick — Yea
Danielle Conrad — Not Voting
Dave Murman — Yea
Dave Wordekemper — Yea
Dunixi Guereca — Not Voting
Eliot Bostar — Not Voting
Fred Meyer — Not Voting
George Dungan — Nay
Glen Meyer — Yea
Jana Hughes — Not Voting
Jane Raybould — Yea
Jared Storm — Not Voting
Jason Prokop — Yea
John Arch — Yea
John Cavanaugh — Not Voting
John Fredrickson — Not Voting
Kathleen Kauth — Yea
Loren Lippincott — Yea
Machaela Cavanaugh — Not Voting
Margo Juarez — Yea
Megan Hunt — Not Voting
Merv Riepe — Not Voting
Mike Jacobson — Not Voting
Mike Moser — Yea
Myron Dorn — Yea
Paul Strommen — Not Voting
R. Brad von Gillern — Not Voting
Rick Holdcroft — Yea
Rita Sanders — Not Voting
Robert Clements — Yea
Robert Dover — Not Voting
Stan Clouse — Yea
Tanya Storer — Not Voting
Teresa Ibach — Yea
Terrell McKinney — Not Voting
Tom Brandt — Yea
Tony Sorrentino — Yea
Victor Rountree — Not Voting
Wendy DeBoer — Not Voting

Official roll call →

Subjects

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Frequently asked questions

Who sponsors LB 900?
LB 900 is sponsored by Dan Lonowski.
What is the current status of LB 900?
This bill has been enacted into law. Introduced January 08, 2026. Enacted.
Where can I track LB 900?
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