LB 1135: What Nebraska Municipal Leaders Need to Know
Signed into law in April 2026, LB 1135 enacts significant changes to the Community Development Law. The law creates a new category of TIF bond — the conduit revenue bond — that is payable solely from pledged revenues rather than being a general obligation of the CRA. It also authorizes taxpayer agreements where the developer can guarantee bond shortfalls and limit their right to challenge property assessments, providing greater revenue certainty for bondholders. Critically, taxpayer agreement liens have parity with regular property tax liens and take priority over existing and subsequent mortgages. For municipal leaders, this means a clearer separation between the CRA’s project-specific risk and its broader obligations — making TIF a more defensible and attractive tool for development.
Education For Municipal Leaders
For Mayors
LB 1135 gives your city a stronger framework to champion development without exposing the CRA’s broader assets to project-specific risk. Learn how conduit revenue bonds and taxpayer agreements change the calculus for your community.
For Economic Development Directors
Conduit revenue bonds and developer-backed taxpayer agreements are the deal-structuring tools Nebraska’s TIF framework has been missing. See how the new legislation positions your city to compete more effectively for development projects.
For City Council Members
Understanding the difference between standard CRA bonds and conduit revenue bonds is critical for your next TIF vote. Get the plain-language breakdown of what LB 1135 means for your city’s risk profile.
For Financial Advisors
LB 1135 introduces conduit revenue bonds, taxpayer agreement liens with super-priority status, and assessment challenge limitations. Explore the technical details that change how you model and evaluate TIF-supported projects.
Structuring Your TIF: What It Means for Nebraska and Municipal Finance Advisors
For Nebraska municipal financial advisors, structuring a TIF Bond that a capital provider can purchase requires navigating the Community Development Law’s specific characteristics — particularly the ad-valorem-only framework and the CRA’s bond structure. Here is the technical framework for bonds[…]
Structuring Your TIF: What It Means for Nebraska and City Council Members
When a TIF redevelopment plan comes before your Nebraska governing body, the structuring details determine whether the deal delivers real community value while protecting public funds. Understanding how TIF Bonds are structured for capital provider purchase helps you evaluate the[…]
Structuring Your TIF: What It Means for Nebraska and Economic Development Directors
For Nebraska ED Directors, structuring a TIF Bond that a capital provider can purchase is where your expertise delivers the most value. Here is how to structure bonds under the Community Development Law that Hageman Capital can purchase — and[…]
Structuring Your TIF: What It Means for Nebraska and Mayors
For Nebraska mayors championing TIF-supported development, the ultimate goal is a completed project that grows the tax base while protecting the CRA and the city. Whether the TIF Bond is structured so a capital provider like Hageman Capital can purchase[…]
TIF Expertise: Common Pitfalls for Nebraska Municipal Finance Advisors to Avoid
Nebraska’s Community Development Law creates a defined TIF framework with unique characteristics that shape your financial analysis. Here are the pitfalls Hageman Capital sees financial advisors encounter most frequently. Pitfall 1: Not Accounting for the Ad-Valorem-Only Framework Unlike multi-revenue-stream states,[…]
TIF Expertise: Common Pitfalls for Nebraska City Council Members to Avoid
Nebraska’s governing body members vote on two critical TIF decisions: the substandard and blighted declaration and the redevelopment plan approval. Here are common pitfalls to watch for before casting those votes. Pitfall 1: Voting Without Understanding the Blight Findings The[…]
How TIF Compares to Other Nebraska Incentives
Nebraska municipalities have access to development incentives including the ImagiNE Nebraska Act, Community Development Block Grants, historic tax credits, and traditional TIF under the Community Development Law. Each has a role, but developer-backed TIF Bonds — especially under the framework enacted by LB 1135 — offer a unique combination of upfront capital for developers, long-term tax base growth for communities, and zero municipal credit exposure. Download our free comparison to see where TIF fits in your incentive toolkit.
Developer-Backed TIF Bonds, Structured by the Experts
Hageman Capital brings deep expertise in TIF bond structuring across multiple state legislative frameworks, including Nebraska’s Community Development Law. From navigating the substandard and blighted declaration process to structuring redevelopment contracts and modeling increment projections based on Nebraska’s ad-valorem-only TIF framework, we serve as an impartial resource for municipal leaders and CRAs at every stage. With LB 1135 now signed into law, our team is ready to help your city take advantage of the new conduit revenue bond and taxpayer agreement tools.
Let's Build a TIF Strategy for Your Community
Whether you are working within Nebraska’s existing TIF framework or implementing the changes enacted under LB 1135, Hageman Capital provides free, one-on-one consultations with municipal leaders. We help you evaluate projects, understand structuring options, and navigate the Community Development Law’s procedural requirements with confidence. No cost, no obligation — just expert guidance designed to simplify the TIF process for your city.