A presenter for the Nebraska Association of Counties (NACO) said LB34 emerged from the 2024 legislative sessions as the one significant bill addressing property taxes and would impose a cap on property-tax requests for cities and counties, with explicit exceptions for public safety, voter-approved bonds, growth and initiatives approved directly by voters.
The presentation framed LB34 as the central legislative development affecting county budgeting this year. "Ultimately, only 1 significant bill, LB34, emerged from the session," the presenter said, describing NACO's focus on ensuring technical corrections are handled in a way that meets counties' operational needs.
Why it matters: Counties rely on property-tax revenue for basic services, and a statutory cap would change local budgeting choices. The presenter noted that while sweeping reform did not pass in the regular session, targeted changes and exemptions in LB34 could leave important local authorities intact if technical issues are corrected.
NACO's role and next steps: The presenter said NACO testified on many measures during the session and is now concentrating on technical fixes to LB34 to address county concerns. The presentation also referenced a July special session called by Governor Jim Pillon after regular-session efforts stalled; that special session and related activity are part of the context for LB34’s prominence.
What the transcript records and what it does not: The presentation summarized the bill's exemptions and stated NACO's priorities for technical corrections. The transcript does not record a committee vote or an enacted final text in this presentation; the presenter described the bill and the association’s advocacy but did not provide final statutory language or implementation dates.
The presenter said public feedback—including a statewide poll conducted with the League of Nebraska Municipalities showing more than 60% oppose hard property-tax caps—has shaped NACO's approach to advocating for county flexibility.
The association said it will pursue technical adjustments to LB34 in coordination with legislators and stakeholders to align the law with county budgeting realities.