Senator Dan Lonowski introduced LB900 on behalf of the Nebraska Association of County Officials to increase the fee for issuing distress warrants from $2 to $20 and to fold a $1 levy fee into that total. "This bill would adjust the fees for issuing distress warrants," Lonowski said, explaining the fee update reflects inflation since the last increase in 1989.
Elaine Mencel of NACO and Sgt. Theodore Huber of the Buffalo County Sheriff's Office testified in support, saying the update better matches the sheriff's actual costs for enforcement activity and that these fees apply to delinquent personal-property tax collection (mobile homes, cabin trailers, manufactured homes). Sgt. Huber told senators the sheriff's office only collects the fee when the tax debtor pays; when collection fails, neither the sheriff nor the county collects the fee.
Senators questioned who bears the cost. Committee members noted the fiscal note projects roughly $193,000'$205,000 annually would be collected statewide and asked whether increasing the fee simply penalizes people who cannot pay. Supporters responded the fee is levied against the delinquent taxpayer and provides resources to counties for the enforcement work.
The committee concluded the hearing with no vote.