---
type: "Bill"
title: "Change provisions relating to the special valuation of agricultural and horticultural land"
description: "Change provisions relating to the special valuation of agricultural and horticultural land"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "106"
identifier: "LB 185"
citation: "Nebraska LB 185 (106)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Friesen"]
version_count: 3
action_count: 13
vote_count: 2
first_action: "2019-01-11"
last_action: "2019-03-13"
source: "openstates"
source_identifier: "ocd-bill/767c9a36-0c47-4c34-89a2-3aaef2bf9f28"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2019"
source_hash: "b05b1d9ca0873c0ef123a5154ed549570e97b470ccec5cee16040f36581d0dfb"
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 185 (106) — Change provisions relating to the special valuation of agricultural and horticultural land

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Intro/LB185.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Final/LB185.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Slip/LB185.pdf)

## Votes

- Advanced to Enrollment and Review Initial — **40–0** (pass) · legislature
- Passed on Final Reading 47-0-2 — **47–0** (pass) · legislature

## Sponsors

- Friesen — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-03-13** Approved by Governor on March 12, 2019 `executive-signature`
- **2019-03-07** Presented to Governor on March 07, 2019 `executive-receipt`
- **2019-03-07** President/Speaker signed `passage`
- **2019-03-07** Passed on Final Reading 47-0-2 `passage`
- **2019-03-05** Placed on Final Reading `reading-3`
- **2019-03-01** Advanced to Enrollment and Review for Engrossment
- **2019-02-19** Placed on Select File `filing`
- **2019-02-08** Advanced to Enrollment and Review Initial
- **2019-02-05** Placed on General File `filing`
- **2019-01-31** Erdman name added
- **2019-01-23** Notice of hearing for January 30, 2019
- **2019-01-15** Referred to Revenue Committee `referral-committee`
- **2019-01-11** 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/767c9a36-0c47-4c34-89a2-3aaef2bf9f28`. Confidence: reported (aggregated from official Nebraska legislature records).