The Nebraska Legislature has failed to address property tax reform, despite widespread complaints from politicians across the state about the state's control over property tax bills. The state has been criticized for failing to pass major legislation on property tax relief and reform measures. No major standalone bills have yet to make it through the LEGISLAGE this session or onto the governor's desk. One bill, which would have included increasing property tax taxes at 2.5% per year, was not passed through three rounds of voting. Critics argue that the state is prioritizing property tax reforms rather than focusing on reforms. However, supporters argue that structural reform remains elusive and that the process of state lawmakers is deadlocked. The Nebraska Association of County Officials also expressed frustration.