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NE LB871

Bill

Status

Introduced

1/8/2026

Primary Sponsor

Danielle Conrad

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Origin

Legislature

109th Legislature

AI Summary

  • Increases the homestead exemption from $120,000 to $228,148 in value for property exempt from judgment liens and forced sale
  • Raises the surviving spouse homestead allowance from $20,000 to $29,142 and exempt property allowance from $12,500 to $18,214 for decedents dying on or after January 1, 2027
  • Increases exemptions for medical/health savings accounts from $25,000 to $40,831, disabled veterans' property from $32,000 to $64,830, and life insurance/annuity interests from $100,000 to $129,803-$163,326
  • Changes garnishment calculations to use Nebraska's state minimum wage rate instead of the federal minimum wage
  • Requires the Department of Revenue to adjust all dollar limitations every five years starting July 1, 2030, based on Consumer Price Index or Housing Price Index changes, rounded to the nearest $100

Legislative Description

Increase and provide for inflation adjustments for amounts exempt from judicial enforcement and the homestead and exempt property allowances

Last Action

Notice of hearing for February 04, 2026

1/23/2026

Committee Referrals

Judiciary1/12/2026

Full Bill Text

No bill text available