---
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).