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  • Be a part of HISTORY!!!

    If you would like a representative to contact you and set up an opportunity to sign one or both of these historic petitions, please fill out this form and submit. Thank you for bringing immediate and meaningful Property Tax Relief to Nebraska.

  • DISCLAIMER TO SIGN PETITIONS:

    This form is not the actual petition. Its' sole purpose is to collect your contact information so that a representative of our campaign can set up a time to sign the official Nebraska ballot initiative petitions. To be qualified to sign the petitions you must be a registered voter of the State of Nebraska or will be so registered and qualified on or before the date on which these petitions are required to be filed with the Secretary of State.
  • 50% Reduction in Taxable Property Valuation - Nebraska

    50% Reduction in the TAXABLE Property Valuation Petition

    The object of this petition is to reduce by 50% the taxable valuation of real, agricultural, and horticultural property by amending section 77-201, Revised Statutes Cumulative Supplement, 2024; and to repeal the original section.

  • Section 1. Section 77-201, Revised Statutes Cumulative Supplement, 2024, is amended to read:

    77-201 (1) Except as provided in subsections (2) through (4) of this section, all real property in this state, not expressly exempt therefrom, shall be subject to taxation and shall be valued at fifty percent of its actual value. 

    (2) Agricultural land and horticultural land as defined in section 77-1359 shall constitute a separate and distinct class of property for purposes of property taxation, shall be subject to taxation, unless expressly exempt from taxation, and shall be valued at thirty-seven and five-tenths seventy- five percent of its actual value, except that for school district taxes levied to pay the principal and interest on bonds that are approved by a vote of the people on or after January 1, 2022 2027, such land shall be valued at twenty-five fifty percent of its actual value. 

    (3) Agricultural land and horticultural land actively devoted to agricultural or horticultural purposes which has value for purposes other than agricultural or horticultural uses and which meets the qualifications for special valuation under section 77-1344 shall constitute a separate and distinct class of property for purposes of property taxation, shall be subject to taxation, and shall be valued for taxation at thirty-seven and five-tenths seventy-five percent of its special valuation as defined in section 77-1343, except that for school district taxes levied to pay the principal and interest on bonds that are approved by a vote of the people on or after January 1, 2022 2027, such land shall be valued at twenty-five fifty percent of its special valuation as defined in section 77-1343. 

    (4) Historically significant real property which meets the qualifications for historic rehabilitation valuation under sections 77-1385 to 77-1394 shall be valued for taxation as provided in such sections. 

    (5) Tangible personal property, not including motor vehicles, trailers, and semitrailers registered for operation on the highways of this state, shall constitute a separate and distinct class of property for purposes of property taxation, shall be subject to taxation, unless expressly exempt from taxation, and shall be valued at its net book value. Tangible personal property transferred as a gift or devise or as part of a transaction which is not a purchase shall be subject to taxation based upon the date the property was acquired by the previous owner and at the previous owner's Nebraska adjusted basis. Tangible personal property acquired as replacement property for converted property shall be subject to taxation based upon the date the converted property was acquired and at the Nebraska adjusted basis of the converted property unless insurance proceeds are payable by reason of the conversion. For purposes of this subsection, (a) converted property means tangible personal property which is compulsorily or involuntarily converted as a result of its destruction in whole or in part, theft, seizure, requisition, or condemnation, or the threat or imminence thereof, and no gain or loss is recognized for federal or state income tax purposes by the holder of the property as a result of the conversion and (b) replacement property means tangible personal property acquired within two years after the close of the calendar year in which tangible personal property was converted and which is, except for date of construction or manufacture, substantially the same as the converted property. 

    (6) The changes made to this section by this initiative measure become applicable as of January 1, 2027. 

    Section 2. Original section 77-201, Revised Statutes Cumulative Supplement, 2024, is repealed.

  • 3% Cap on Annual Property Valuations - Nebraska

    3% Cap on Annual Property Valuation Assessments Petition

    The object of this petition is a constitutional amendment that limits the annual growth of property tax bills for individual parcels to the lesser of the total state’s general fund receipts or three percent. The amendment aims to provide property owners of Nebraska with predictability and protection against excessive tax increases from year to year.

  • Article VIII of the Constitution of Nebraska shall be amended by adding a new section 14 as shown:

    VIII-14 (1) Beginning January 1, 2027:

    Real property shall be divided into two separate classes for property taxation. The two classes shall be:

    (i) Agricultural land; and
    (ii) Nonagricultural land;


    The property taxes levied on any parcel of real property shall not increase, from one year to the next, by more than the allowable growth percentage except in those cases when the property valuation is adjusted pursuant to subdivision (2)(e) of this section.

    (2) For purposes of this section:

    (a) Agricultural land means real property that is primarily used for agricultural or horticultural purposes;

    (b) Agricultural or horticultural purposes means used for the commercial production of any plant or animal product in a raw or unprocessed state that is derived from the science and art of agriculture, aquaculture, or horticulture;

    (c) Nonagricultural land means any real property other than agricultural land;

    (d) Allowable growth percentage means the greater of zero percent or the lesser of:

    (i) Three percent; or

    (ii) The annual percentage change in Nebraska's total state general fund receipts for the period ending on December 31st of the preceding year.

    (e) Property valuation means the assessed value of the real property for 2025, except that a property’s value shall be adjusted when purchased, when newly constructed, or when a change of ownership has occurred after the 2025 assessment.

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