TIF Legislation · Nebraska

Nebraska TIF: how new legislation transforms developer-backed bond financing

Nebraska has one of the most established TIF frameworks in the Midwest under the Community Development Law. LB 1135 — signed into law in April 2026 — introduces conduit revenue bonds and taxpayer agreements, tools that shift the financial risk of TIF-supported projects from the Community Redevelopment Authority to the developer, giving municipal leaders a stronger, more insulated path to incentivize development.

What Nebraska municipal leaders need to know
Municipal · Nebraska

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. For municipal leaders, the result is a clearer separation between the CRA's project-specific risk and its broader obligations — making TIF a more defensible and attractive tool for development.

  • Conduit revenue bonds — payable solely from pledged revenues, not a general obligation of the CRA
  • Taxpayer agreements — developers guarantee bond shortfalls and limit assessment challenges, providing revenue certainty
  • Lien parity — taxpayer agreement liens rank with property tax liens, ahead of existing and subsequent mortgages
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May 1
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[…]

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May 1
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[…]

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May 1
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[…]

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May 1
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[…]

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May 1
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,[…]

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May 1
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[…]

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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.

Prefer to reach us directly?

capital@hagemancapital.com
Developer-backed TIF bonds, structured by the experts
Team · Partnership

Structured by the Experts

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 under Nebraska's ad-valorem-only 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.

  • Outright purchase of TIF and incentive bonds at competitive valuations
  • Flexible structuring across the capital stack, from senior to gap funding
  • Decisive diligence — most valuations returned within days, funded in weeks
  • Discretion and continuity from first call through closing

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.

Prefer to reach us directly?

capital@hagemancapital.com