LB1114 - Community Improvement District Act and Tax Levy Authorization
Summary
The Nebraska Legislature passed and enrolled LB1114, adopting the Community Improvement District Act and authorizing community improvement districts to levy property taxes. The bill also modifies provisions of the Community Development Law, Municipal Inland Port Authority Act, and related municipal statutes concerning extraterritorial jurisdiction, sanitary districts, housing authorities, and local economic development. The Urban Affairs Committee sponsored the legislation, which cleared both chambers with multiple amendments.
What changed
LB1114 enacts the Community Improvement District Act in Nebraska, establishing new authority for community improvement districts to levy property taxes within their boundaries. The bill comprehensively amends multiple municipal development statutes, including modifications to the Community Development Law, Municipal Inland Port Authority Act, and provisions governing extraterritorial jurisdiction, sanitary and improvement districts, and housing agencies. Multiple floor amendments were adopted during the legislative process addressing specific provisions of the Urban Affairs Committee substitute.
Local governments, developers, property owners, and municipal authorities within Nebraska should monitor implementation of this legislation, as it creates new mechanisms for community improvement district formation and property tax financing. The expanded authority for tax levies and modifications to municipal development laws may affect existing district structures, development projects, and local economic development initiatives across the state.
What to do next
- Review LB1114 provisions to determine applicability to local community improvement districts
- Assess property tax levy authority changes for compliance with updated Community Development Law
- Monitor for governor's signature and effective date to understand implementation timeline
Archived snapshot
Apr 8, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
ChangeBridge / Nebraska / LB1114 Enrolled LB1114 LB Enrolled 2026-04-07
Adopt the Community Improvement District Act, authorize community improvement districts to levy property taxes, and change provisions related to the Community Development Law, the Municipal Inland Port Authority Act, extraterritorial jurisdiction, sanitary and improvement districts, housing authorities, housing agencies, the Nebraska Housing Agency Act, and the Local Option Municipal Economic Development Act
Bill Details
State Nebraska
Session 109th Legislature
Chamber House
Official Source nebraskalegislature.gov/bills/view_bill.ph...
LegiScan View on LegiScan
Sponsors
Urban Affairs Committee
Action History
2026-04-07 L Advanced to Enrollment and Review for Engrossment 2026-04-07 L McKinney FA1145 withdrawn 2026-04-07 L Ballard AM2913 adopted 2026-04-07 L McKinney AM2838 adopted 2026-04-07 L McKinney FA1178 adopted 2026-04-07 L McKinney FA1178 to AM2838 filed 2026-04-07 L McKinney MO565 prevailed 2026-04-07 L McKinney MO565 Reconsider the vote taken on AM2838 filed 2026-04-07 L McKinney AM2838 lost 2026-04-07 L Hallstrom AM3082 adopted 2026-04-07 L Hallstrom AM3082 to AM2838 filed 2026-04-07 L Hallstrom FA1142 withdrawn 2026-04-07 L Kauth FA773 withdrawn 2026-04-07 L Enrollment and Review ER160 adopted 2026-04-01 L McKinney FA1145 filed 2026-04-01 L Hallstrom FA1142 to AM2838 filed 2026-04-01 L Ballard AM2913 filed 2026-03-31 L McKinney AM2838 filed 2026-03-30 L Enrollment and Review ER160 filed 2026-03-30 L Placed on Select File with ER160 2026-03-20 L Advanced to Enrollment and Review Initial 2026-03-20 L Urban Affairs AM2360 adopted 2026-03-20 L Dover AM2493 adopted 2026-03-20 L McKinney AM2633 adopted 2026-03-20 L Jacobson AM2541 lost 2026-03-20 L McKinney AM2518 withdrawn 2026-03-20 L Jacobson AM2542 withdrawn 2026-03-20 L McKinney MO507 withdrawn 2026-03-20 L McKinney MO506 withdrawn 2026-03-20 L McKinney MO505 withdrawn 2026-03-18 L Dover AM2493 to AM2360 filed 2026-03-17 L McKinney AM2633 to AM2360 filed 2026-03-09 L McKinney MO507 Recommit to the Urban Affairs Committee filed 2026-03-09 L McKinney MO506 Bracket until April 17, 2026 filed 2026-03-09 L McKinney MO505 Indefinitely postpone pursuant to Rule 6, Sec. 3(f) filed 2026-03-09 L McKinney AM2518 to AM2360 filed 2026-03-09 L Jacobson AM2541 to AM2360 filed 2026-03-09 L Jacobson AM2542 to AM2360 filed 2026-03-05 L Urban Affairs AM2360 filed 2026-03-05 L Placed on General File with AM2360 2026-02-17 L Urban Affairs priority bill 2026-02-03 L Notice of hearing for February 10, 2026 2026-01-21 L Referred to Urban Affairs Committee 2026-01-20 L Kauth FA773 filed 2026-01-16 L Date of introduction
Votes
2026-03-20 Jacobson AM2541 lost Yea: 15 Nay: 15 2026-03-20 McKinney AM2633 adopted Yea: 38 Nay: 0 2026-03-20 Dover AM2493 adopted Yea: 27 Nay: 0 2026-03-20 Urban Affairs AM2360 adopted Yea: 35 Nay: 0 2026-03-20 Advanced to Enrollment and Review Initial Yea: 32 Nay: 0 2026-04-07 Hallstrom AM3082 adopted Yea: 25 Nay: 1 2026-04-07 McKinney AM2838 lost Yea: 21 Nay: 18 2026-04-07 McKinney MO565 prevailed Yea: 41 Nay: 2 2026-04-07 McKinney FA1178 adopted Yea: 44 Nay: 0 2026-04-07 McKinney AM2838 adopted Yea: 38 Nay: 0 2026-04-07 Ballard AM2913 adopted Yea: 44 Nay: 0
Committee Referrals
2026-01-21 L Urban Affairs
Amendments
2026-01-20 Kauth FA773 2026-03-05 Urban Affairs AM2360 2026-03-09 Jacobson AM2542 2026-03-09 Jacobson AM2541 2026-03-09 McKinney AM2518 2026-03-09 McKinney MO505 2026-03-09 McKinney MO506 2026-03-09 McKinney MO507 2026-03-17 McKinney AM2633 2026-03-18 Dover AM2493 2026-03-30 Enrollment and Review ER160 2026-03-31 McKinney AM2838 2026-04-01 Hallstrom FA1142 2026-04-01 Ballard AM2913 2026-04-01 McKinney FA1145 2026-04-07 McKinney FA1178 2026-04-07 Hallstrom AM3082 2026-04-07 McKinney MO565
Bill Text Versions
2026-01-16 Introduced Legislative data powered by LegiScan (CC BY 4.0)
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