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---
type: "Bill"
title: "Change provisions relating to county assessors, the Property Tax Administrator, real property assessments, taxes levied in counties, delinquent taxes owed to counties, remission of sales and use taxes, and mobile homes"
description: "Change provisions relating to county assessors, the Property Tax Administrator, real property assessments, taxes levied in counties, delinquent taxes owed to counties, remission of sales and use taxes, and mobile homes"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "109"
identifier: "LB 834"
citation: "Nebraska LB 834 (109)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kauth"]
version_count: 4
action_count: 24
vote_count: 3
first_action: "2026-01-08"
last_action: "2026-04-17"
source: "openstates"
source_identifier: "ocd-bill/30136af2-accc-484d-bcf8-b224aa9f536b"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2026"
source_hash: "b4fb60c3d07bac494798019139393f6ce6cca24eb62f5f3d03fcba6f636a36c7"
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 834 (109) — Change provisions relating to county assessors, the Property Tax Administrator, real property assessments, taxes levied in counties, delinquent taxes owed to counties, remission of sales and use taxes, and mobile homes
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB834.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB834.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB834.pdf)
4. **Strommen AM2252** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2252.pdf)
## Votes
- Advanced to Enrollment and Review Initial — **260** (pass) · legislature
- Strommen AM2252 adopted — **280** (fail) · legislature
- Passed on Final Reading 46-0-3 — **460** (pass) · legislature
## Sponsors
- Kauth — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2026-04-17** Provisions/portions of LB1230 amended into LB834 by AM2252
- **2026-04-17** Approved by Governor on April 14, 2026 `executive-signature`
- **2026-04-09** Presented to Governor on April 9, 2026 `executive-receipt`
- **2026-04-09** President/Speaker signed `passage`
- **2026-04-09** Passed on Final Reading 46-0-3 `passage`
- **2026-04-09** Dispensing of reading at large approved
- **2026-04-09** Raybould MO583 withdrawn
- **2026-04-09** Raybould MO583 pending
- **2026-04-09** Raybould MO583 pending
- **2026-04-09** Raybould MO583 Recommit to the Revenue Committee filed `filing`
- **2026-03-17** Enrollment and Review ST67 recorded
- **2026-03-17** Enrollment and Review ST67 filed `filing`
- **2026-03-17** Placed on Final Reading with ST67 `reading-3`
- **2026-03-06** Advanced to Enrollment and Review for Engrossment
- **2026-03-06** Strommen AM2252 adopted
- **2026-03-06** Kauth FA474 withdrawn
- **2026-02-26** Strommen AM2252 filed `filing`
- **2026-02-26** Placed on Select File `filing`
- **2026-02-19** Advanced to Enrollment and Review Initial
- **2026-02-12** Placed on General File `committee-passage`
- **2026-01-14** Notice of hearing for January 21, 2026
- **2026-01-12** Referred to Revenue Committee `referral-committee`
- **2026-01-09** Kauth FA474 filed `filing`
- **2026-01-08** 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/30136af2-accc-484d-bcf8-b224aa9f536b`. Confidence: reported (aggregated from official Nebraska legislature records).