County treasurers will work with stakeholders on a treasurer's deed concept heard by the Revenue Committee on Thursday. LB1097 would require tax sales certificate investors to include a full legal description and proof of a title search when applying for a treasurer's deed. Senator Mike Hilgers introduced the bill on behalf of NACO to begin discussion of standardizing the treasurer's deed process. One senator suggested completely eliminating treasurer's deeds and requiring judicial foreclosure of all unredeemed tax sale certificates.

 

LB1095 would significantly expand the information that has to be included on tax statements by requiring contact information and the full name of each taxing entity. Senator Mike Hilgers, who introduced the bill to begin discussion about increased accountability, said that he did not intend to place an additional burden on counties for postage, paper, and, in some counties, different sized filing cabinets to accommodate larger statements. Testifiers discussed the possibility of listing contact information on the county website. The information is already available for each entity on the State Auditor's website.

 

A third tax sale bill, LB965, would require the parcel identification number for delinquent parcels to be published along with the tax list description prior to the sale of tax sales certificates. Some counties already publish this information. An amendment would specify that if the assessor and treasurer have different parcel ID numbers due to the subdivision of property or other event creating a short-term discrepancy, the treasurer's number would be used.

 

None of the bills were designated as priority bills and no action was reported.

Government, Military and Veterans Affairs Committee

Counties and other local government entities could spend up to $50 per person annually on recognition dinners for elected officials, employees, or volunteers under LB1036. Currently expenditures are capped at $25. The bill was introduced to reflect increases in the cost of living since the rate was last set in 1993. The authority to spend public funds on recognition dinners, mileage, meals, and the like is granted under the Local Government Miscellaneous Expenditures Act. Senator Rick Kolowski, the bill's introducer, suggested placing the bill on the consent calendar when it is developed later in the session.

 

NACO opposed a bill to move the presidential primary election to the second Tuesday in March due to a $1.6 million fiscal note for counties for holding a separate election. Senator John Murante, who introduced LB1032, stated his intent for the state to pay for the proposed election.

 

The committee also heard a bill to restore voting rights to felons upon completion of their felony sentence or probation ( LB1027). No action was taken on the bills and none received a priority designation.

 

Judiciary Committee

The Judiciary Committee heard bills to modify the placement of juveniles and transfer some juvenile services back to the Department of Health and Human Services (DHHS). LB1112 would modify provisions relating to placement and detention of juveniles and permit a one-time use of Community-based Juvenile Services Aid funds for converting an existing juvenile detention facility. LB927 would transfer juvenile status offenders and law violators from the Office of Probation to DHHS starting on July 1, 2019.
 

Revenue Committee

Ag land would be valued based on a productivity method under a bill heard by the Revenue Committee. LB1100 would base ag land valuations on soil productivity ratings established by the Natural Resources Conservation Service and commodity prices. The bill would also establish an Agricultural Land Valuation Board to develop a manual detailing the methods and discount rates to be used for calculating the valuations.

All agricultural land in Nebraska would be valued as dry land and assessed for its use as farm irrigation under LB1022. A one cent tax on every 10 gallons of irrigated water would generate $2.1 billion. Senator Paul Schumacher introduced the bill to encourage thinking outside of the box for new revenue sources. Several farmers testified in opposition to the proposal and there were no supporters.

LB1104 would require proof of income from agriculture or at least $1,000 of gross revenue for parcels of less than five contiguous acres to be granted special valuation. Senator Kurt Friesen introduced the bill on behalf of Sarpy County to address acreages that seek treatment as agricultural property for valuation purposes.

 

The committee heard two bills that would change fees related to filings for transfers of real estate. LB1075 would impose a fee equal to one percent of the value of the real estate on the transaction. LB1076 would increase the documentary stamp tax by 50 cents for each $1,000 of value. The increased funds from both bills would go to the Property Tax Credit Cash Fund.

Another bill would create a special homestead exemption for housing developed on Offutt Air Force Base as part of a federal privatization initiative in the mid-1990's. Under LB939, the private developers would make payments in lieu of taxes to cover school taxes because children from the base attend local public schools but the property would be exempt from other property taxes.Proponents argued that the developers pay property taxes but receive no services, such as road maintenance, from the county.

Committees reported a number of bills to the floor this week. Some of those include LB861 to require the state to pay a county's prosecution costs when costs from a single incident at a state correctional facility exceed 2.5 cents of the county levy. A committee amendment would add procedures for filing and paying the claim. LB861 has been designated as a priority bill by the Appropriations Committee

LB887 would require 75 percent of all members of the governing body of a governmental unit to vote to exceed its budget authority. Existing law requires a vote "of the governing body".

A measure to require counties to only post weight limit signs on bridges if the carrying capacity is less than the road was passed by the Legislature on a 45-0 vote. LB310 also specifies the size of culvert that is subject to weight limits as an implement of husbandry.