A Complete Guide to Nebraska Legislative Bills Affecting Rental Property Owners

The 2025 and 2026 Nebraska legislative sessions have introduced sweeping changes that will fundamentally reshape landlord-tenant relationships across the state. From fee restrictions and eviction timelines to jury trial rights and tax implications, property owners and managers face a complex landscape of new compliance requirements. This comprehensive guide examines every major bill currently under consideration, providing rental property professionals with the critical information needed to prepare for potential regulatory changes.

2025 Legislative Bills

The following bills were introduced during the 2025 Nebraska legislative session:

LB 17: Landlord Fee Restrictions (Introduced by State Senator Cavanaugh)

What It Does: Restricts landlords to charging only rent, capped security deposits, limited late fees, bounced check fees, and actual-cost application fees while prohibiting most other tenant charges.

LB 17 establishes comprehensive limitations on fees landlords can charge tenants and prospective applicants. Landlords would only be permitted to charge rent, security deposits (capped at one month’s rent plus 25% for pet deposits), bounced check fees (limited to actual costs), late fees (capped at 5% of overdue rent or $50, whichever is less), and application fees (limited to actual credit or background check costs). The legislation prohibits charging application fees when no units are available and requires written receipts for all application fees. Landlords cannot use application fees until earlier applicants are rejected or decline, substantially slowing the tenant selection process. Violations would be treated as Consumer Protection Act infractions, exposing landlords to fines up to $300 per violation plus court and attorney fees.

Key Provisions:

• Limits late fees to 5% of overdue rent or $50 (whichever is less)

• Caps security deposits at one month’s rent (plus 25% for pet deposits)

• Restricts application fees to actual cost of credit/background checks

• Prohibits charging application fees when no units are available

• Requires written receipts for all application fees

• Landlords cannot use application fees until earlier applicants are rejected or decline

• Violations result in fines up to $300 per violation plus court costs

LB 92: Residential Clean Slate Act (Introduced by State Senator McKinney)

What It Does: Allows tenants to seal eviction records under specific circumstances, making them invisible to landlords and treating them as if they never occurred.

LB 92 creates a pathway for tenants to seal eviction records under specific circumstances. Courts must automatically seal records when eviction cases are dismissed. Tenants can petition for sealing if cases were reversed, no writ of restitution was executed, evictions occurred during the COVID-19 emergency (March 13, 2020 – June 30, 2021), minors were named as defendants, or judgments violated tenant protection statutes. After three years, tenants can request sealing regardless of circumstances. Once sealed, courts must respond to inquiries as if the eviction never occurred, and landlords are prohibited from considering sealed records during housing application evaluations.

Key Provisions:

• Courts automatically seal eviction records when cases are dismissed

• Tenants can petition to seal records if cases were reversed or writs weren’t executed

• COVID-19 evictions (March 13, 2020 – June 30, 2021) eligible for sealing

• After three years, any eviction record can be sealed upon petition

• Sealed records are treated as if the eviction never happened

• Landlords cannot ask about or consider sealed eviction records

• Tenants can legally deny sealed evictions on housing applications

LB 101: Tenants’ Right to Jury Trial at Eviction (Introduced by State Senator Dungan)

What It Does: Grants tenants an absolute right to jury trials in eviction cases that cannot be waived by lease provisions, potentially extending evictions to six months or longer.

LB 101 establishes tenants’ rights to jury trials in eviction proceedings without allowing contractual waivers of this right. Tenants can request jury trials when responding to summons or at their first court appearance, with courts required to inform tenants of this right if not initially requested. When evictions proceed to jury trial, courts may schedule hearings based on overall calendar availability rather than adhering to strict 10-14 day timelines, potentially extending eviction processes to six months or longer as experienced in other jurisdictions permitting jury trials. Critically, LB 101 does not permit landlords and tenants to waive the jury trial right through lease provisions, making jury trials an absolute tenant right that cannot be contracted away.

Key Provisions:

• Grants tenants the right to request a jury trial in eviction cases

• Courts must inform tenants of jury trial rights if not initially requested

• Jury trials extend eviction timelines from 10-14 days to potentially 6+ months

• Rental agreements CANNOT waive tenant’s jury trial right

• No contractual opt-out allowed – this is an absolute tenant right

• Courts schedule jury trials based on calendar availability, not strict deadlines

LB 223: Source of Income as Protected Class (Introduced by State Senator Guereca)

What It Does: Makes source of income a protected class under Fair Housing laws, prohibiting landlords from refusing tenants who use Section 8 vouchers or other lawful income sources to pay rent.

LB 223 designates lawful source of income as a protected class under Nebraska’s Fair Housing laws. The legislation broadly defines “lawful source of income” to include Social Security benefits, child support, foster care subsidies, alimony, veterans benefits, Section 8 vouchers, federal/state/local housing assistance, and “any source of lawful income.” Landlords could not refuse applicants based on income source, raising practical questions about one-time housing assistance, parental financial support, and other non-traditional income documentation. Compliance challenges emerge regarding verification requirements and long-term lease obligations when income sources are temporary.

Key Provisions:

• Makes “lawful source of income” a protected class under Fair Housing laws

• Prohibits refusing tenants who use Section 8 vouchers or housing assistance

• Includes Social Security, child support, alimony, veterans benefits, foster care subsidies

• Covers federal, state, and local housing assistance programs

• Broadly includes “any source of lawful income” (creates ambiguity)

• Landlords cannot discriminate based on how rent is paid

• Raises questions about temporary income sources and parental support

LB 235: Extended Trial Deadlines for Evictions (Introduced by State Senator Conrad)

What It Does: Extends eviction timelines by allowing courts flexibility beyond the standard 10-14 day window and guarantees tenants at least 10 days after writ issuance before physical removal.

LB 235 modifies eviction timelines by allowing courts to extend the standard 10-14 day trial window following summons issuance. The bill changes writ of restitution execution requirements from “not more than 10 days” to “not less than 10 days” after issuance, giving tenants additional time before physical removal. Courts retain authority to implement earlier timelines when tenants pose proven immediate danger to others or when both parties mutually consent, maintaining flexibility for clear and present danger situations.

Key Provisions:

• Courts can extend the standard 10-14 day eviction trial timeline

• Changes writ of restitution from “not more than 10 days” to “not less than 10 days”

• Gives tenants at least 10 days after writ issuance before physical removal

• Courts can implement earlier timelines if tenant poses proven immediate danger

• Earlier timelines also allowed with mutual consent of both parties

• Provides flexibility while giving tenants more time to vacate

LB 267: Landlord Requirements for Domestic Violence Cases (Introduced by State Senator Guereca)

What It Does: Enables domestic violence victims to remove perpetrators from leases and requires landlords to serve eviction notices against only the perpetrator while changing locks for victim safety.

LB 267 streamlines procedures for removing perpetrators following domestic violence incidents. Tenants experiencing domestic violence from co-tenants or occupants can require landlords to serve five-day notices and pursue eviction against only the perpetrator upon providing protective orders or qualified third-party certification. Landlords must install new locks upon perpetrator departure and refuse access unless law enforcement escorts the perpetrator. If perpetrators fail to vacate, landlords must file lawsuits exclusively against them, potentially recovering court costs and attorney fees. For external perpetrators not residing in the unit, landlords must change locks within 24 hours of tenant requests accompanied by protective documentation, or tenants can perform lock changes themselves and require landlord reimbursement.

Key Provisions:

• Allows victims to remove domestic violence perpetrators from lease

• Landlords must serve 5-day notice to perpetrator (not victim)

• Eviction actions filed against perpetrator only

• Landlords must install new locks when perpetrator vacates

• Landlords can recover court costs and attorney fees from perpetrator

• For external perpetrators: locks must be changed within 24 hours

• If landlord fails to change locks, tenant can do it and bill landlord

• Landlords not liable for good faith actions under this law

LB 287: Bed Bug Responsibilities for Housing Agencies (Introduced by State Senator McKinney)

What It Does: Requires metropolitan housing agencies to inspect for bed bugs before renting, disclose adjacent infestations, respond to reports within strict timelines, and pay for all inspection and treatment costs.

LB 287 imposes comprehensive bed bug management requirements on metropolitan housing agencies. Agencies must inspect units for bed bugs before renting and cannot show, rent, or lease units with known or suspected infestations. Pre-rental disclosure is required if adjacent units are infested or undergoing treatment. When bed bugs are reported, agencies must acknowledge reports within five days, conduct inspections within five days, provide professional treatment within 14 days of confirming infestations, inspect adjacent units, notify tenants before entry, inform tenants of findings within five days, and maintain two-year written records of all reports and treatments. Housing agencies bear all inspection and treatment costs.

Key Provisions:

• Applies to housing agencies in metropolitan class cities (Omaha)

• Must inspect units for bed bugs before renting

• Cannot rent units with known or suspected infestations

• Must disclose if adjacent units are infested or being treated

• Must acknowledge bed bug reports within 5 days

• Must inspect within 5 days of report

• Must provide professional treatment within 14 days if bed bugs confirmed

• Must maintain 2-year records of all reports and treatments

• Housing agency pays all inspection and treatment costs

LB 443: Addressing Unlawful Squatting (Introduced by State Senator Von Gillern)

What It Does: Creates legal framework for addressing squatters by requiring law enforcement to issue warning citations giving individuals three days to prove legal residency before facing Class I misdemeanor charges.

LB 443 establishes procedures for addressing unauthorized property occupation with intent to claim ownership. Law enforcement with probable cause of unlawful squatting must issue warning citations rather than immediate arrests, giving individuals three business days to appear and present valid documentation proving residency rights (deeds, titles, rental agreements, or payment proof). Probable cause indicators include occupants or belongings on apparently abandoned properties and temporary structure construction. Individuals failing to comply within three days or providing fraudulent documentation face Class I misdemeanor charges upon arrest and conviction, carrying potential jail time and fines.

Key Provisions:

• Defines unlawful squatting as occupying property with intent to claim ownership

• Law enforcement issues warning citation (not immediate arrest)

• Squatters have 3 business days to prove legal residency rights

• Valid proof includes deeds, titles, rental agreements, or payment records

• Electronic or photographic copies of documents are acceptable

• Failure to appear or provide valid documents = Class I misdemeanor

• Creates legal framework where currently none exists

• Targets professional squatters who knowingly occupy others’ property

LB 469: New Eviction Notice Requirements (Introduced by State Senator Cavanaugh)

What It Does: Requires landlords to attach standardized informational forms about legal assistance, financial aid, and housing discrimination reporting to every eviction notice starting February 1, 2026.

LB 469 mandates standardized informational forms accompany all eviction notices beginning February 1, 2026. The State Court Administrator must create forms by January 1, 2026, including information about legal assistance resources, financial aid options for tenants facing eviction, and housing discrimination reporting procedures. Landlords must attach these forms to every eviction notice served, creating an additional compliance requirement and documentation burden in the eviction process.

Key Provisions:

• State Court Administrator creates standardized form by January 1, 2026

• Effective date: February 1, 2026

• Form must include information about legal assistance resources

• Must include details about financial aid for tenants facing eviction

• Must include housing discrimination reporting information

• Form available on Nebraska Supreme Court website

• Landlords must attach form to EVERY eviction notice

• Creates new compliance requirement and documentation burden

LB 506: The Landlord and Tenant Radon Awareness Act (Introduced by State Senator Hunt)

What It Does: Requires landlords to disclose radon test results and allows tenants to test for radon, terminate leases penalty-free within 90 days if hazards exist, or deduct mitigation costs from rent.

LB 506 establishes radon testing disclosure requirements and tenant rights regarding radon hazards. Landlords must provide copies of radon test results showing hazards (4 picocuries per liter or higher) and standardized disclosure forms upon application or tenant request. Tenants may conduct their own testing and must share results with landlords within 10 days, with test validity lasting two years unless property modifications occur. When tenant tests confirm radon hazards and landlords neither dispute findings nor mitigate hazards, tenants can terminate leases without penalty within the first 90 days or hire licensed mitigation specialists and deduct costs from rent with landlord consent. Landlords cannot withhold security deposits for radon-related expenses unless tenants install improper systems without consent.

Key Provisions:

• Landlords must disclose radon test results showing hazards (≥4 picocuries/liter)

• Must provide standardized radon disclosure form at application or upon request

• Tenants can conduct their own radon testing at any time

• Tenants must share test results with landlord within 10 days

• Test results valid for 2 years (unless renovations occur)

• If radon hazard confirmed, tenants can terminate lease within first 90 days penalty-free

• Tenants can hire mitigation specialist and deduct cost from rent (with landlord consent)

• No mandatory testing or mitigation required

• Landlords cannot withhold security deposits for radon costs

• Only applies to new leases after effective date

LB 587: Modified 14/30 Day Notice Requirements (Introduced by State Senator Spivey)

What It Does: Reduces landlord remedy time from 14 to 7 days and lease termination from 30 to 14 days when tenants issue default notices, while expanding essential services to include mold remediation and pest control.

LB 587 accelerates tenant-initiated default notices while expanding essential services definitions. When tenants issue default notices for landlord noncompliance, the remedy period would decrease from 14 to 7 days, with lease termination occurring 14 days (rather than 30 days) after notice if issues remain unresolved. The legislation expands “essential services” to include mold remediation and pest infestation control, allowing tenants to purchase necessary services and deduct costs from rent or recover damages for property losses resulting from landlord failures to provide these services.

Key Provisions:

• Reduces landlord remedy period from 14 days to 7 days

• Reduces lease termination timeline from 30 days to 14 days

• Expands “essential services” to include mold remediation

• Adds pest infestations to essential services definition

• Tenants can purchase necessary supplies/services themselves

• Tenants can deduct costs from rent for essential service failures

• Tenants can recover damages for property losses due to landlord failures

• Landlord default notice rules remain unchanged (tenants only get faster timeline)

LB 620: The Neighborhood Revitalization Act (Introduced by State Senator Guereca)

What It Does: Empowers municipalities, nonprofits, and neighbors to take legal action against neglected properties, allowing courts to appoint receivers who can repair, manage, or sell properties failing to meet maintenance standards.

LB 620 establishes comprehensive legal frameworks empowering municipalities, nonprofit organizations, and neighboring property owners to take action against neglected properties constituting public nuisances. Properties receiving three or more building code violation citations within one year create prima facie evidence of neglect. Neighboring owners whose properties lose value due to adjacent neglect can sue for damages supported by independent appraisals. Courts can declare properties public nuisances and order compliance plans detailing repair budgets, completion timelines, and financial capability proof. When owners fail to rehabilitate properties, courts may appoint receivers authorized to control properties, make repairs, settle municipal fines and taxes, and sell properties to qualified buyers through public auction, with receiver liens taking priority over all obligations except property taxes.

Key Provisions:

• 3+ code violations within one year = automatic proof of neglect

• Neighbors can sue for property value loss due to adjacent neglect

• Courts can declare properties as “public nuisances”

• Property owners must submit court-ordered compliance plans with budgets and timelines

• Courts can appoint receivers to take control of neglected properties

• Receivers can make repairs, settle fines/taxes, and sell properties

• Receiver liens take priority over all obligations except property taxes

• Properties sold at public auction to qualified buyers only

• Applies to both rental AND owner-occupied properties

• Effective date: January 1, 2026

• Empowers nonprofits, municipalities, and neighbors to take action

LB 643: Elimination of Tax Deductions for Large Portfolio Owners (Introduced by State Senator Prokop)

What It Does: Eliminates Nebraska income tax deductions for mortgage interest, property taxes, and maintenance costs for owners of 30 or more single-family rental properties unless they meet annual sale requirements or qualify for exemptions.

LB 643 targets owners of 30 or more single-family residential rental properties by eliminating Nebraska income tax deductions for mortgage interest, property taxes, and maintenance costs on all qualifying properties in their portfolios. Exemptions apply to owner-occupied principal residences, qualified nonprofit organizations (HUD-recognized community development corporations, community housing development organizations, land banks, resident-owned cooperatives, community land trusts, and Affordable Housing Tax Credit Act projects), and owners meeting annual sale requirements (selling at least 10% of properties to owner-occupants or 5% to first-time homebuyers). Owners unable to sell listed properties after good-faith 90-day marketing efforts at fair market value may appeal to the Nebraska Department of Revenue for deduction restoration.

Key Provisions:

• Applies to owners of 30+ single-family rental properties

• Eliminates Nebraska income tax deductions for mortgage interest

• Eliminates deductions for property taxes

• Eliminates deductions for maintenance costs

• Affects ALL properties in portfolio once 30+ threshold reached

• Exemptions: owner-occupied principal residence

• Exemptions: qualified nonprofit organizations and affordable housing projects

• Can keep deductions if selling 10% annually to owner-occupants

• Can keep deductions if selling 5% annually to first-time homebuyers

• Appeal process if unable to sell after 90-day good faith marketing effort

• Effective date: 2026

2026 Legislative Bills

The following bills were introduced during the 2026 Nebraska legislative session:

LB 809: Blocking Source-of-Income Mandates and Rent Controls (Introduced by State Senator Dover)

LB 809 preempts local source-of-income ordinances and reinforces statewide rent control prohibitions. Cities and counties would lose authority to mandate landlord participation in housing assistance programs, making voucher acceptance voluntary statewide and nullifying Lincoln’s existing source-of-income protections. The bill prohibits local governments from capping rent, limiting rent increases, or controlling rental prices on private property, applying specifically to home-rule cities like Omaha and Lincoln. Exceptions remain for inclusionary zoning requirements and voluntary affordability programs offering incentives in exchange for rent restrictions.

Key Provisions:

• Blocks local source-of-income protection ordinances

• Makes Section 8 and housing assistance participation VOLUNTARY statewide

• Nullifies Lincoln’s existing source-of-income law

• Prohibits local rent control ordinances

• Prohibits local rent caps or limits on rent increases

• Applies to home-rule cities (overrides Omaha and Lincoln charters)

• Still allows inclusionary zoning for new developments

• Allows voluntary affordability programs with landlord incentives

• Any conflicting local ordinances become null and void

LB 880: Required Free ACH Rent Payments (Introduced by State Senator Guereca)

LB 880 mandates that landlords accept ACH (Automated Clearing House) bank transfers for rent payments without charging fees. Tenants would gain legal rights to pay rent via direct bank-to-bank electronic transfers, online bill pay, bank drafts through rent portals, or any system drawing from checking accounts, with landlords prohibited from refusing these payment methods or imposing additional charges. The legislation effectively requires landlords and property managers to absorb all ACH processing costs without recourse, potentially increasing operating expenses and requiring modifications to payment systems and lease agreements.

Key Provisions:

• Landlords MUST accept ACH payments for rent

• Landlords CANNOT charge fees for ACH transfers

• Tenants can use online bill pay, bank drafts, direct transfers

• Applies to any payment from tenant’s bank account

• Landlords must absorb all ACH processing costs

• No recourse to pass fees to tenants

• Requires payment system modifications

• May require lease agreement updates

• Different from credit/debit cards (which are not ACH)

LB 980: Tenants’ Right to Jury Trial with Waiver Option (Introduced by State Senator Bosn)

LB 980 establishes that tenants have the right to a jury trial in eviction cases while allowing housing providers and residents to opt out of that process contractually through lease provisions. The bill formally affirms a tenant’s right to request a jury trial in actions for possession but permits that right to be knowingly waived in a written rental agreement. However, both the tenant and housing provider must agree to the waiver, making enforcement unlikely in practice. When an eviction is tried by a jury, the court may award court costs and reasonable attorney’s fees to the prevailing party, meaning tenants who demand jury trials and lose may be required to pay the landlord’s legal fees.

Key Provisions:

• Tenants have right to jury trial in eviction cases

• Unlike LB 101, this bill ALLOWS contractual waiver of jury trial right

• Waiver must be knowing and in writing

• BOTH parties must agree to waive (unlikely in practice)

• Jury trials extend eviction timeline significantly (6+ months)

• Court may award attorney fees to prevailing party

• Losing tenants may have to pay landlord’s legal fees

• Provides contractual flexibility but requires mutual agreement

LB 1007: Lease Confidentiality Clauses and Pre-Lease Refunds (Introduced by State Senator Dungan)

LB 1007 amends Nebraska’s Residential Landlord and Tenant Act to prohibit lease confidentiality clauses and mandate refunds of prepaid amounts when leases are not executed. Landlords would be prohibited from including provisions requiring tenants to keep lease contents confidential, allowing tenants to freely share agreements with attorneys, housing advocates, and government agencies. Additionally, if landlords collect security deposits or prepaid rent before executing a rental agreement and the tenant declines to sign, the landlord must return all collected funds in full. This effectively eliminates non-refundable holding deposits and creates financial exposure for landlords who remove units from the market during application processing.

Key Provisions:

• Prohibits lease confidentiality/non-disclosure clauses

• Tenants can share lease terms with anyone (attorneys, advocates, agencies)

• If deposit/rent collected BEFORE lease is signed and tenant declines, must refund 100%

• Eliminates non-refundable holding deposits

• Any confidentiality clause is unenforceable

• Landlords liable for damages and attorney fees if they use prohibited clauses

• Creates exposure for landlords who hold units off market during screening

• Applies to security deposits and prepaid rent collected pre-lease

LB 1019: County Assessor Property Access Authority (Introduced by State Senator Dorn)

LB 1019 clarifies county assessor authority to access properties during systematic inspections required for tax valuations. Assessors conducting official inspections cannot be prosecuted for trespass when entering property exteriors, yards, and surrounding areas to observe property features and conduct measurements. However, assessors remain prohibited from entering enclosed buildings without express owner or occupant permission. The legislation shields assessors from trespass liability while preserving property owner rights regarding building interiors, balancing assessment accuracy needs with privacy protections.

Key Provisions:

• County assessors cannot be prosecuted for trespass during official inspections

• Assessors can access property exteriors, yards, and surrounding areas

• Can observe property features and conduct measurements

• CANNOT enter enclosed buildings without permission

• Express permission from owner/occupant required for building entry

• Assessors must be performing official valuation duties

• Balances assessment needs with property owner privacy rights

• Property owners can still refuse building interior access

LB 1067: Increased Real Estate Transfer Tax (Introduced by State Senator Hallstrom)

LB 1067 increases Nebraska’s real estate transfer tax by $1.50 per transaction, bringing the total to approximately $4 per $1,000 of property value. The additional revenue would be split evenly between the Rural Workforce Housing Fund ($0.75) and the Middle Income Workforce Housing Fund ($0.75), supporting affordable housing development initiatives while increasing transaction costs for all property sales and transfers statewide.

Key Provisions:

• Increases real estate transfer tax by $1.50 per transaction

• New total: approximately $4 per $1,000 of property value

• $0.75 goes to Rural Workforce Housing Fund

• $0.75 goes to Middle Income Workforce Housing Fund

• Applies to all property sales and transfers statewide

• Increases transaction costs for buyers and sellers

• Revenue dedicated to affordable housing development

• Affects every real estate transaction (not just rentals)

LB 1134: State-Level Reset on Building and Energy Codes (Introduced by State Senator Kauth)

LB 1134 reverts Nebraska’s building code standards to 2009 International Residential Code (IRC) and 2009 International Energy Conservation Code (IECC), replacing current 2018 versions and reshaping construction requirements, material standards, and energy-efficiency mandates statewide. The legislation prohibits local governments from adopting codes more stringent than state standards or newer versions than state-adopted codes until January 1, 2031, effectively blocking cities and counties from imposing higher construction, energy, or electrical requirements. Local code changes require independent third-party evidence proving necessity to protect against imminent dangerous situations or state/federal law requirements, establishing high legal thresholds for local code modifications beyond policy preferences or modernization efforts.

Key Provisions:

• Reverts state building codes from 2018 versions to 2009 versions

• Adopts 2009 International Residential Code (IRC)

• Adopts 2009 International Energy Conservation Code (IECC)

• Prohibits local governments from adopting stricter codes than state standards

• Prohibits local adoption of newer code versions than state uses

• Restrictions in place until January 1, 2031

• Local code changes require independent third-party evidence

• Must prove “imminent dangerous situations” or state/federal law requirement

• High legal threshold blocks policy preference changes

• Reduces construction costs but may impact energy efficiency

LB 1244: Sales Taxes on Property Management Services (Introduced by State Senator Murman)

LB 1244 expands Nebraska sales and use tax to numerous service-based industries, including several directly affecting property management operations and landlord business models. Services subject to sales tax would include real estate management fees, cleaning of real property, credit information services, storage services, check and debt collection services, and telephone answering services. Property managers would face new compliance obligations to collect and remit sales tax on commissions and fees charged to both tenants and property owners, entering regulatory environments with registration requirements, reporting schedules, audit exposure, and enforcement authority not previously applicable to rental housing businesses.

Key Provisions:

• Adds sales tax to real estate management fees/commissions

• Adds sales tax to cleaning of real property

• Adds sales tax to credit information services (tenant screening)

• Adds sales tax to storage services

• Adds sales tax to check and debt collection services

• Adds sales tax to telephone answering services

• Property managers must collect and remit sales tax to the state

• Tax applies to fees charged to both tenants AND property owners

• Creates new compliance burden (registration, reporting, audits)

• Increases costs for property management operations

• Comparable to having a colonoscopy without anesthesia (per author’s words)

Preparing for Legislative Changes

I believe the 2025 and 2026 Nebraska legislative sessions are a turning point for landlords and property managers. I am watching several proposed bills that could change how we charge fees, handle evictions, follow safety rules, pay taxes, and maintain rental property. If some of these bills pass, they could completely change how we run our rental businesses and how profitable they are.

Because of this, I am closely tracking these bills as they move through committee hearings and possible changes. I strongly encourage landlords and managers to stay informed, work with industry groups, review their lease agreements, and make sure their payment and accounting systems are ready if new tax or fee rules are created. I also recommend talking with legal and tax professionals to understand how these changes could affect your properties.

This article provides general information about proposed Nebraska legislation and should not be construed as legal advice. Property owners should consult qualified attorneys and tax professionals regarding specific situations and compliance obligations.