In its recent decision in Matthew Landrum et al. v. City of Omaha Planning Board et al., 297 Neb. 165 (2017), the Nebraska Supreme Court held that an action in error is not the proper means to seek review of a special use permit or rezoning ordinances. Because such permits and ordinances […]
Dirt Alert
United States Supreme Court Upholds Wisconsin Land Use Regulations Against Constitutional Challenge
The United States Supreme Court has upheld the constitutionality of a Wisconsin regulation that prevented a landowner from selling an adjacent lot as a separate building site. Murr et. al. v. Wisconsin et. al., No. 15–214 (June 23, 2017). The relevant regulation prevents Wisconsin landowners from subdividing and selling an […]
Valuation of Historically Significant Real Property
The Nebraska Department of Revenue issued guidance in June on the property tax “preference” available for qualifying historic property in the Valuation Incentive Program (“VIP”). The preference is a temporary hold on increases in tax valuations that result from rehabilitating historic property. The hold lasts for eight years. After the […]
Modifications to the Affordable Housing Tax Credit
The Nebraska Legislature passed Legislative Bill 217, which amended the Affordable Housing Tax Credit Act (Nebraska Revised Statutes sections 77-2501 to 77-2507). The amendments take effect on August 24, 2017. The Act provides affordable housing tax credits to accelerate the development of low-income and workforce housing (Laws 2016, LB 884). […]
Omaha Adopts Nebraska’s First PACE Ordinance
Omaha’s City Council recently passed Nebraska’s first Property Assessed Clean Energy Act (“PACE”) ordinance. The ordinance will allow commercial property owners to finance energy-efficiency and water-conservation improvements through special assessments. Omaha City Council member Aimee Melton led this effort. To qualify for PACE financing, a property owner must file with […]