This week I finally declared my priority bill for the year. Before I disclose my priority bill, let me first express my grave regret and sincere disappointment for not prioritizing LB 602, my agricultural land valuation bill. It has been my intention from the beginning of the legislative session to make LB 602 my priority bill. While the verdict is still out on LB 602, I realized that I had to change my strategy. I changed my mind when I had only 30 minutes to spare.
I have declared LB 432 as my priority bill. LB 432 will remove authority from tax asking entities to add delinquent taxes to their tax asking ability. LB 432 will remove that portion of Nebraska’s State Statute 13-508 which provides tax asking entities with the option of adding delinquent taxes to their tax asking ability.
There really is no such thing as a delinquent tax in the State of Nebraska. When we surveyed Nebraska’s counties, we discovered from those that responded to us that none of them could report more than 0.05 percent in delinquent property taxes per year. However, many tax asking entities in our State add an allowance for delinquent taxes into their budgets. I believe this is wrong. Whenever delinquent property taxes do occur, they get sold on the first Monday in March. So, there really is no such thing as a delinquent tax in our State.
Because there really are no delinquent taxes in Nebraska, I introduced LB 432 as a way to save our State some sorely needed revenue in property taxes. Whenever I talk to my constituents across district 47, they almost always ask me for some property tax relief. Consequently, property tax relief, as well as agricultural land valuation reform, have been my two highest priorities as the State Senator of Legislative District 47.
On April 6, 1931 Robert Quillen quipped in The Lincoln Star newspaper that, “Another difference between death and taxes is that death doesn’t get worse every time the legislature meets.“ May this proverb never be uttered again in our State!