LB82 LB82
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LEGISLATURE OF NEBRASKA
ONE HUNDRED SEVENTH LEGISLATURE
FIRST SESSION
LEGISLATIVE BILL 82
Introduced by Hilkemann, 4.
Read first time January 07, 2021
Committee: Transportation and Telecommunications
1 A BILL FOR AN ACT relating to the Motor Vehicle Registration Act; to
2 amend section 60-3,187, Revised Statutes Cumulative Supplement,
3 2020; to change the motor vehicle tax schedule fractions; to provide
4 an operative date; and to repeal the original section.
5 Be it enacted by the people of the State of Nebraska,
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1 Section 1. Section 60-3,187, Revised Statutes Cumulative Supplement,
2 2020, is amended to read:
3 60-3,187 (1) The motor vehicle tax schedules are set out in this
4 section.
5 (2) The motor vehicle tax shall be calculated by multiplying the
6 base tax times the fraction which corresponds to the age category of the
7 vehicle as shown in the following table:
8 YEAR FRACTION
9 First 0.90
10 Second 0.80
11 Third 0.70
12 Fourth 0.60
13 Fifth 0.45
14 Sixth 0.35
15 Seventh 0.25
16 Eighth 0.20
17 Ninth 0.15
18 Tenth and Eleventh 0.12
19 Twelfth and Thirteenth 0.05
20 Fourteenth and older 0.01 or one dollar,
21 whichever amount is greater
22 YEAR FRACTION
23 First 1.00
24 Second 0.90
25 Third 0.80
26 Fourth 0.70
27 Fifth 0.60
28 Sixth 0.51
29 Seventh 0.42
30 Eighth 0.33
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1 Ninth 0.24
2 Tenth and Eleventh 0.15
3 Twelfth and Thirteenth 0.07
4 Fourteenth and older 0.00
5 (3) The base tax shall be:
6 (a) Automobiles, autocycles, and motorcycles - An amount determined
7 using the following table:
8 Value when new Base tax
9 Up to $3,999 $ 25
10 $4,000 to $5,999 35
11 $6,000 to $7,999 45
12 $8,000 to $9,999 60
13 $10,000 to $11,999 100
14 $12,000 to $13,999 140
15 $14,000 to $15,999 180
16 $16,000 to $17,999 220
17 $18,000 to $19,999 260
18 $20,000 to $21,999 300
19 $22,000 to $23,999 340
20 $24,000 to $25,999 380
21 $26,000 to $27,999 420
22 $28,000 to $29,999 460
23 $30,000 to $31,999 500
24 $32,000 to $33,999 540
25 $34,000 to $35,999 580
26 $36,000 to $37,999 620
27 $38,000 to $39,999 660
28 $40,000 to $41,999 700
29 $42,000 to $43,999 740
30 $44,000 to $45,999 780
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1 $46,000 to $47,999 820
2 $48,000 to $49,999 860
3 $50,000 to $51,999 900
4 $52,000 to $53,999 940
5 $54,000 to $55,999 980
6 $56,000 to $57,999 1,020
7 $58,000 to $59,999 1,060
8 $60,000 to $61,999 1,100
9 $62,000 to $63,999 1,140
10 $64,000 to $65,999 1,180
11 $66,000 to $67,999 1,220
12 $68,000 to $69,999 1,260
13 $70,000 to $71,999 1,300
14 $72,000 to $73,999 1,340
15 $74,000 to $75,999 1,380
16 $76,000 to $77,999 1,420
17 $78,000 to $79,999 1,460
18 $80,000 to $81,999 1,500
19 $82,000 to $83,999 1,540
20 $84,000 to $85,999 1,580
21 $86,000 to $87,999 1,620
22 $88,000 to $89,999 1,660
23 $90,000 to $91,999 1,700
24 $92,000 to $93,999 1,740
25 $94,000 to $95,999 1,780
26 $96,000 to $97,999 1,820
27 $98,000 to $99,999 1,860
28 $100,000 and over 1,900
29 (b) Assembled automobiles — $60
30 (c) Assembled motorcycles other than autocycles — $25
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1 (d) Cabin trailers, up to one thousand pounds — $10
2 (e) Cabin trailers, one thousand pounds and over and less than two
3 thousand pounds — $25
4 (f) Cabin trailers, two thousand pounds and over — $40
5 (g) Recreational vehicles, less than eight thousand pounds — $160
6 (h) Recreational vehicles, eight thousand pounds and over and less
7 than twelve thousand pounds — $410
8 (i) Recreational vehicles, twelve thousand pounds and over — $860
9 (j) Assembled recreational vehicles and buses shall follow the
10 schedules for body type and registered weight
11 (k) Trucks - Over seven tons and less than ten tons — $360
12 (l) Trucks - Ten tons and over and less than thirteen tons — $560
13 (m) Trucks - Thirteen tons and over and less than sixteen tons —
14 $760
15 (n) Trucks - Sixteen tons and over and less than twenty-five tons —
16 $960
17 (o) Trucks - Twenty-five tons and over — $1,160
18 (p) Buses — $360
19 (q) Trailers other than semitrailers — $10
20 (r) Semitrailers — $110
21 (s) Former military vehicles — $50
22 (t) Minitrucks — $50
23 (u) Low-speed vehicles — $50
24 (4) For purposes of subsection (3) of this section, truck means all
25 trucks and combinations of trucks except those trucks, trailers, or
26 combinations thereof registered under section 60-3,198, and the tax is
27 based on the gross vehicle weight rating as reported by the manufacturer.
28 (5) Current model year vehicles are designated as first-year motor
29 vehicles for purposes of the schedules.
30 (6) When a motor vehicle is registered which is newer than the
31 current model year by the manufacturer's designation, the motor vehicle
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1 is subject to the initial motor vehicle tax in the first registration
2 period and ninety-five percent of the initial motor vehicle tax in the
3 second registration period.
4 (7) Assembled cabin trailers, assembled recreational vehicles, and
5 assembled buses shall be designated as sixth-year motor vehicles in their
6 first year of registration for purposes of the schedules.
7 (8) When a motor vehicle is registered which is required to have a
8 title branded as previous salvage pursuant to section 60-174, the motor
9 vehicle tax shall be reduced by twenty-five percent.
10 Sec. 2. This act becomes operative on January 1, 2022.
11 Sec. 3. Original section 60-3,187, Revised Statutes Cumulative
12 Supplement, 2020, is repealed.
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