---
type: "Bill"
title: "Change provisions relating to agricultural or horticultural land receiving special valuation"
description: "Change provisions relating to agricultural or horticultural land receiving special valuation"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "108"
identifier: "LB 877"
citation: "Nebraska LB 877 (108)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Holdcroft"]
version_count: 5
action_count: 17
vote_count: 3
first_action: "2024-01-03"
last_action: "2024-04-02"
source: "openstates"
source_identifier: "ocd-bill/71c621df-3beb-4b20-80f3-75f359105c0d"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2024"
source_hash: "add55f80f45f20c0152e329e434b39130f87062744ff712c737d2afa60b61b05"
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 877 (108) — Change provisions relating to agricultural or horticultural land receiving special valuation

## 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/LB877.pdf)
2. **Enrollment and Review ER76** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/ER76.pdf)
3. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Final/LB877.pdf)
4. **Revenue AM2420** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM2420.pdf)
5. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Slip/LB877.pdf)

## Votes

- Passed on Final Reading with Emergency Clause 45-0-4 — **45–0** (pass) · legislature
- Revenue AM2420 adopted — **36–0** (fail) · legislature
- Advanced to Enrollment and Review Initial — **40–0** (pass) · legislature

## Sponsors

- Holdcroft — primary (person)
- Ballard — cosponsor (person)

## Timeline

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

- **2024-04-02** Approved by Governor on April 2, 2024 `executive-signature`
- **2024-03-28** Presented to Governor on March 28, 2024 `executive-receipt`
- **2024-03-28** President/Speaker signed `passage`
- **2024-03-28** Passed on Final Reading with Emergency Clause 45-0-4 `passage`
- **2024-03-19** Placed on Final Reading `reading-3`
- **2024-03-14** Advanced to Enrollment and Review for Engrossment
- **2024-03-14** Enrollment and Review ER76 adopted
- **2024-03-06** Enrollment and Review ER76 filed `filing`
- **2024-03-06** Placed on Select File with ER76 `filing`
- **2024-03-04** Advanced to Enrollment and Review Initial
- **2024-03-04** Revenue AM2420 adopted
- **2024-02-14** Revenue AM2420 filed `filing`
- **2024-02-14** Placed on General File with AM2420 `committee-passage`
- **2024-02-02** Ballard name added
- **2024-02-01** Notice of hearing for February 08, 2024
- **2024-01-05** Referred to Revenue Committee `referral-committee`
- **2024-01-03** 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/71c621df-3beb-4b20-80f3-75f359105c0d`. Confidence: reported (aggregated from official Nebraska legislature records).