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

legislation/us/states/ne/108/lb-126.md

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+---
+type: "Bill"
+title: "Change provisions relating to homestead exemptions and property assessment and tax rolls"
+description: "Change provisions relating to homestead exemptions and property assessment and tax rolls"
+jurisdiction: "us/states/ne"
+legislature: "Nebraska Legislature"
+session: "108"
+identifier: "LB 126"
+citation: "Nebraska LB 126 (108)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Day"]
+version_count: 7
+action_count: 40
+vote_count: 5
+first_action: "2023-01-06"
+last_action: "2024-04-25"
+source: "openstates"
+source_identifier: "ocd-bill/332c86da-3262-4900-be73-3f0241dcf0ec"
+source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2023"
+source_hash: "3705ec1159ea420852d81f67962c68acbe62d133ea28f5cd52479aba7f635e4e"
+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 126 (108) — Change provisions relating to homestead exemptions and property assessment and tax rolls
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Intro/LB126.pdf)
+2. **Enrollment and Review ER108** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/ER108.pdf)
+3. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Final/LB126.pdf)
+4. **Holdcroft AM3133** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM3133.pdf)
+5. **Linehan AM3404** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM3404.pdf)
+6. **Revenue AM2941** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM2941.pdf)
+7. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Slip/LB126.pdf)
+
+## Votes
+
+- Revenue AM2941 adopted — **39–0** (fail) · legislature
+- Linehan AM3404 adopted — **35–0** (fail) · legislature
+- Advanced to Enrollment and Review Initial — **39–0** (pass) · legislature
+- Holdcroft AM3133 adopted — **40–0** (fail) · legislature
+- Passed on Final Reading 49-0-0 — **49–0** (pass) · legislature
+
+## Sponsors
+
+- Day — primary (person)
+- Aguilar — cosponsor (person)
+- Blood — cosponsor (person)
+- Brewer — cosponsor (person)
+- Conrad — cosponsor (person)
+- Holdcroft — cosponsor (person)
+- Jacobson — cosponsor (person)
+- Vargas — cosponsor (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2024-04-25** Provisions/portions of LB1151 amended into LB126 by AM2941
+- **2024-04-25** Provisions/portions of LB1019 amended into LB126 by AM3133
+- **2024-04-25** Approved by Governor on April 23, 2024 `executive-signature`
+- **2024-04-18** Presented to Governor on April 18, 2024 `executive-receipt`
+- **2024-04-18** President/Speaker signed `passage`
+- **2024-04-18** Passed on Final Reading 49-0-0 `passage`
+- **2024-04-18** Dispensing of reading at large approved
+- **2024-04-10** Enrollment and Review ST80 recorded
+- **2024-04-10** Enrollment and Review ST80 filed `filing`
+- **2024-04-10** Placed on Final Reading with ST80 `reading-3`
+- **2024-04-10** Advanced to Enrollment and Review for Engrossment
+- **2024-04-10** Linehan AM3404 adopted
+- **2024-04-10** Day MO1343 withdrawn
+- **2024-04-10** Day MO1342 withdrawn
+- **2024-04-10** Day MO1344 withdrawn
+- **2024-04-10** Enrollment and Review ER108 adopted
+- **2024-04-09** Linehan AM3404 to ER108 filed `filing`
+- **2024-04-03** Day MO1344 Bracket until April 18, 2024 filed `filing`
+- **2024-04-03** Day MO1343 Indefinitely postpone filed `filing`
+- **2024-04-03** Day MO1342 Recommit to the Revenue Committee filed `filing`
+- **2024-03-28** Enrollment and Review ER108 filed `filing`
+- **2024-03-28** Placed on Select File with ER108 `filing`
+- **2024-03-21** Vargas name added
+- **2024-03-20** Advanced to Enrollment and Review Initial
+- **2024-03-20** Revenue AM2941 adopted
+- **2024-03-20** Holdcroft AM3133 adopted
+- **2024-03-20** Holdcroft AM3133 to AM2941 filed `filing`
+- **2024-03-13** Revenue AM2941 filed `filing`
+- **2024-03-13** Placed on General File with AM2941 `committee-passage`
+- **2024-02-02** Jacobson name added
+- **2024-01-31** Blood name added
+- **2024-01-03** Brewer name added
+- **2024-01-03** Day priority bill
+- **2024-01-03** Title printed. Carryover bill
+- **2023-02-16** Holdcroft name added
+- **2023-02-15** Notice of hearing for February 22, 2023
+- **2023-01-17** Conrad name added
+- **2023-01-10** Aguilar name added
+- **2023-01-10** Referred to Revenue Committee `referral-committee`
+- **2023-01-06** 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/332c86da-3262-4900-be73-3f0241dcf0ec`. Confidence: reported (aggregated from official Nebraska legislature records).
+