This bill amends the Property Tax Request Act in Nebraska, specifically sections 77-1632 and 77-1633, to modify the provisions related to community colleges. Notably, the bill removes references to community colleges in the context of property tax requests, allowing only counties, cities, and school districts to be included in certain provisions. The amendments stipulate that if a political subdivision's property tax request exceeds the previous year's request, it must comply with specific requirements, including holding a public hearing and passing a resolution or ordinance.

Additionally, the bill introduces a requirement for joint public hearings for political subdivisions seeking to increase their property tax requests beyond the allowable growth percentage. These hearings must include designated representatives from each participating subdivision and provide detailed information about the proposed tax increases. The bill also mandates that notices of these hearings be sent to affected property taxpayers and published in local newspapers, ensuring transparency and public engagement in the property tax request process. The original sections of the law are repealed, and the act is declared to take effect immediately due to the existence of an emergency.

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