---
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).