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LB 1019

Provide immunity from prosecution for trespass for county assessors

109th Legislature (2025-2026) Introduced by Myron Dorn

LB 1019 grants Nebraska county assessors criminal immunity for trespassing while performing property assessment duties, enabling tax valuation without legal liability.

Notice of hearing for February 25, 2026
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Bill Summary · LB 1019

Legislative bill overview

LB 1019 would grant county assessors immunity from prosecution for trespassing while performing their official duties of property assessment and valuation. This means assessors could enter private property to inspect buildings and land without legal liability for unauthorized entry, a common necessity for fulfilling assessment responsibilities.

Why is this important

County assessors need physical access to properties to determine accurate tax valuations, which funds local schools, roads, and services. Without legal protection, assessors could face criminal charges from property owners who refuse access, creating uncertainty and potentially undermining the assessment process that generates essential public revenue.

Potential points of contention

  • Property rights vs. public duty: Landowners may view this as government intrusion on private property rights without requiring warrants or advance notice procedures
  • Scope of immunity: The bill's language could be interpreted broadly, potentially allowing assessors to access any area of property or to ignore posted "no trespassing" signs without reasonable limitations
  • Due process concerns: Critics may argue assessors need clearer protocols, notification requirements, or judicial oversight rather than blanket immunity from prosecution

Compiled from official sources — confirm details with the bill’s official record.

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