LB628 creates the Recreational Trail Easement Property Tax Exemption Act and makes related changes to Nebraska’s property-tax filing rules. The bill declares a public purpose for recreational trail easements, citing public health and wellness, economic development and tourism, environmental conservation, and connectivity among communities and natural resources. It defines eligible holders of trail easements, including municipalities, counties, accredited land trusts, and certain nonprofits with public-access and conservation missions.
The bill provides an annual property tax exemption for land encumbered by a perpetual recreational trail easement, equal to ten cents per square foot of property covered by the easement. To qualify, the easement must be perpetual, recorded, provide public access for nonmotorized recreation such as walking, hiking, bicycling, and equestrian use, and connect to existing or planned trails or significant local attractions. Taxpayers must apply to the Department of Revenue with proof of the recorded easement and certification from the eligible holder, and the department must issue a certificate upon verification. The bill also directs the Department of Revenue to adopt rules for eligibility, certification, and compliance.
In addition to the new trail-easement exemption, LB628 amends Nebraska’s recording statutes to change the statement required when deeds and certain contracts are recorded. The revised filing statement removes the requirement to include a Social Security number or federal employer identification number and updates the information that may be requested for deeds, death-related transfers, and related instruments. It also clarifies that the statement is generally not required for easements, oil and gas leases, or mineral leases, except that it remains required for conservation easements, preservation easements, and easements used to qualify for the new trail exemption.
The bill’s broader tax provisions also incorporate the trail-easement exemption into the list of property tax exemptions under Nebraska law. LB628 therefore affects landowners who grant qualifying trail easements, local governments and nonprofit trail organizations that hold them, county registers of deeds, county assessors, and the Department of Revenue. The bill was intended to take effect on January 1, 2026, and the context indicates that provisions or portions of LB628 were later amended into LB647 by AM1202.
Because no committee transcripts or recorded votes were provided, there is no documented debate or roll-call history in the supplied materials. Based on the bill text, the measure appears generally supportive of trail development, conservation, and public access, while also tightening and modernizing filing procedures. The main likely points of contention would be the fiscal impact of a new property tax exemption, the administrative burden of verifying eligibility, and the scope of which easements and organizations should qualify.
LB628 would amend Nebraska property tax and recording statutes by creating a new annual property tax exemption for land burdened by qualifying perpetual recreational trail easements and by revising deed/easement filing statement requirements. It would add a new exemption category to state tax law, require Department of Revenue rulemaking, and affect landowners, trail easement holders, county registers of deeds, county assessors, and the Department of Revenue. It also updates recording procedures by removing SSN/EIN requirements from the filing statement and clarifying when statements are required for easements and related instruments.
No committee transcripts or votes were provided, so there is no direct evidence of support or opposition in the supplied record. The bill’s findings and structure suggest a positive policy orientation toward recreation, conservation, and public access, with an emphasis on economic and health benefits. Any sentiment-based concerns would likely center on tax revenue loss, administrative complexity, and eligibility standards rather than the underlying trail and conservation goals.
The most likely points of contention are the cost of granting a property tax exemption, the valuation method of ten cents per square foot, and whether the exemption should apply only to perpetual easements that provide public access and trail connectivity. Additional issues include which entities should qualify as eligible holders, how strictly the Department of Revenue should police public-access and conservation requirements, and whether the recording-statement changes could create confusion for counties or property owners. No specific opposing or supporting speakers were included in the provided materials.