Nebraska legislation · 109th Legislature
Nebraska LB1260: Change motor vehicle taxes, fees, and allocations, provide for a motor vehicle tax supplement, and change local system formula resources under the Tax Equity and Educational Opportunities Support Act
Status: Failed, February 12, 2026
What the bill says
From the introduced text:
One Hundred Ninth Legislature - Second Session - 2026 Introducer's Statement of Intent LB1260 ___________________________________________________________ Chairperson: Senator Mike Moser Committee: Transportation and Telecommunications The following constitutes the reasons for this bill and the purposes which are sought to be accomplished thereby: LB1260 is a companion bill to LB468, designed to offset Inheritance Tax reductions by allocating more vehicle taxes and fees to counties without raising overall licensing costs. Cities are held harmless and schools receive full replacement dollars from the state. Specifically, the bill would: • Reduce Motor Vehicle Taxes strategically by 10%, or about $35 million, bringing Nebraska's tax rates more in line with neighboring states. • Revise the Motor Vehicle Tax Schedule so that yearly tax amounts better reflect realworld vehicle values. All vehicles up to 13 years old would see a significant tax decreases, while vehicles 14 years and older would now pay 2% of their first-year base value instead of being tax-exempt. • Update Motor Vehicle Fees to generate approximately $30.5 million in new revenue statewide. This is accomplished by eliminating the current 6 & 11 year decreases to fees, and with a mild increase to motor vehicle "base" fees. Fee distribution is directed mostly to counties, while city road funding will moderately increase. LB1260 offers a solution to provide an overall decrease to motor vehicle …
Sponsors
- Robert Clements (NP, 2) · primary sponsor
Latest actions
- : Kauth FA920 not considered
- : Bill withdrawn
- : Clements MO405 prevailed
- : Clements MO405 Withdraw LB1260 filed
- : Referred to Transportation and Telecommunications Committee
- : Kauth FA920 filed
- : Date of introduction
Common questions
- What is LB1260?
- LB1260 is a bill in the Nebraska Legislature (109th Legislature): Change motor vehicle taxes, fees, and allocations, provide for a motor vehicle tax supplement, and change local system formula resources under the Tax Equity and Educational Opportunities Support Act.
- What is the status of LB1260?
- Failed as of February 12, 2026. Latest action: Kauth FA920 not considered (February 12, 2026).
- Who sponsored LB1260?
- Robert Clements (NP, 2).
- Where is the official record for LB1260?
- On the Nebraska Legislature website: https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=63401
Source: official Nebraska record. Tracked by Delilah, AI for legislation across all 50 states and Congress.