NE LB683

County assessors must deliver enhanced property tax notices by June 1 to owners whose real property valuations changed from the prior year, showing both years' valuations, prior year levies by each political subdivision, and budget hearing times/locations for taxing entities

Notices must include prominent "KNOW YOUR RIGHTS" language informing property owners they can protest valuations to the county clerk by June 30 and attend political subdivision budget hearings

Political subdivisions must report their budget hearing times and locations to county assessors by May 15; the Department of Administrative Services will print and distribute the standardized notices statewide

Repeals sections 77-1630, 77-1631, 77-1633, and 77-1634, which contain portions of the Property Tax Request Act, while consolidating remaining property tax request procedures into section 77-1632

Removes the special "allowable growth percentage" approval process that previously required counties, cities, school districts, and community colleges to follow additional procedures when seeking tax request increases above certain thresholds