Independent and citizen-run.Not the county, not lawyers. General information, not legal advice.Read the disclaimer

The law

The statutes behind the postcard, translated

Two state laws do most of the work. One caps how much cities and counties can grow. The other forces a public reckoning when they want to grow past it.

Property Tax Request Act (77-1631 to 77-1634)

Passed in 2021 as LB644, often called "Truth in Taxation." It's the reason your postcard exists.

77-1631: Definitions

Property tax request: the total dollars a body asks to raise from property tax.
Allowable growth percentage: 2% plus the body's real growth percentage.
Real growth: new value from construction and additions, not from existing homes going up in price.

77-1632: The supermajority and the separate hearing

Any body that wants a request above last year's must pass a resolution at a special hearing, published 4 days ahead, listing valuations, the rate that would raise the same dollars as last year, the proposed rate, and the budget change. Exceeding the allowable growth needs a two-thirds vote (four of seven on seven-member boards). The vote of each member is recorded. Requests are certified to the County Clerk by October 15.

77-1633: The joint hearing and the postcard

Counties, cities, and school districts exceeding the allowable growth must attend one joint hearing in their county between September 14 and 24, after 6 PM, with nothing else on the agenda. The county mails a postcard to every taxpayer at least 7 days before, headed "NOTICE OF PROPOSED TAX INCREASE," with your parcel, values, and per-body tax estimates. The public gets reasonable time to speak. The hearing is not a vote.

Read the official text: 77-1631 · 77-1632 · 77-1633 · 77-1634.

Property Tax Growth Limitation Act (13-3401 and following)

Passed in the 2024 special session as LB34, in force since July 1, 2025. It applies to counties, cities, and villages, not schools.

A city or county's property tax request cannot exceed last year's, plus the greater of 0% or an inflation index, plus real growth.
Exceptions: voter-approved bonds, declared emergencies, public safety services, and county attorneys and public defenders. Unused authority from prior years can be carried forward.
Voters can approve going over the cap at an election.

Practical effect: when Douglas County or Omaha shows up on your postcard, ask which exception they're using, because the base cap is tight.

Official text: 13-3403.

School districts

Schools are the biggest slice of most Douglas County bills, but they're capped under a separate School District Property Tax Limitation Act, and the state now pays a credit directly against school taxes on your statement. That's the asterisk on your postcard.

What changes in 2027 (LB803)

LB803 passed 48–1 in 2026. Its provisions take effect January 1, 2027 and repeal 77-1633 as it exists today.

Everyone attends. Cities, counties, and school districts must participate in the joint hearing whether or not they exceed the growth limit.
Earlier. The joint hearing moves to July 1–15, before budgets are filed.
State postcard. The Department of Revenue mails the postcard by June 25 to anyone who got a valuation change notice, pointing to a county website listing the joint hearing and each body's first budget hearing.
Broader focus. The hearing covers each body's full budget and tax request, not just the overage.

We'll update this site when the 2027 process is published. Sign up to get the new dates.

77-1502: valuation protests to the county board of equalization (June 1–30).
TERC appeal process: state-level appeal after a protest.
77-3501 and following: homestead exemptions.
84-1408 and following: Open Meetings Act.

Summaries are ours; the statute text is the law. Not legal advice.