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
Sen. Kauth advances seven-bill package to cut county red tape and modernize government operations. The bill eliminates a $5 mobile home park permit fee that costs counties more to collect than it generates, clarifies deputy assessor authority, harmonizes population thresholds across statutes, and allows delinquent mobile home taxes to be extinguished after 15 years—aligning them with real property treatment.
Why it matters: Counties spend more taxpayer dollars pursuing the $5 fee than they collect. The changes streamline administrative burden on county treasurers and assessors while addressing a backlog of efficiency measures NACO has sought for years.
What they're saying: - Proponents: "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" (Jon Cannon, NACO). - Skeptics: Sen. Jacobson questioned whether the deputy assessor provision would trigger salary increases, preferring fee-for-service models over general taxpayer funding.
By the numbers: Mobile home permit fees generated only $1,500 statewide over two years. Three proponents testified; no opponents.
What's next: No vote was taken. The bill remains in committee.
LB770: Clarify county commissions on nameplate capacity tax distribution
Introduced by: Sen. Barry DeKay | Testimony: 2 proponents, 0 opponents, 1 neutral
Sen. DeKay seeks to codify county commissions on renewable energy tax distributions, removing ambiguity created by 2024 funding changes. The bill clarifies that counties receive a 1% commission on nameplate capacity tax (an excise tax on wind and solar facilities) before community college and other taxing entity allocations, and codifies longstanding 2% commissions on reclamation district and agricultural society distributions.
Why it matters: The Department of Revenue questioned whether the 1% commission applied after the 2024 community college funding model change, creating uncertainty. Codification restores clarity and protects county revenue for administrative work they perform statewide.
What they're saying: - Proponents: "We are the entirety of the property tax process. We set values, we send out notices, we hear protests on values... and for that, we've received that 1%" (Jon Cannon, NACO). - Community colleges: No objection; anticipated this structure when LB50 passed last year.
By the numbers: Two proponents, one neutral testifier, zero opponents. Fiscal impact: $6,000 to community colleges (order-of-operations difference, not the full 1% commission value).
What's next: No vote was taken. The bill remains in committee.
LB868: Inheritance tax exemption for homicide victims
Introduced by: Sen. Barry DeKay | Testimony: 2 proponents, 1 opponents, 0 neutral
Sen. DeKay proposes inheritance tax exemption for homicide victims, citing 2022 Cedar County murders that devastated one family. The bill allows estates of homicide victims to pass tax-free if the death is established through criminal conviction or court finding of preponderance of evidence. An application filed within 12 months pauses the one-year tax payment deadline while courts determine whether a homicide occurred.
Why it matters: Homicide survivors face compounded trauma—grief, criminal proceedings, and unexpected financial obligations. The bill acknowledges that forcing families to pay inheritance tax while processing unimaginable loss adds injustice to tragedy. Limited fiscal impact: only ~60 homicides annually in Nebraska, and not all victims have sufficient assets to trigger tax liability.
What they're saying: - Proponents: "Asking victims to financially contribute in these ways adds another layer of harm to already an unbearable situation" (Gail Curry, whose mother, father, and sister were murdered in 2022). - Opponents: NACO raised procedural concerns—ambiguity about pending charges, lesser included offenses, county attorney conflicts of interest, and lack of tracking mechanism—but stated these could move them to neutral if addressed.
By the numbers: 12 online proponents, 6 opponents, 3 neutral. Two in-person proponents testified; one conditional opponent (NACO).
What's next: No vote was taken. Sen. DeKay acknowledged the piecemeal nature of the approach and indicated willingness to work with NACO on procedural clarifications.
Session Notes
Revenue Committee hearing held January 21, 2026, at 1:30 p.m. Committee Chair Sen. Brad von Gillern presided. 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 psychology major) and Jessica Carroll (La Vista, political science major). Three bills were heard: LB834 (red tape reduction), LB770 (nameplate capacity tax commissions), and LB868 (homicide victim inheritance tax exemption). 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.