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NE LB637

Bill

Status

Introduced

1/22/2025

Primary Sponsor

Beau Ballard

Click for details

Origin

Legislature

109th Legislature

AI Summary

  • Creates "destination districts" for large-scale sports and retail mixed-use developments requiring over $3 billion in new development costs and projecting at least 10 million visitors annually
  • Limits Nebraska to a maximum of two destination districts statewide, each capped at 5,000 acres with a 40-year duration; applications must be submitted to the Department of Economic Development by December 31, 2025
  • Exempts destination districts from city/village jurisdiction, zoning authority, and local taxation while authorizing a state occupation tax on transactions within the district at a rate set by the department
  • Grants destination district applicants authority to issue bonds, contract for utilities and emergency services, and receive funds from occupation tax proceeds for eligible development costs including construction, infrastructure, technology, and marketing
  • Amends Community Development Law to treat destination districts as villages for redevelopment purposes and expands the definition of "extremely blighted area" to include destination district locations

Legislative Description

Adopt the Destination Nebraska Act and provide for certain taxing authority

Last Action

Title printed. Carryover bill

1/7/2026

Committee Referrals

Revenue1/24/2025

Full Bill Text

No bill text available