---
type: "Bill"
title: "Change provisions relating to assessment of improvements on leased lands and methods for giving notice by the Tax Commissioner"
description: "Change provisions relating to assessment of improvements on leased lands and methods for giving notice by the Tax Commissioner"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "108"
identifier: "LB 146"
citation: "Nebraska LB 146 (108)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kauth"]
version_count: 3
action_count: 15
vote_count: 3
first_action: "2023-01-09"
last_action: "2024-02-14"
source: "openstates"
source_identifier: "ocd-bill/28a609a7-53ff-4880-b432-62db162ee020"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2023"
source_hash: "2c7a02a1ec85cdb90dabbacf3460ad2f43d5a2afdcb5cea5f853b2175a86d5aa"
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 146 (108) — Change provisions relating to assessment of improvements on leased lands and methods for giving notice by the Tax Commissioner

## 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/LB146.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Final/LB146.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Slip/LB146.pdf)

## Votes

- Advanced to Enrollment and Review Initial — **31–0** (pass) · legislature
- Passed on Final Reading 44-0-5 — **44–0** (pass) · legislature
- Cavanaugh, M. MO34 failed — **5–27** (fail) · legislature

## Sponsors

- Kauth — primary (person)

## Timeline

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

- **2024-02-14** Approved by Governor on February 13, 2024 `executive-signature`
- **2024-02-08** Presented to Governor on February 8, 2024 `executive-receipt`
- **2024-02-08** President/Speaker signed `passage`
- **2024-02-08** Passed on Final Reading 44-0-5 `passage`
- **2024-02-02** Placed on Final Reading `reading-3`
- **2024-01-30** Advanced to Enrollment and Review for Engrossment
- **2024-01-03** Title printed. Carryover bill
- **2023-02-24** Placed on Select File `filing`
- **2023-02-22** Advanced to Enrollment and Review Initial
- **2023-02-22** Cavanaugh, M. MO34 failed
- **2023-02-22** Cavanaugh, M. MO34 Bracket until February 24, 2023 filed `filing`
- **2023-02-07** Placed on General File `committee-passage`
- **2023-01-25** Notice of hearing for February 01, 2023
- **2023-01-11** Referred to Revenue Committee `referral-committee`
- **2023-01-09** 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/28a609a7-53ff-4880-b432-62db162ee020`. Confidence: reported (aggregated from official Nebraska legislature records).