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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/ne/107/lb-2.md

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+---
+type: "Bill"
+title: "Change the valuation of agricultural land and horticultural land for certain school district taxes"
+description: "Change the valuation of agricultural land and horticultural land for certain school district taxes"
+jurisdiction: "us/states/ne"
+legislature: "Nebraska Legislature"
+session: "107"
+identifier: "LB 2"
+citation: "Nebraska LB 2 (107)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Briese"]
+version_count: 3
+action_count: 52
+vote_count: 12
+first_action: "2021-01-07"
+last_action: "2021-05-26"
+source: "openstates"
+source_identifier: "ocd-bill/356e25bf-db79-41b0-83ae-e1ae7dd501b7"
+source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2021"
+source_hash: "bceee3aa8050bcbf9e65148ffc180768c70ed6dc7fc6528b2c842ff64a355a42"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-ne"]
+---
+
+# Nebraska LB 2 (107) — Change the valuation of agricultural land and horticultural land for certain school district taxes
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Intro/LB2.pdf)
+2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Final/LB2.pdf)
+3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Slip/LB2.pdf)
+
+## Votes
+
+- Passed on Final Reading 36-6-7 — **36–6** (pass) · legislature
+- Briese AM1165 adopted — **35–0** (fail) · legislature
+- Motion to return to Select File failed — **5–38** (fail) · legislature
+- Motion to return to Select File failed — **7–34** (fail) · legislature
+- Hansen, M. MO39 failed — **6–34** (fail) · legislature
+- Advanced to Enrollment and Review Initial — **38–3** (pass) · legislature
+- Briese FA27 adopted — **25–11** (fail) · legislature
+- Cavanaugh, M. MO87 failed — **2–39** (fail) · legislature
+- Briese MO88 prevailed — **40–1** (fail) · legislature
+- Revenue AM638 adopted — **37–0** (fail) · legislature
+- Groene AM1063 adopted — **37–1** (fail) · legislature
+- Cavanaugh, M. MO86 failed — **1–38** (fail) · legislature
+
+## Sponsors
+
+- Briese — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2021-05-26** Approved by Governor on May 24, 2021 `executive-signature`
+- **2021-05-19** Presented to Governor on May 19, 2021 `executive-receipt`
+- **2021-05-19** President/Speaker signed `passage`
+- **2021-05-19** Passed on Final Reading 36-6-7 `passage`
+- **2021-05-19** Cavanaugh, M. MO87 failed
+- **2021-05-19** Briese MO88 prevailed
+- **2021-05-19** Briese MO88 Invoke cloture pursuant to Rule 7, Sec. 10 filed `filing`
+- **2021-05-19** Cavanaugh, M. MO87 Bracket until June 6, 2021 filed `filing`
+- **2021-05-19** Cavanaugh, M. MO86 failed
+- **2021-05-19** Cavanaugh, M. MO86 Recommit to the Revenue Committee filed `filing`
+- **2021-05-19** Cavanaugh, M. MO85 withdrawn
+- **2021-05-19** Cavanaugh, M. MO85 Bracket until June 5, 2021 filed `filing`
+- **2021-05-19** Cavanaugh, M. MO84 withdrawn
+- **2021-05-19** Cavanaugh, M. MO84 Bracket until May 21, 2021 filed `filing`
+- **2021-05-19** Cavanaugh, M. MO83 withdrawn
+- **2021-05-19** Cavanaugh, M. MO83 Bracket until May 20, 2021 filed `filing`
+- **2021-05-19** Cavanaugh, M. AM1093 not considered
+- **2021-05-19** Motion to return to Select File failed `filing`
+- **2021-05-19** Cavanaugh, M. AM1093 filed `filing`
+- **2021-05-19** Cavanaugh, M. AM1181 not considered
+- **2021-05-19** Motion to return to Select File failed `filing`
+- **2021-05-19** Cavanaugh, M. AM1181 filed `filing`
+- **2021-05-04** Placed on Final Reading `reading-3`
+- **2021-04-28** Advanced to Enrollment and Review for Engrossment
+- **2021-04-28** Briese AM1165 adopted
+- **2021-04-28** Enrollment and Review ER66 adopted
+- **2021-04-27** Briese AM1165 filed `filing`
+- **2021-04-23** Enrollment and Review ER66 filed `filing`
+- **2021-04-23** Placed on Select File with ER66 `filing`
+- **2021-04-21** Advanced to Enrollment and Review Initial
+- **2021-04-21** Revenue AM638 adopted
+- **2021-04-21** Groene AM1063 adopted
+- **2021-04-21** Hansen, M. MO39 failed
+- **2021-04-21** Hansen, M. MO39 Bracket bill until June 10, 2021 filed `filing`
+- **2021-04-21** Groene AM1063 pending
+- **2021-04-21** Groene AM1063 filed `filing`
+- **2021-04-21** Revenue AM638 pending
+- **2021-04-21** Briese FA27 adopted
+- **2021-04-21** Briese FA27 filed `filing`
+- **2021-04-21** Briese AM868 withdrawn
+- **2021-04-20** Briese FA15 withdrawn
+- **2021-04-20** Briese AM868 pending
+- **2021-04-20** Revenue AM638 pending
+- **2021-04-20** Murman name added
+- **2021-04-06** Briese AM868 filed `filing`
+- **2021-04-01** Briese FA15 filed `filing`
+- **2021-03-17** Revenue AM638 filed `filing`
+- **2021-03-17** Placed on General File with AM638 `filing`
+- **2021-03-12** Briese priority bill
+- **2021-02-02** Notice of hearing for February 10, 2021
+- **2021-01-11** Referred to Revenue Committee `referral-committee`
+- **2021-01-07** Date of introduction `introduction`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/356e25bf-db79-41b0-83ae-e1ae7dd501b7`. Confidence: reported (aggregated from official Nebraska legislature records).
+