Committee hears bill to streamline county rules, eliminate $5 mobile‑home park permit fee

Senator Kathleen Kauth introduced LB 834 to the Revenue Committee as a seven‑part county efficiency package intended to modernize statutes and remove costly paperwork burdens.

Kauth said the bill packages “things we can do to cut some red tape, make the processes work more efficiently, and just get rid of some of the clutter in our statutes.” She identified an initial change to eliminate a $5 annual mobile‑home park permit fee collected by county treasurers (Section 21), and provisions to explicitly authorize assessors to appoint deputies (Sections 1–2) and to request an emergency deputy assessor exam (Section 4). The bill also harmonizes population thresholds used across statutes and clarifies language added in last year’s special session about which entities must list public‑safety costs on tax statements.

John Cannon, executive director of the Nebraska Association of County Officials (NACO), testified the fee yields only about $1,500 statewide in the last two years and that “county treasurers spend more time and therefore more taxpayer dollars trying to track these things down than we’re collecting anyway.” Valerie Bell, testifying for the Nebraska Association of County Treasurers, said administrative steps such as printing notices and postage typically cost more than the $5 permit fee, and she supported removing it and allowing mobile‑home taxes to be extinguished after 15 years, “like we currently do with personal property taxes.”

On deputy assessors, Johnson County Assessor Terry Keebler said deputies are already being appointed in practice but that the statute lacks explicit authority; the proposed change would ensure a deputy certificate‑holder can file required reports and, in small counties, allow the county board to petition for an emergency exam when no licensed assessor or deputy is available.

Senator Mike Jacobson pressed whether creating a formal “deputy assessor” title would increase salary costs. Cannon said salary decisions remain with county boards and his expectation is counties would not raise pay simply because of a title change, while Keebler said the practical need for a deputy is signatory and certification on particular filings.

The bill also proposes harmonizing population references (100,000 vs. 150,000) to reduce statutory inconsistencies, and it would remove an obsolete line related to recreational‑trail tax credits that no longer applies. Kauth closed by inviting follow‑up from stakeholders and staff; the committee took no vote today.

LB 834 drew unanimous proponent testimony and no in‑room opposition; online comments were limited. The committee closed the LB 834 hearing without further action; sponsors and NACO offered to work on any remaining drafting questions before committee consideration.