This bill amends the Property Tax Request Act in Nebraska, specifically targeting the provisions related to community colleges. It modifies sections 77-1632 and 77-1633 of the Revised Statutes Cumulative Supplement, 2024, to clarify that community colleges are included in the definition of political subdivisions that must adhere to property tax request regulations. The bill stipulates that if a political subdivision, including counties, cities, or school districts, seeks to increase its property tax request beyond the allowable growth percentage, it must comply with the requirements outlined in section 77-1633, which includes holding a public hearing and passing a resolution or ordinance.

Additionally, the bill removes references to community colleges in certain contexts, indicating a shift in how these institutions are treated under the law. The original sections 77-1632 and 77-1633 are repealed, and the bill declares an emergency, allowing it to take effect immediately upon passage and approval. This legislative change aims to streamline the process for property tax requests while ensuring transparency and public participation in the decision-making process for tax increases.

Statutes affected:
Introduced: 77-1632, 77-1633