[{"_1":2,"_112":-5,"_113":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6304099,"mediaKeyId","2469077-99167657738337fbb24d75177b8eb81e","parentId",2469077,"title","Bill to permit counties to negotiate bulk sales of tax sale certificates draws praise and caution","audioSeconds",631,"startMs",5320000,"endMs",5951000,"viewUrl","/Search/View?dp=1&key=2469077-99167657738337fbb24d75177b8eb81e&start=5320&end=5951","thumbnailUrl","https://assets.pipeline.soar.com/2469077-99167657738337fbb24d75177b8eb81e/thumbnail_5320000.jpg","articleUrl","/articles/6304099/Nebraska/Bill-to-permit-counties-to-negotiate-bulk-sales-of-tax-sale-certificates-draws-praise-and-caution","mediaUrl","https://secure.pipeline.soar.com/6304099-d0a8f128524a1fc26159a656e36a0557/orig.mp4?Expires=1775652570&Signature=fa6YxU0paWXPIUIbA7~Ikok~9DGYEBxQx-oPsPCc6NGamFxUx~I6KQgKAbvjGvyv~-tO2qJwILezYSveXXqIynq-noxbLjjYT5ss8fZFoBN4vmxaTFomOJZPJmuwNNEXxzagY9bcv0CjpgyXfowqmfKascomaQ-DKcuItR7O3Wnirg82YhChbmRw-zaXiFvQBN0guERayjLkI1Or9XxSD6nso2aNeskrNX5o~04pgwhRM65P5sBuq1Dffk3CriIMYP0eT30vR2AeBMTa9Xr3xxFq6XyO7a5ZujQ7FFuA21XnP6Qp76BtJNoWsNF4XmJE4ldFlF~d0z7XAY~~FnBv5g__&Key-Pair-Id=KUT5TJCACFTXG","author","Nebraska Legislature","date","2025-02-26T00:00:00Z","article","Senator Beau Ballard introduced LB 679, which would (1) authorize county boards to approve negotiated bulk sales of tax sale certificates if the county concludes the tool is in its best interest, (2) clarify the mechanics of service for tax sale notices, and (3) set consistent rules about attorney fees in the tax‑sale process.

Why it matters: Counties use tax‑sale certificate procedures to collect unpaid property taxes. Ballard said the bill would give counties an optional tool to manage large inventories of delinquent certificates and allow negotiated agreements with reputable buyers, while leaving the ordinary public‑sale process intact for counties that prefer it.

Supporters testified that the proposal is optional, not mandatory, and can help counties that face heavy administrative burdens. Mark Laughlin, a long‑time tax‑lien investor, said a negotiated option allows county officials to choose a trusted partner and structure remedies such as payment plans instead of quick foreclosures. He told the committee that allowing counties to negotiate could let officials require buyer commitments on post‑sale conduct, potentially protecting vulnerable homeowners.

Opponents and county groups urged restraint. The Nebraska Association of County Officials (NACO) and Association of County Treasurers said the current statutory sale and round‑robin process ensures broad investor access; they warned that negotiated bulk sales could exclude local “mom‑and‑pop” buyers, favor large out‑of‑state purchasers, and raise fairness concerns. Mark McGillard, representing Guardian Tax Partners, argued that proposed statutory fixes to certificate mechanics are better addressed in an alternative bill (LB458) and cautioned that local boards may not have the capacity or expertise to run negotiated procurement well.

Committee discussion focused on guardrails. Senators asked whether negotiated sales would change county revenue per certificate (witnesses said aggregate county receipts would not increase per certificate though negotiated sales could expand the pool of buyers), whether negotiated sales could preclude neighbors or small buyers from purchasing individual liens, and how to prevent influence or bias in local procurement. Senator Ballard agreed to work with opposing groups, and several senators encouraged combining helpful technical fixes from competing bills into an amendment.

No committee vote was taken; the sponsor said he will work with stakeholders on amendment language.","mediaType","Video","parentTitle","Revenue Committee - 2/26/2025","oneSentenceSummary","Sen. Beau Ballard’s LB679 would authorize counties to sell tax sale certificates in negotiated bulk transactions and clarify service and attorney‑fee rules; proponents said the change is optional and can help counties, while county associations urged caution and preferred alternate drafting.","taxTitle","2025 Legislature NE, Nebraska","taxId",77675,"location","Nebraska","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6304103,"Committee hears support to remove community colleges from ‘truth‑in‑taxation’ postcard requirement (LB495)",695,4791000,5486000,"/Search/View?dp=1&key=2469077-99167657738337fbb24d75177b8eb81e&start=4791&end=5486","https://assets.pipeline.soar.com/2469077-99167657738337fbb24d75177b8eb81e/thumbnail_4791000.jpg","/articles/6304103/Nebraska/Committee-hears-support-to-remove-community-colleges-from-truthintaxation-postcard-requirement-LB495","https://secure.pipeline.soar.com/6304103-3430a2ed0c199df91772caa45f5bfd77/orig.mp4?Expires=1775652570&Signature=amwCfhQXrbXHQGb67vDX05YmomRmDKgPnZU0f6K8KWAoHtXRmmptxAEk8ot-cJh2HM2WR4Aso8sa60hohNNglbALpO3AlergGIjWzi~wYz9dUwwSk8qgskaYQwxJfYcpikGCW2JKjJ98manCD5uZ-Ex6tHWyjDnBMcuuBszlk7tJKAdlotwfl~n~zhGS7sADW-SQW2YNaH5cnrcJvT~tBnJDOL73CHgSKiK6kUxOQ5pr8YkDPQSxVnyGJfRxXekAEAriuVgoRJOhHgtzY7dC7dTyZXtKY4GE~GqB-~mpvWvdvB3yWT96Icj~ta-7Fs5e6j~JxV1OBsiOCvjPbEnR1A__&Key-Pair-Id=KUT5TJCACFTXG","Senator Ben Hansen opened his brief presentation to say LB 495 would remove community colleges from the Property Tax Request Act’s postcard requirement, often called “truth‑in‑taxation” postcards, because community college levy authority has been largely curtailed by statewide funding changes.

Why it matters: The statute requires certain taxing entities to send postcards to property owners when requested property tax increases exceed allowable growth. Community colleges previously appeared on the postcard roll but now collect a much smaller share of property taxes because of state funding changes. LB 495 would remove community colleges from the postcard requirement to save administrative cost and reduce taxpayer confusion.

Courtney Whitstruck, executive director of the Nebraska Community College Association, told the committee the colleges’ funding model “has been drastically changed, almost completely eliminating our levy authority,” and she thanked the sponsor for removing an unnecessary postcard obligation and associated costs. Justin Brady, lobbyist for Metro Community College, and John Cannon of the Nebraska Association of County Officials also testified in support, noting that community colleges now receive a much smaller portion of total local property taxes and that the adjustment matches current funding reality.

Senator Hansen urged members to visit a local pink‑postcard hearing, saying those meetings educate taxpayers about levies and local budgets; he offered to stay for questions and waived closing remarks. The committee took no action on the bill during the hearing.","Sponsor Sen. Ben Hansen said LB495 simply removes community colleges from the truth‑in‑taxation postcard requirement after their levy authority was largely eliminated; community college representatives and NACO supported the change as a cost‑saving technical fix.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6304107,"Senator Klaus asks committee to hold LB354 and launch study of Municipal Equalization Fund",314,4206000,4520000,"/Search/View?dp=1&key=2469077-99167657738337fbb24d75177b8eb81e&start=4206&end=4520","https://assets.pipeline.soar.com/2469077-99167657738337fbb24d75177b8eb81e/thumbnail_4206000.jpg","/articles/6304107/Nebraska/Senator-Klaus-asks-committee-to-hold-LB354-and-launch-study-of-Municipal-Equalization-Fund","https://secure.pipeline.soar.com/6304107-4a909d23533665883b29ba92e9f2e301/orig.mp4?Expires=1775652570&Signature=Tx1-pdXRaAZ8~M0I~~QvUrE6ZkRLW~CmtDiiORlI0swavyHUAPlrus~U9Fq6R8n2WPCgngC43VsLXHGZhutJ-q0zkQBAyqWV7IrhOFtqhrcjgv8k4X95Sn0jMxJmjOxD0IcAv~rzfQCkpAcH5QJ7Qqdtu5DjNa1tWsjuM57OxUR9weIcOfAnsqL1ooUt9yV0~c8m5tM3dGlPy7ipjL6VLqFunBuSxLIoTFsIsGECO95xm1AcFtKK87DzsR4PRkrMVv~kg1aPNXhLSoOQmKkxg6l-ceO~m4eUyN5dT9Wj~Ebaxph63YKTyGMRbR7~O6gugYSim99f5vopIbLseCcEVQ__&Key-Pair-Id=KUT5TJCACFTXG","Senator Stan Klaus told the Revenue Committee that his intent with LB 354 was to limit municipal equalization funds to larger communities but that draft language landed on a broader set of class 1 cities than he intended. He asked the committee to hold the bill so he can pursue an interim study.

Why it matters: The Municipal Equalization Fund provides targeted state aid to cities whose local levies cannot be reduced below statutory lids; changes could shift millions in aid and would affect municipal budgets.

Klaus said his original policy goal was to restrict eligibility to “first‑class cities with a population over 15,000,” but drafting produced a different scope; after discussions with municipal leagues and city officials he asked the committee to retain the bill and develop an interim study instead. He told senators the aim is to determine whether the fund’s formula still matches current municipal finance realities.

City officials urged caution. David Scott, city manager of Sidney, said his city depends on about $374,000 annually from equalization funds and that losing it would be “devastating.” Tobias Templemeyer, city administrator and general manager for Beatrice, told the committee the city would have lost nearly $800,000 under the bill as introduced; he warned that the general fund covers core services and that replacing that revenue would require difficult choices, including large property‑tax increases or cuts to services.

Klaus said the fund was created in the 1990s as a limited remedy tied to levy caps and that a review is appropriate after decades of changes in municipal finance. He said he expects to propose an interim study to examine the fund’s purpose, funding stream and beneficiaries.

The committee did not take further action; senators agreed that a study might give time to craft a targeted bill if warranted.","Sponsor Senator Stan Klaus said he will hold LB354 in committee and pursue an interim study of the Municipal Equalization Fund after conversations with municipal leaders; city managers warned of potential lost revenue if the fund were narrowed.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6304112,"Revenue committee hears calls to fix ‘gap year’ left by LB34 with LB81",3749,211000,3960000,"/Search/View?dp=1&key=2469077-99167657738337fbb24d75177b8eb81e&start=211&end=3960","https://assets.pipeline.soar.com/2469077-99167657738337fbb24d75177b8eb81e/thumbnail_211000.jpg","/articles/6304112/Nebraska/Revenue-committee-hears-calls-to-fix-gap-year-left-by-LB34-with-LB81","https://secure.pipeline.soar.com/6304112-e46a441b2376ea88f79c8c1324e4e63c/orig.mp4?Expires=1775652570&Signature=Y~DKpQlodgt61x-0DP3uT6utLBQQtsC9MzoWTOv35stCWBTrIBkIYt6o1pAs1gib~EMFLVqxoX1kVAvSTzbVmSLcX0-epyQV-DWwUY71ziGxGBs0c9-0gNo0DOEamvAlPmMA5FD0e6Fo7tEdNxsj97oymU0GTjUnBYpqaXa0nYfFGYdk7fYsfMTS92L7rHSyB~PQV1knydqOJlynab4aIhvo6pnrhRkd2mjmr0zT3kO3vHjAQRmmKL9uT3hZnEWD1sOAnAVt4POiSgudVsEvRuBSPZKR03CspRud6eOzqS9kQEOczEqcWAzThniVjByxeDrXVaZ~XlKqtp5VR3Q2~w__&Key-Pair-Id=KUT5TJCACFTXG","Senator Brian Hardin, the bill’s introducer, told the Revenue Committee that LB 81 would “make 2024 eligible for the property tax credit fund” to correct what he described as an unintended gap caused by last year’s LB 34 special‑session changes.

The bill drew more than an hour of public testimony nearly all in support, with homeowners, farmers, business groups and tax professionals urging the committee to repair what they called a one‑year loss of property tax relief. Proponents described families and farmers who expected a refundable income‑tax credit but now see a larger net tax bill because the credit was shifted to automatic credits on property statements for a different year.

Why it matters: LB 34 moved most of the school property tax credit from a refundable income‑tax credit to an automatic credit applied at the time of property tax billing. Supporters of LB 81 told the committee that change produced timing winners and losers — in particular taxpayers who paid 2023 school property taxes in 2024 and therefore did not receive a 2023 income‑tax credit. Because many Nebraskans pay property taxes in arrears, proponents said, those taxpayers lost a year of relief and are now seeing higher taxes this budget year.

Senator Hardin opened by saying the special session’s reform was “a necessary fix to an unintended gap in property tax relief,” and he acknowledged his own vote for LB 34 while urging corrective action. Dozens of individual taxpayers recounted their personal losses. Rod Armstrong said his family received a $2,000 reduction on the December property statement but ‘‘when I filed our 2024 taxes a couple of weeks ago, the amount of the tax credit was 0. So 2,000 credit, 2,000 credit, 0 dollars — 2,000 reduction in the current year. So there's your gap.’’ Merlin Nielsen of the Ag Leaders Working Group provided a parcel‑level illustration he said showed a roughly $3,000 loss for a single parcel and an $11,000 loss across his family’s holdings.

Several organizational proponents framed the problem as fairness and predictability. James Greisch, speaking for the Nebraska Society of CPAs and chambers of commerce, testified that the implementation of LB 34 “retroactively eliminated the refundable income tax credit for most property tax owners who pay their 2023 school property taxes in 2024,” and estimated the one‑year increase at more than $550 million in aggregate. John Gage of Americans for Prosperity urged lawmakers to “make things right” even while acknowledging the fiscal challenge.

Opponents and fiscal analysts warned the committee that LB 81 carries a large fiscal cost. Dr. Rebecca Firestone of the OpenSky Policy Institute said the state's budget entered the session with a multihundred‑million dollar shortfall and that the fiscal note for LB 81 — which witnesses and senators discussed in the hearing as being in the hundreds of millions — would worsen the state’s structural balance and likely require cuts to core services. Several senators pressed witnesses on cash‑flow vs. permanent loss distinctions; Senator Mike Jacobson argued that some of the shifts were timing differences and asked whether the state had in practice “written a check” to cover prior obligations.

Committee members discussed possible technical edits: multiple senators asked whether LB 81 needs an amendment to prevent “double dipping” (taxpayers claiming both a refundable income credit and a new property‑statement credit for the same tax year). Senator Hardin acknowledged that an amendment to address that 15% of taxpayers who might otherwise double‑claim could be appropriate.

No formal action was taken; the hearing closed after extended public testimony. Witnesses and senators repeatedly emphasized two constraints: the desire to correct what many called an unfair outcome for affected taxpayers, and the difficulty of funding a sizeable fix amid a projected state shortfall.

Proponents urged quick committee action to advance LB 81 to the Legislature’s floor; budget‑conscious witnesses urged caution or alternative timelines for compensation. The committee did not make a motion on the bill during the hearing and will decide next steps in future committee work.","Senators and dozens of proponents told the Revenue Committee that LB34’s change to the school property tax credit left some taxpayers without relief for tax year 2024; proponents urged passage of LB81 to make 2024 eligible, while fiscal and policy groups warned of large state budget impacts.","actionData","errors"]

Article not found

Bill to permit counties to negotiate bulk sales of tax sale certificates draws praise and caution

Committee hears support to remove community colleges from ‘truth‑in‑taxation’ postcard requirement (LB495)

Senator Klaus asks committee to hold LB354 and launch study of Municipal Equalization Fund

Revenue committee hears calls to fix ‘gap year’ left by LB34 with LB81