---
type: "Bill"
title: "Require the proration of property taxes when residential real property is sold"
description: "Require the proration of property taxes when residential real property is sold"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "107"
identifier: "LB 466"
citation: "Nebraska LB 466 (107)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Linehan"]
version_count: 3
action_count: 18
vote_count: 4
first_action: "2021-01-15"
last_action: "2021-05-05"
source: "openstates"
source_identifier: "ocd-bill/c734ef7f-4a2a-4aad-8b28-7619c35bc659"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2021"
source_hash: "4ef40cd8f6eb354a55af89b001ddf692fd9e3750d9b75b5d13986f42e7c2d26a"
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 466 (107) — Require the proration of property taxes when residential real property is sold

## 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/LB466.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Final/LB466.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Slip/LB466.pdf)

## Votes

- Passed on Final Reading 47-0-2 — **47–0** (pass) · legislature
- Advanced to Enrollment and Review Initial — **44–0** (pass) · legislature
- Revenue AM157 adopted — **44–0** (fail) · legislature
- Linehan AM927 adopted — **41–0** (fail) · legislature

## Sponsors

- Linehan — primary (person)

## Timeline

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

- **2021-05-05** Approved by Governor on May 5, 2021 `executive-signature`
- **2021-04-29** Presented to Governor on April 29, 2021 `executive-receipt`
- **2021-04-29** President/Speaker signed `passage`
- **2021-04-29** Passed on Final Reading 47-0-2 `passage`
- **2021-04-21** Placed on Final Reading with ST13 `reading-3`
- **2021-04-20** Advanced to Enrollment and Review for Engrossment
- **2021-04-20** Linehan AM927 adopted
- **2021-04-20** Linehan AM927 filed `filing`
- **2021-04-13** Placed on Select File `filing`
- **2021-04-12** Advanced to Enrollment and Review Initial
- **2021-04-12** Revenue AM157 adopted
- **2021-04-12** Flood AM873 withdrawn
- **2021-04-06** Flood AM873 filed `filing`
- **2021-03-25** Revenue AM157 filed `filing`
- **2021-03-25** Placed on General File with AM157 `filing`
- **2021-02-02** Notice of hearing for February 11, 2021
- **2021-01-20** Referred to Revenue Committee `referral-committee`
- **2021-01-15** 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/c734ef7f-4a2a-4aad-8b28-7619c35bc659`. Confidence: reported (aggregated from official Nebraska legislature records).