Bill Summary – FastDemocracy

LB29                                                                                  LB29
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                               LEGISLATURE OF NEBRASKA
                            ONE HUNDRED EIGHTH LEGISLATURE
                                      FIRST SESSION
                         LEGISLATIVE BILL 29
       Introduced by Erdman, 47.
       Read first time January 05, 2023
       Committee: Revenue
  A BILL FOR AN ACT relating to property taxes; to amend sections 77-1301,
       77-1307,     77-1308,     77-1309,     and    77-1725.01,   Revised Statutes
      Cumulative Supplement, 2022; to change provisions relating to the
      assessment of   real property that suffers significant property
      damage; to redefine and eliminate terms; to harmonize provisions; to
      repeal the original sections; and to declare an emergency.
  Be it enacted by the people of the State of Nebraska,
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          Section 1. Section 77-1301, Revised Statutes Cumulative Supplement,
   2022, is amended to read:
          77-1301 (1) All real property in this state subject to taxation
   shall be assessed as of January 1 at 12:01 a.m., and such assessment
   shall be used as a basis of taxation until the next assessment unless the
   property is     damaged destroyed real property as     defined in    section
   77-1307, in which case the assessed value for the damaged destroyed real
   property shall be adjusted as provided in sections 77-1307 to 77-1309.
          (2) Beginning January 1, 2014, in any county with a population of at
   least one hundred fifty thousand inhabitants according to the most recent
   federal decennial census, the county assessor shall provide notice of
   preliminary valuations to real property owners on or before January 15 of
   each year.       Such notice shall be     (a)    mailed to     the taxpayer or   (b)
   published on a website maintained by the county assessor or by the
   county.
          (3)   The county assessor shall complete the assessment of    real
   property on or before March 19 of each year, except beginning January 1,
   2014, in any county with a population of at least one hundred fifty
   thousand inhabitants according to     the most recent federal decennial
   census,      the county assessor shall complete the assessment of    real
   property on or before March 25 of each year.
          Sec. 2. Section 77-1307, Revised Statutes Cumulative Supplement,
   2022, is amended to read:
          77-1307      (1)    The Legislature finds and declares that fires,
   earthquakes, floods, and tornadoes, and other events causing significant
   property damage occur with enough frequency in this state that provision
   should be made to grant property tax relief to owners of real property
   adversely affected by such events.
          (2) For purposes of sections 77-1307 to 77-1309:
          (a) Calamity means a disastrous event, including, but not limited
   to, a fire, an earthquake, a flood, a tornado, or other natural event
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   which significantly affects the assessed value of real property;
         (a) Damaged (b) Destroyed real property means real property that
   suffers significant property damage as a result of a calamity occurring
   on or after January 1, 2019, and before July 1 of the current assessment
   year. Damaged Destroyed real property does not include property suffering
   significant property damage that is caused by the owner of the property;
   and
         (b) (c) Significant property damage means:
         (i)    Damage to   an improvement exceeding twenty percent of   the
   improvement's assessed value in the current tax year as determined by the
   county assessor; or
         (ii)   Damage to   land exceeding twenty percent of   the land's   a
   parcel's assessed land value in the current tax year. as determined by
   the county assessor; or
         (iii) Damage exceeding twenty percent of the property's assessed
   value in the current tax year as determined by the county assessor if (A)
   such property is located in an area that has been declared a disaster
   area by the Governor and (B) a housing inspector or health inspector has
   determined that the property is uninhabitable or unlivable.
         Sec. 3. Section 77-1308, Revised Statutes Cumulative Supplement,
   2022, is amended to read:
         77-1308 (1) If real property suffers significant property damage
   prior to July 1 of becomes destroyed real property during the current
   assessment year, the property owner shall file a report of the damaged
   destroyed real property with the county assessor and county clerk of the
   county in which the property is located on or before July 15 of the
   current assessment year. The report of damaged destroyed real property
   shall be made on a form prescribed by the Tax Commissioner.
         (2) If the damaged destroyed real property was a mobile home that
   was moved pursuant to section 77-3708 and required to pay an accelerated
   tax pursuant to section 77-1725.01, the property owner shall report the
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  damaged destroyed real property on or before July 15 in the same manner
  as other real property. The property owner may make a request for refund
   of the accelerated tax paid pursuant to     section       77-1734.01   for any
   portion of value reduced by the county board of equalization pursuant to
   section 77-1309.
         (3) The county assessor shall inspect and review all properties for
   which a report has been filed under this section and shall submit a
  comprehensive report of   all such properties to     the county board of
  equalization on or before July 20 of the current assessment year. The
   county assessor's report shall be made on a form prescribed by the Tax
   Commissioner. The county board of equalization shall consider any report
   of destroyed real property received from the county assessor pursuant to
   this section, and the assessment of such property shall be made by the
   county board of equalization in accordance with section 77-1309. After
  county board of equalization action pursuant to section 77-1309, the
   county assessor shall correct the current year's assessment roll as
   provided in section 77-1613.02.
         Sec. 4. Section 77-1309, Revised Statutes Cumulative Supplement,
   2022, is amended to read:
        77-1309 (1) When If the county board of equalization receives a
   report of   damaged destroyed real property from the county assessor
  pursuant to   section    77-1308,      the county board of   equalization shall
  adjust the assessed value of the damaged destroyed real property to its
  assessed value on the date it suffers significant property damage.
         (2) The county board of equalization may meet on or after June 1 and
   on or before July 25, or on or before August 10 if the board has adopted
   a resolution to extend the deadline for hearing protests under section
   77-1502, for the purpose of considering the assessed value of damaged
   destroyed real property pursuant to this section. Any action of the
   county board of equalization which changes the assessed value of damaged
  destroyed real property pursuant to this section shall be for the current
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   assessment year only.
         (3)   The county board of   equalization shall give notice of   the
  assessed value of the damaged destroyed real property to the record owner
  or agent at his or her last-known address. Protests of the assessed value
   proposed for damaged destroyed real property pursuant to this section
   shall be filed with the county board of equalization within thirty days
   after the mailing of the notice. All provisions of section 77-1502 except
  dates for filing a protest, the period for hearing protests, and the date
   for mailing notice of the county board of equalization's decision are
   applicable to any protest filed pursuant to this section. The county
   board of equalization shall issue its decision on the protest within
  thirty days after the filing of the protest. Within seven days after the
   county board of equalization's final decision, the county clerk shall
   mail to the protester written notice of the decision. The notice shall
   contain a statement advising the protester that a report of the decision
   is available at the county clerk's or county assessor's office, whichever
   is appropriate.
        (4) The action of the county board of equalization upon a protest
   filed pursuant to this section may be appealed to the Tax Equalization
   and Review Commission within thirty days after the board's final
   decision.
         Sec. 5. Section 77-1725.01, Revised Statutes Cumulative Supplement,
   2022, is amended to read:
         77-1725.01 Except in any city or village that has adopted a building
   code with provisions for demolition of unsafe buildings or structures, it
   shall be the duty of any assessor, sheriff, constable, city council
   member, and village trustee to at once inform the county treasurer of the
   removal or demolition of or a levy of attachment upon any item of real
   property known to him or her. Except for property considered to be
   damaged destroyed real property as defined in section 77-1307, it shall
   be the duty of the county treasurer to immediately proceed with the
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   collection of any delinquent or current taxes when such acts become known
   to him or her in any manner. Except for property considered to be damaged
   destroyed real property as defined in section 77-1307, the taxes shall be
   due and collectible, which taxes shall include taxes on all real property
   then assessed upon which the tax shall be computed on the basis of the
   last preceding levy, and a distress warrant shall be issued when (1) any
   person attempts to remove or demolish all or a substantial portion of his
   or her real property or (2) a levy of attachment is made upon the real
   property. From the date the taxes are due and collectible, the taxes
   shall be a first lien upon the personal property of the person to whom
   assessed until paid.
       Sec. 6.   Original sections 77-1301, 77-1307, 77-1308, 77-1309, and
   77-1725.01, Revised Statutes Cumulative Supplement, 2022, are repealed.
       Sec. 7.    Since an emergency exists, this act takes effect when
   passed and approved according to law.
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Statutes affected: 
Introduced: 77-1301, 77-1307, 77-1308, 77-1309, 77-1725.01