---
type: "Bill"
title: "Change procedures for property tax refunds"
description: "Change procedures for property tax refunds"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "108"
identifier: "LB 147"
citation: "Nebraska LB 147 (108)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kauth"]
version_count: 4
action_count: 63
vote_count: 7
first_action: "2023-01-09"
last_action: "2024-03-05"
source: "openstates"
source_identifier: "ocd-bill/c33d5be3-57fb-4dfa-aae5-0e9e057485dd"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2023"
source_hash: "a79c11e3c0eeda3337ccd071fe6585c74608dc606943689f3fe75046abf365de"
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 147 (108) — Change procedures for property tax refunds

## 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/LB147.pdf)
2. **Enrollment and Review ER49** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/ER49.pdf)
3. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Final/LB147.pdf)
4. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Slip/LB147.pdf)

## Votes

- Cavanaugh, M. MO44 failed — **7–29** (fail) · legislature
- Cavanaugh, M. MO38 failed — **3–40** (fail) · legislature
- Passed on Final Reading 41-0-8 — **41–0** (pass) · legislature
- Cavanaugh, M. MO39 failed — **5–23** (fail) · legislature
- Conrad MO41 failed — **10–32** (fail) · legislature
- Cavanaugh, M. MO43 failed — **2–28** (fail) · legislature
- Advanced to Enrollment and Review Initial — **31–2** (pass) · legislature

## Sponsors

- Kauth — primary (person)
- Wayne — cosponsor (person)

## Timeline

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

- **2024-03-05** Approved by Governor on March 5, 2024 `executive-signature`
- **2024-02-29** Wayne name added
- **2024-02-29** Wishart explanation of vote
- **2024-02-29** Presented to Governor on February 29, 2024 `executive-receipt`
- **2024-02-29** President/Speaker signed `passage`
- **2024-02-29** Passed on Final Reading 41-0-8 `passage`
- **2024-02-22** Placed on Final Reading `reading-3`
- **2024-02-14** Advanced to Enrollment and Review for Engrossment
- **2024-02-14** Enrollment and Review ER49 adopted
- **2024-02-08** Enrollment and Review ER49 filed `filing`
- **2024-02-08** Placed on Select File with ER49 `filing`
- **2024-02-06** Advanced to Enrollment and Review Initial
- **2024-02-06** Cavanaugh, M. AM577 withdrawn
- **2024-02-06** Cavanaugh, M. AM576 withdrawn
- **2024-02-06** Cavanaugh, M. AM575 withdrawn
- **2024-02-06** Cavanaugh, M. AM574 withdrawn
- **2024-02-06** Cavanaugh, M. AM573 withdrawn
- **2024-02-06** Cavanaugh, M. AM557 withdrawn
- **2024-02-06** Cavanaugh, M. AM558 withdrawn
- **2024-02-06** Cavanaugh, M. AM521 withdrawn
- **2024-02-06** Cavanaugh, M. FA21 withdrawn
- **2024-02-06** Cavanaugh, M. MO42 withdrawn
- **2024-01-03** Title printed. Carryover bill
- **2023-02-24** Cavanaugh, M. AM577 filed `filing`
- **2023-02-24** Cavanaugh, M. AM576 filed `filing`
- **2023-02-24** Cavanaugh, M. AM575 filed `filing`
- **2023-02-24** Cavanaugh, M. AM574 filed `filing`
- **2023-02-24** Cavanaugh, M. AM573 filed `filing`
- **2023-02-24** Cavanaugh, M. MO42 Indefinitely postpone filed `filing`
- **2023-02-24** Cavanaugh, M. FA21 refiled `filing`
- **2023-02-24** Cavanaugh, M. AM521 refiled `filing`
- **2023-02-24** Cavanaugh, M. AM558 refiled `filing`
- **2023-02-24** Cavanaugh, M. AM557 refiled `filing`
- **2023-02-24** Cavanaugh, M. MO44 failed
- **2023-02-24** Cavanaugh, M. MO44 Reconsider the vote on MO43 filed `filing`
- **2023-02-24** Cavanaugh, M. MO43 failed
- **2023-02-24** Cavanaugh, M. MO43 Recommit to Revenue filed `filing`
- **2023-02-24** Conrad MO41 failed
- **2023-02-24** Conrad MO41 Pass over LB 147 pursuant to Rule 6, Section 3(d) filed `filing`
- **2023-02-24** Cavanaugh, M. MO40 withdrawn
- **2023-02-24** Cavanaugh, M. FA21 withdrawn
- **2023-02-24** Cavanaugh, M. AM521 withdrawn
- **2023-02-24** Cavanaugh, M. AM558 withdrawn
- **2023-02-24** Cavanaugh, M. AM557 withdrawn
- **2023-02-23** Cavanaugh, M. AM521 filed `filing`
- **2023-02-23** Cavanaugh, M. AM558 filed `filing`
- **2023-02-23** Cavanaugh, M. AM557 filed `filing`
- **2023-02-23** Cavanaugh, M. FA21 filed `filing`
- **2023-02-23** Cavanaugh, M. MO40 pending
- **2023-02-23** Cavanaugh, M. MO40 Recommit to Revenue Committee filed `filing`
- **2023-02-23** Cavanaugh, M. MO39 failed
- **2023-02-23** Cavanaugh, M. MO39 pending
- **2023-02-23** Cavanaugh, M. MO39 Reconsider the vote on MO38 filed `filing`
- **2023-02-23** Cavanaugh, M. MO38 failed
- **2023-02-23** Cavanaugh, M. MO38 Bracket until March 2, 2023 filed `filing`
- **2023-02-23** Cavanaugh, M. MO37 withdrawn
- **2023-02-23** Cavanaugh, M. MO37 Bracket until March 1, 2023 filed `filing`
- **2023-02-23** Cavanaugh, M. MO35 withdrawn
- **2023-02-22** Cavanaugh, M. MO35 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/c33d5be3-57fb-4dfa-aae5-0e9e057485dd`. Confidence: reported (aggregated from official Nebraska legislature records).