This legislative bill seeks to amend various sections of the Nebraska Revised Statutes concerning county assessors and property tax administration. It mandates that deputy county assessors be appointed by the county assessor, requiring them to work full-time and maintain a separate office unless local voters decide otherwise. The bill introduces certification examinations for county assessors, administered by the Property Tax Administrator, and allows for the adjustment of assessment deadlines and procedures specifically for counties with populations over 100,000. Additionally, it aims to eliminate obsolete provisions, redefine certain terms, and modify penalties for late reporting of property improvements, promoting uniformity in assessment processes across the state.

The bill also addresses the collection and administration of sales and use taxes, stipulating that the tax on gross receipts from sales, including electronically delivered products, must be collected at the rate in effect when the gross receipts are realized. It allows lessors of vehicles to opt out of collecting sales tax on rental prices for extended periods, instead paying tax on the vehicle's cost. Furthermore, it establishes reporting requirements for mobile homes, including details that must be submitted to the county assessor by January 15 each year, and modifies the timeline for the Property Tax Administrator's annual reports. Overall, the bill aims to enhance the efficiency and accuracy of property tax assessments and collections 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