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---
type: "Bill"
title: "Change provisions relating to property tax protests"
description: "Change provisions relating to property tax protests"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "107"
identifier: "LB 291"
citation: "Nebraska LB 291 (107)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Friesen"]
version_count: 3
action_count: 16
vote_count: 4
first_action: "2021-01-12"
last_action: "2021-05-21"
source: "openstates"
source_identifier: "ocd-bill/f467fba8-56be-429f-9b85-42b383b745d9"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2021"
source_hash: "0ab3945d813c39d9f4b657d569f7a972f2f0ff2866695d356e762103c2774c4e"
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 291 (107) — Change provisions relating to property tax protests
## 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/LB291.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Final/LB291.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Slip/LB291.pdf)
## Votes
- Advanced to Enrollment and Review Initial — **381** (pass) · legislature
- Passed on Final Reading 32-1-16 — **321** (pass) · legislature
- Friesen AM1023 adopted — **411** (fail) · legislature
- Advanced to Enrollment and Review for Engrossment — **341** (pass) · legislature
## Sponsors
- Friesen — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-05-21** Approved by Governor on May 21, 2021 `executive-signature`
- **2021-05-20** Presented to Governor on May 19, 2021 `executive-receipt`
- **2021-05-19** President/Speaker signed `passage`
- **2021-05-19** Passed on Final Reading 32-1-16 `passage`
- **2021-05-19** Cavanaugh, M. MO80 withdrawn
- **2021-05-19** Cavanaugh, M. MO80 Recommit to the Revenue Committee filed `filing`
- **2021-04-28** Placed on Final Reading `reading-3`
- **2021-04-27** Advanced to Enrollment and Review for Engrossment
- **2021-04-21** Placed on Select File `filing`
- **2021-04-20** Advanced to Enrollment and Review Initial
- **2021-04-20** Friesen AM1023 adopted
- **2021-04-20** Friesen AM1023 filed `filing`
- **2021-03-25** Placed on General File `filing`
- **2021-02-09** Notice of hearing for February 17, 2021
- **2021-01-14** Referred to Revenue Committee `referral-committee`
- **2021-01-12** 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/f467fba8-56be-429f-9b85-42b383b745d9`. Confidence: reported (aggregated from official Nebraska legislature records).