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NE LB1253
Bill
Status
1/21/2026
Primary Sponsor
Eliot Bostar
Click for details
AI Summary
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Amends Section 77-1837.01 to add a new subsection governing tax sale certificates sold and issued between January 1, 2022, and May 7, 2025
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Tax sale certificates from the 2022-2025 period will be governed by laws in effect on May 7, 2025, for all matters relating to tax deed proceedings, noticing, application, and foreclosure
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Maintains existing provisions for certificates issued between 2010-2016 (governed by December 31, 2009 laws) and 2017-September 7, 2019 (governed by September 7, 2019 laws)
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Declares an emergency, meaning the act takes effect immediately when passed and approved rather than following the standard effective date
Legislative Description
Change provisions relating to the laws that apply to certain tax sale certificates
Last Action
Placed on General File
2/17/2026