Revenue Committee
January 21, 2026
Committee Chair: Sen. Brad von Gillern | Bills Heard: 3 | Full Transcript (PDF)
LB834: Red tape reduction and county efficiency modernization
Introduced by: Sen. Kathleen Kauth | Testimony: 3 proponents, 0 opponents, 0 neutral | Read bill text (PDF)
Sen. Kauth advances seven-bill package to cut county red tape and modernize procedures. The Revenue Committee heard LB834, a compilation of efficiency measures from the Nebraska Association of County Officials designed to streamline county government operations.
Why it matters: The bill addresses long-standing administrative inefficiencies, including a $5 mobile home park permit fee that costs counties more to collect than it generates. It also clarifies deputy assessor authority and allows delinquent mobile home taxes to be extinguished after 15 years, matching treatment of other real property.
What they're saying: - Jon Cannon, NACO: "County treasurers spend more time and therefore more taxpayer dollars trying to track these things down when the permit fee has not been collected than we're collecting anyway." - Valery Bell, Box Butte County Treasurer: "By the time we print notices, apply postage, and mail them, the administrative cost exceeds the $5 that we are collecting." - Sen. Jacobson raised concerns about whether deputy designations would increase salary costs without corresponding work changes.
By the numbers: The $5 permit fee generated only $1,500 statewide over two years. Online testimony: 2 proponents, 1 neutral, 0 opponents.
What's next: No vote was taken. The bill remains in committee for further consideration.
Committee sentiment: Supportive: Sen. Brad von Gillern Skeptical: Sen. Mike Jacobson
Sentiment estimated from questions and comments — not stated positions.
LB770: Clarify county commissions on nameplate capacity tax distribution
Introduced by: Sen. Barry DeKay | Testimony: 2 proponents, 0 opponents, 1 neutral | Read bill text (PDF)
Sen. DeKay seeks to codify county commissions on renewable energy tax distributions. LB770 clarifies that counties receive a 1% commission on nameplate capacity tax distributions and codifies existing 2% commissions on reclamation district and agricultural society distributions.
Why it matters: The Department of Revenue questioned whether counties deserve commission on nameplate capacity taxes after the 2024 funding model change for community colleges. This bill removes uncertainty by putting existing practice into statute, affecting how renewable energy tax revenue flows to counties.
What they're saying: - Jon Cannon, NACO: "The Department of Revenue did not give us a declarative statement that no, you no longer get to collect commission. But they questioned it." - Courtney Wittstruck, Community College Association: "We expected the 1% commission to apply after LB50 passed... we have no problem with it." - Sen. Dungan sought clarification that the bill addresses only commissions, not the 5% community college allocation from LB50.
By the numbers: The fiscal impact to community colleges is $6,000 due to order of operations. No online testimony was submitted.
What's next: No vote was taken. The bill remains in committee.
Committee sentiment: Skeptical: Sen. Eliot Bostar Unclear: Sen. George Dungan, Sen. Brad von Gillern
Sentiment estimated from questions and comments — not stated positions.
LB868: Inheritance tax exemption for homicide victims
Introduced by: Sen. Barry DeKay | Testimony: 2 proponents, 1 opponents, 0 neutral | Read bill text (PDF)
Sen. DeKay proposes inheritance tax exemption for homicide victims, citing Cedar County quadruple murders. LB868 would allow families of homicide victims to exempt the deceased's estate from Nebraska inheritance tax if the homicide is established through criminal conviction or court determination.
Why it matters: The bill responds to a specific family's request following the 2022 Cedar County murders, where survivors faced the added burden of paying inheritance tax while grieving and navigating criminal proceedings. It represents a limited approach to inheritance tax reduction, affecting only ~60 potential cases annually.
What they're saying: - Gail Curry, victim's family member: "Asking victims to financially contribute in the ways adds another layer of harm to already an unbearable situation." - Jason Witmer, ACLU: "There's nothing that can compare to the impact of a violent crime... trying to deal with that on top of financial burdens." - Jon Cannon, NACO: "There are a number of questions that need to be addressed... what if a case is pending and charges have not yet been brought?"
By the numbers: Nebraska averages ~60 homicides and manslaughter cases annually. Online testimony: 12 proponents, 6 opponents, 3 neutral. Limited fiscal impact since not all victims have sufficient assets to trigger tax.
What's next: No vote was taken. NACO indicated willingness to work with committee on procedural clarifications that could move them to neutral position.
Committee sentiment: Skeptical: Sen. Tony Sorrentino Unclear: Sen. Brad von Gillern
Sentiment estimated from questions and comments — not stated positions.
Session Notes
Committee Chair Sen. Brad von Gillern opened the hearing at 1:30 p.m. with procedural instructions for testifiers. Committee members present: Sen. Tony Sorrentino (LD 39), Sen. Kathleen Kauth (LD 31), Sen. Eliot Bostar (LD 29), Sen. Mike Jacobson (LD 42), Sen. Dave Murman (LD 38), Sen. Teresa Ibach (LD 44), and Sen. George Dungan (LD 26). Legal counsel: Sovida Tran and Charles Hamilton. Committee clerk: Linda Schmidt. Pages: Elias Reiman (UNL junior, psychology) and Jessica Carroll (La Vista, senior political science major). Three bills were heard: LB834, LB770, and LB868. No votes were taken on any bills during this hearing.
Generated by NE Wire Service | Source: Nebraska Legislature Transcribers Office This is an AI-generated summary. Verify all claims against the official transcript.