This legislative bill amends various sections of Nebraska's property laws, particularly focusing on the roles of county assessors, mobile home title processes, and the Disposition of Personal Property Landlord and Tenant Act. Key changes include the appointment of deputy county assessors, the requirement for full-time assessors in larger counties, and the establishment of certification examinations for assessors. The bill also introduces new documentation requirements for mobile home title applications, including proof of ownership and assessment records, while eliminating certain fees and obsolete provisions. Additionally, it clarifies definitions related to mobile homes and personal property, modifies reporting deadlines for real property improvements, and updates tax list requirements.

Further amendments address the handling of abandoned personal property and the assessment of real property, clarifying landlord liabilities and establishing criteria for mobile home abandonment. The bill modifies assessment timelines for counties with populations over 100,000, allowing for extended deadlines for property assessment protests and mandating opportunities for property owners to discuss valuations. It also revises the notification process for delinquent taxes and special assessments, ensuring clearer communication with taxpayers. Overall, the bill aims to streamline property management processes, enhance clarity in property laws, and improve the efficiency of property tax administration in Nebraska.

Statutes affected:
Introduced: 23-3201, 77-123, 77-421, 77-1301, 77-1303, 77-1311, 77-1311.03, 77-1315, 77-1315.01, 77-1318, 77-1502, 77-1507, 77-1514, 77-1613, 77-1701, 77-1739, 77-1862, 77-2703, 77-3706, 77-3707, 77-5027
Final Reading: 23-3201, 60-149, 60-166, 69-2302, 69-2303, 69-2308, 77-123, 77-421, 77-1301, 77-1303, 77-1311, 77-1311.03, 77-1315, 77-1315.01, 77-1318, 77-1502, 77-1507, 77-1514, 77-1613, 77-1701, 77-1739, 77-1862, 77-2703, 77-3706, 77-3707, 77-5027