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Nebraska senators tighten ‘pink postcard’ rules, require elected voting member and county assessor to attend hearings
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Summary
The Legislature amended LB384 to require at least one elected voting member of any taxing authority that votes on a budget to attend joint 'pink postcard' truth-in-taxation hearings and adopted a floor amendment obligating the hosting county assessor to attend, advancing the bill for further processing.
Lincoln — Senators voted to amend and advance legislation that changes who must attend the state’s joint truth-in-taxation “pink postcard” hearings.
Senator Storey, the bill sponsor, said LB384 was designed to close a loophole that allowed clerks or treasurers to stand in for elected officials who actually vote on budgets. "If you're going to vote to raise the taxes beyond the limit, you need to be able to show up and hear what the constituents have to say about that," Storey said in opening remarks.
The Revenue Committee’s compromise amendment, AM703, limits the requirement to "at least one elected member of the governing body" who votes on the budget, a change sponsors said makes the rule practical for small boards and easier to schedule. Senator Von Gillard described AM703 as a practical measure for smaller three-member boards where a majority requirement would be burdensome.
During floor debate, several senators recounted local experiences with the postcards and budget hearings, with supporters saying the postcards have raised public awareness and can prompt governing bodies to revisit budgets after constituent input. Senator Raybould urged earlier mailing of the postcards and referenced his separate bill, LB683, to change timing so public comment can be acted on sooner.
Senator Bostar offered FA783 to require the county assessor of the hosting county to attend the hearing so the public has direct access to the official who helps determine valuation. "Providing this opportunity where at these meetings the county assessor shall be there ... would enhance the transparency of how what ultimately becomes your tax liability is created at the county level," Bostar said.
The body adopted AM703 by voice vote (Clerk: 44 ayes, no nays) and later adopted FA783 (Clerk: 39 ayes, 1 nay). After closing remarks from Storey, senators voted to advance LB384, as amended, to E & R initial (Clerk: 46 ayes, no nays).
Next steps: LB384 will proceed to E & R initial and then to subsequent committee and floor stages where sponsors and opponents can seek further modifications.
Impact and context: The changes alter the practical conduct of truth-in-taxation hearings by ensuring an elected, voting official is present and that a county assessor is available for valuation questions. Supporters argue the move increases accountability and helps constituents understand levy and valuation interactions; some senators said timing of the postcard mailings still needs improvement.
