County inheritance taxes would be eliminated as part of a tax relief proposal offered by Governor Heineman in his State of the State address on Thursday. He said,"Our proposal eliminates the inheritance tax. You've probably seen the recent headline in Forbes - Nebraska is named as a state "Where Not to Die in 2012." Even high tax states like Massachusetts, New York and California don't have an inheritance tax. Nebraska is one of only eight states that has an inheritance tax and we need to change that. I know you'll hear from county officials, but this is about good tax policy and completing the elimination of the death tax."

 

This proposal was introduced as LB 970. It will be referred to the Revenue Committee but a date has not been set for the public hearing. NACO opposes elimination of inheritance taxes.

 

In 2007-08, counties collected $41.8 million in inheritance taxes. This data does not reflect legislative changes that were enacted in 2007 to alter exemptions and tax rates. 

  

First-round debate on a bill that would require voters to present government-issued identification has been delayed. LB 239, which carried over from the 2011 session, appeared on the Legislature's agenda last week but was taken off the list of bills scheduled for debate on Tuesday. Senator Charlie Janssen, the bill's introducer, asked to have the bill pulled temporarily, but noted that it will likely be designated as a priority bill and debated later in the session. In addition to a Government, Military and Veterans Affairs Committee amendment shifting responsibility for issuing ID's to counties, thirteen amendments have been filed. 

  

Debate on a bill to eliminate treasurer's tax deeds will continue when the Legislature reconvenes on Tuesday morning. First-round debate on LB 370 began on Thursday.

 

Under existing law, the holder of a tax sales certificate may choose to foreclose on the property through a judicial process or request the issuance of a treasurer's tax deed. Much of the debate focused on the level of notice given to property owners and lienholders when a treasurer's deed is issued in comparison to a formal judicial foreclosure. 

  

NACO's Legislative Committee will meet on Jan. 27 to review and take positions on 2012 legislation and address carryover legislation, if necessary. The meeting will begin at 9:30 a.m. at the Nebraska State Education Association (NSEA) Building (605 S. 14th Street) in Lincoln. The NSEA Building is located directly north of the NACO office. After brief introductory remarks, affiliate groups will meet for discussion of bills pertinent to their membership. After the groups have met, the NACO Legislative Committee will reconvene as a whole to review and take positions on the entire list of bills. All county officials are encouraged to attend or discuss areas of concern with their NACO Board representative prior to the meeting.

 

Because lunch will be provided, please notify the NACO office at (402)434-5660 or leslie@nacone.org if you plan to attend. Because the Legislature is in session, parking around the Capitol may be limited. Public parking is not permitted behind the NSEA Building and parking behind the NACO office is very limited. A parking garage is available at the Cornhusker Marriott Hotel at 12^th and L Streets.

   

Following is a list of some of the bills with county impact that have been scheduled for public hearing in the coming weeks. Please check the Legislature's website for a full listing.

 

Tuesday, January 17

Transportation Committee

Room 1113 1:30 p.m.

* LB748 (Fischer) Eliminate provisions relating to denial of motor vehicle registration or operator's license to a person with outstanding arrest warrants

* LB769 (Fischer) Change provisions relating to application for and issuance of operators' licenses and state identification cards

* LB801 (Fischer) Eliminate obsolete references to designated county officials

 

Education Committee

Room 1525 1:30 p.m.

* LB763 (Louden) Change provisions relating to freeholder petitions and elementary sites

* LB800 (Louden) Change provisions relating to appraised value of school lands

 

Wednesday, January 18

Judiciary Committee

Room 1113 1:30 p.m.

* LB734 (Schumacher) Change provisions relating to replevin

* LB783(Wightman) Change provisions relating to powers of personal representatives

* LB790 (Coash) Transfer a county court judgeship to another district

* LB865 (McGill) Authorize the voluntary waiver of compensation by jurors

*LB908 (Lautenbaugh) Change the disposition of indigent defense court fees

 

Revenue Committee

Room 1524 1:30 p.m.

* LB727 (Cornett) Change various tax provisions

 

Natural Resources Committee

Room 1525 1:30 p.m.

* LB713 (Haar) Provide requirements for and prevent the prohibition of the installation of solar energy systems

 

Thursday, January 19

Revenue Committee

Room 1524 1:30 p.m.

* LB818 (Harr) Exempt certain deeds from the documentary stamp tax

* LB822 (Adams) Change notice provisions relating to changes in real property valuations

* LB851 (Fischer) Change provisions relating to tax receipts

 

Friday, January 20

Revenue Committee

Room 1524 1:30 p.m.

* LB750 (Cornett) Change provisions relating to comparable sales used for tax assessment

* LB762 (Louden) Change provisions relating to comparable sales used for tax assessment

 

Health and Human Services Committee

Room 1510 1:30 p.m.

* LB904 (Gloor) Change Vital Statistics Act reporting requirements for annulments and dissolutions of marriage

 

Government, Military and Veteran Affairs Committee

Room 1507 1:30 p.m.

* LB719 (Price) Change and eliminate provisions of the Records Management Act, transmission of reports, and certain surcharge and convenience fees

 

Judiciary Committee

Room 1113 1:30 p.m.

* LB793 (Lautenbaugh) Limit frivolous civil actions filed by prisoners

 

Monday, January 23

Banking, Commerce and Insurance Committee

Room 1507 1:30 p.m.

* LB879 (Pahls) Change a security requirement for depositories of public funds

 

Transportation and Telecommunications Committee

Room 1113 1:30 p.m.

* LB841 (Harms) Change provisions relating to permits for exceeding vehicle size and weight limitations

* LB764 (Louden) Change provisions relating to vehicle overload exceptions

* LB740 (Schilz) Change provisions relating to farmers hauling hay and livestock forage vehicles

* LB922 (Mello) Change provisions relating to vehicle load contents and spillage