This bill amends several sections of Nebraska's revenue and taxation laws, specifically focusing on the duties of county assessors regarding real property assessments and the Property Tax Request Act. Key changes include the requirement for county assessors to create and deliver a detailed notice to property owners regarding assessed values, including comparisons to the previous year's valuations and information about budget hearings for political subdivisions. The bill also mandates that political subdivisions inform county assessors of the time and place of their budget hearings, ensuring transparency and communication regarding property tax requests.

Additionally, the bill eliminates outdated provisions of the Property Tax Request Act and repeals several sections related to property tax requests. It introduces new definitions and requirements for political subdivisions when setting their property tax requests, including the need for public hearings and specific disclosures about tax rates and budget changes. The overall aim of the bill is to enhance clarity and accountability in the property tax assessment and request processes while streamlining existing regulations.

Statutes affected:
Introduced: 77-1315, 77-1601, 77-1632, 77-1776