Nebraska legislation · 109th Legislature
Nebraska LB814: Change provisions relating to the valuation of agricultural land and horticultural land
Status: Failed, April 17, 2026
What the bill says
From the introduced text:
One Hundred Ninth Legislature - Second Session - 2026 Introducer's Statement of Intent LB814 Chairperson: Senator R. Brad von Gillern Committee: Revenue The following constitutes the reasons for this bill and the purposes which are sought to be accomplished thereby: The intent of LB814 is to reduce the taxable valuation of agricultural land and horticultural land in Nebraska. Under current law, agricultural land and horticultural land are assessed at seventy-five percent of their actual value for property tax purposes. LB814 would lower that assessment level to fifty percent of actual value. The bill would take effect beginning on or after January 1, 2027. Principal Introducer: ________________________________ Senator Tom Brandt
Sponsors
- Tom Brandt (NP, 32) · primary sponsor
Latest actions
- : Indefinitely postponed
- : Hardin name added
- : Notice of hearing for January 28, 2026
- : Storer name added
- : Referred to Revenue Committee
- : Kauth FA443 filed
- : Date of introduction
Common questions
- What is LB814?
- LB814 is a bill in the Nebraska Legislature (109th Legislature): Change provisions relating to the valuation of agricultural land and horticultural land.
- What is the status of LB814?
- Failed as of April 17, 2026. Latest action: Indefinitely postponed (April 17, 2026).
- Who sponsored LB814?
- Tom Brandt (NP, 32).
- Where is the official record for LB814?
- On the Nebraska Legislature website: https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=63258
Source: official Nebraska record. Tracked by Delilah, AI for legislation across all 50 states and Congress.