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LEGISLATIVE BILL 924
Approved by the Governor April 14, 2026
Introduced by Andersen, 49.
A BILL FOR AN ACT relating to learning communities; to amend sections 79-2104
and 79-2111, Reissue Revised Statutes of Nebraska, and section 77-3442,
Revised Statutes Supplement, 2025; to change the authorized uses of
learning community levies as prescribed; to provide powers for a learning
community coordinating council regarding high school graduation rates; to
harmonize provisions; and to repeal the original sections.
Be it enacted by the people of the State of Nebraska,
Section 1. Section 77-3442, Revised Statutes Supplement, 2025, is amended
to read:
77-3442 (1) Property tax levies for the support of local governments for
fiscal years beginning on or after July 1, 1998, shall be limited to the
amounts set forth in this section except as provided in section 77-3444.
(2)(a) Except as provided in subdivisions (2)(b) and (2)(e) of this
section, school districts and multiple-district school systems may levy a
maximum levy of one dollar and five cents per one hundred dollars of taxable
valuation of property subject to the levy.
(b) For each fiscal year prior to fiscal year 2017-18, learning
communities may levy a maximum levy for the general fund budgets of member
school districts of ninety-five cents per one hundred dollars of taxable
valuation of property subject to the levy. The proceeds from the levy pursuant
to this subdivision shall be distributed pursuant to section 79-1073.
(c) Except as provided in subdivision (2)(e) of this section, for each
fiscal year prior to fiscal year 2017-18, school districts that are members of
learning communities may levy for purposes of such districts' general fund
budget and special building funds a maximum combined levy of the difference of
one dollar and five cents on each one hundred dollars of taxable property
subject to the levy minus the learning community levy pursuant to subdivision
(2)(b) of this section for such learning community.
(d) Excluded from the limitations in subdivisions (2)(a) and (2)(c) of
this section are (i) amounts levied to pay for current and future sums agreed
to be paid by a school district to certificated employees in exchange for a
voluntary termination of employment occurring prior to September 1, 2017, (ii)
amounts levied by a school district otherwise at the maximum levy pursuant to
subdivision (2)(a) of this section to pay for current and future qualified
voluntary termination incentives for certificated teachers pursuant to
subsection (3) of section 79-8,142 that are not otherwise included in an
exclusion pursuant to subdivision (2)(d) of this section, (iii) amounts levied
by a school district otherwise at the maximum levy pursuant to subdivision (2)
(a) of this section to pay for seventy-five percent of the current and future
sums agreed to be paid to certificated employees in exchange for a voluntary
termination of employment occurring between September 1, 2017, and August 31,
2018, as a result of a collective-bargaining agreement in force and effect on
September 1, 2017, that are not otherwise included in an exclusion pursuant to
subdivision (2)(d) of this section, (iv) amounts levied by a school district
otherwise at the maximum levy pursuant to subdivision (2)(a) of this section to
pay for fifty percent of the current and future sums agreed to be paid to
certificated employees in exchange for a voluntary termination of employment
occurring between September 1, 2018, and August 31, 2019, as a result of a
collective-bargaining agreement in force and effect on September 1, 2017, that
are not otherwise included in an exclusion pursuant to subdivision (2)(d) of
this section, (v) amounts levied by a school district otherwise at the maximum
levy pursuant to subdivision (2)(a) of this section to pay for twenty-five
percent of the current and future sums agreed to be paid to certificated
employees in exchange for a voluntary termination of employment occurring
between September 1, 2019, and August 31, 2020, as a result of a collective-
bargaining agreement in force and effect on September 1, 2017, that are not
otherwise included in an exclusion pursuant to subdivision (2)(d) of this
section, (vi) amounts levied in compliance with sections 79-10,110 and
79-10,110.02, and (vii) amounts levied to pay for special building funds and
sinking funds established for projects commenced prior to April 1, 1996, for
construction, expansion, or alteration of school district buildings. For
purposes of this subsection, commenced means any action taken by the school
board on the record which commits the board to expend district funds in
planning, constructing, or carrying out the project.
(e) Federal aid school districts may exceed the maximum levy prescribed by
subdivision (2)(a) or (2)(c) of this section only to the extent necessary to
qualify to receive federal aid pursuant to Title VIII of Public Law 103-382, as
such title existed on September 1, 2001. For purposes of this subdivision,
federal aid school district means any school district which receives ten
percent or more of the revenue for its general fund budget from federal
government sources pursuant to Title VIII of Public Law 103-382, as such title
existed on September 1, 2001.
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(f) For each fiscal year, learning communities may levy a maximum levy of
one-half cent on each one hundred dollars of taxable property subject to the
levy for leasing or purchasing elementary learning center facilities facility
leases, for remodeling of leased elementary learning center facilities, and for
up to fifty percent of the estimated cost for focus school or program capital
projects approved by the learning community coordinating council pursuant to
section 79-2111.
(g) For each fiscal year, learning communities may levy a maximum levy of
one and one-half cents on each one hundred dollars of taxable property subject
to the levy for early childhood education programs for children in poverty, for
elementary learning center employees, for contracts with other entities or
individuals who are not employees of the learning community for elementary
learning center programs and services, and for pilot projects, except that no
more than ten percent of such levy may be used for administrative staff of the
learning community elementary learning center employees.
(3) For each fiscal year through fiscal year 2023-24, community college
areas may levy the levies provided in subdivisions (2)(a) through (c) of
section 85-1517, in accordance with the provisions of such subdivisions. For
fiscal year 2024-25 and each fiscal year thereafter, community college areas
may levy the levies provided in subdivisions (2)(a) and (b) of section 85-1517,
in accordance with the provisions of such subdivisions. A community college
area may exceed the levy provided in subdivision (2)(a) of section 85-1517 by
the amount necessary to generate sufficient revenue as described in section
85-1543 or 85-2238. A community college area may exceed the levy provided in
subdivision (2)(b) of section 85-1517 by the amount necessary to retire general
obligation bonds assumed by the community college area or issued pursuant to
section 85-1515 according to the terms of such bonds or for any obligation
pursuant to section 85-1535 entered into prior to January 1, 1997.
(4)(a) Natural resources districts may levy a maximum levy of four and
one-half cents per one hundred dollars of taxable valuation of property subject
to the levy.
(b) Natural resources districts shall also have the power and authority to
levy a tax equal to the dollar amount by which their restricted funds budgeted
to administer and implement ground water management activities and integrated
management activities under the Nebraska Ground Water Management and Protection
Act exceed their restricted funds budgeted to administer and implement ground
water management activities and integrated management activities for FY2003-04,
not to exceed one cent on each one hundred dollars of taxable valuation
annually on all of the taxable property within the district.
(c) In addition, natural resources districts located in a river basin,
subbasin, or reach that has been determined to be fully appropriated pursuant
to section 46-714 or designated as overappropriated pursuant to section 46-713
by the Chief Water Officer of the Department of Water, Energy, and Environment
shall also have the power and authority to levy a tax equal to the dollar
amount by which their restricted funds budgeted to administer and implement
ground water management activities and integrated management activities under
the Nebraska Ground Water Management and Protection Act exceed their restricted
funds budgeted to administer and implement ground water management activities
and integrated management activities for FY2005-06, not to exceed three cents
on each one hundred dollars of taxable valuation on all of the taxable property
within the district for fiscal year 2006-07 and each fiscal year thereafter
through fiscal year 2017-18.
(5) Any educational service unit authorized to levy a property tax
pursuant to section 79-1225 may levy a maximum levy of one and one-half cents
per one hundred dollars of taxable valuation of property subject to the levy.
(6)(a) Incorporated cities and villages which are not within the
boundaries of a municipal county may levy a maximum levy of forty-five cents
per one hundred dollars of taxable valuation of property subject to the levy
plus an additional five cents per one hundred dollars of taxable valuation to
provide financing for the municipality's share of revenue required under an
agreement or agreements executed pursuant to the Interlocal Cooperation Act or
the Joint Public Agency Act. The maximum levy shall include amounts levied to
pay for sums to support a library pursuant to section 51-201, museum pursuant
to section 51-501, visiting community nurse, home health nurse, or home health
agency pursuant to section 71-1637, or statue, memorial, or monument pursuant
to section 80-202.
(b) Incorporated cities and villages which are within the boundaries of a
municipal county may levy a maximum levy of ninety cents per one hundred
dollars of taxable valuation of property subject to the levy. The maximum levy
shall include amounts paid to a municipal county for county services, amounts
levied to pay for sums to support a library pursuant to section 51-201, a
museum pursuant to section 51-501, a visiting community nurse, home health
nurse, or home health agency pursuant to section 71-1637, or a statue,
memorial, or monument pursuant to section 80-202.
(7) Sanitary and improvement districts which have been in existence for
more than five years may levy a maximum levy of forty cents per one hundred
dollars of taxable valuation of property subject to the levy, and sanitary and
improvement districts which have been in existence for five years or less shall
not have a maximum levy. Unconsolidated sanitary and improvement districts
which have been in existence for more than five years and are located in a
municipal county may levy a maximum of eighty-five cents per hundred dollars of
taxable valuation of property subject to the levy.
(8) Counties may levy or authorize a maximum levy of fifty cents per one
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hundred dollars of taxable valuation of property subject to the levy, except
that five cents per one hundred dollars of taxable valuation of property
subject to the levy may only be levied to provide financing for the county's
share of revenue required under an agreement or agreements executed pursuant to
the Interlocal Cooperation Act or the Joint Public Agency Act. The maximum levy
shall include amounts levied to pay for sums to support a library pursuant to
section 51-201 or museum pursuant to section 51-501. The county may allocate up
to fifteen cents of its authority to other political subdivisions subject to
allocation of property tax authority under subsection (1) of section 77-3443
and not specifically covered in this section to levy taxes as authorized by law
which do not collectively exceed fifteen cents per one hundred dollars of
taxable valuation on any parcel or item of taxable property. The county may
allocate to one or more other political subdivisions subject to allocation of
property tax authority by the county under subsection (1) of section 77-3443
some or all of the county's five cents per one hundred dollars of valuation
authorized for support of an agreement or agreements to be levied by the
political subdivision for the purpose of supporting that political
subdivision's share of revenue required under an agreement or agreements
executed pursuant to the Interlocal Cooperation Act or the Joint Public Agency
Act. If an allocation by a county would cause another county to exceed its levy
authority under this section, the second county may exceed the levy authority
in order to levy the amount allocated.
(9) Municipal counties may levy or authorize a maximum levy of one dollar
per one hundred dollars of taxable valuation of property subject to the levy.
The municipal county may allocate levy authority to any political subdivision
or entity subject to allocation under section 77-3443.
(10) Beginning July 1, 2016, rural and suburban fire protection districts
may levy a maximum levy of ten and one-half cents per one hundred dollars of
taxable valuation of property subject to the levy if (a) such district is
located in a county that had a levy pursuant to subsection (8) of this section
in the previous year of at least forty cents per one hundred dollars of taxable
valuation of property subject to the levy or (b) such district had a levy
request pursuant to section 77-3443 in any of the three previous years and the
county board of the county in which the greatest portion of the valuation of
such district is located did not authorize any levy authority to such district
in such year.
(11) A regional metropolitan transit authority may levy a maximum levy of
ten cents per one hundred dollars of taxable valuation of property subject to
the levy for each fiscal year that commences on the January 1 that follows the
effective date of the conversion of the transit authority established under the
Transit Authority Law into the regional metropolitan transit authority.
(12) Property tax levies (a) for judgments, except judgments or orders
from the Commission of Industrial Relations, obtained against a political
subdivision which require or obligate a political subdivision to pay such
judgment, to the extent such judgment is not paid by liability insurance
coverage of a political subdivision, (b) for preexisting lease-purchase
contracts approved prior to July 1, 1998, (c) for bonds as defined in section
10-134 approved according to law and secured by a levy on property except as
provided in section 44-4317 for bonded indebtedness issued by educational
service units and school districts, (d) for payments by a public airport to
retire interest-free loans from the Division of Aeronautics of the Department
of Transportation in lieu of bonded indebtedness at a lower cost to the public
airport, and (e) to pay for cancer benefits provided on or after January 1,
2022, pursuant to the Firefighter Cancer Benefits Act are not included in the
levy limits established by this section.
(13) The limitations on tax levies provided in this section are to include
all other general or special levies provided by law. Notwithstanding other
provisions of law, the only exceptions to the limits in this section are those
provided by or authorized by sections 77-3442 to 77-3444.
(14) Tax levies in excess of the limitations in this section shall be
considered unauthorized levies under section 77-1606 unless approved under
section 77-3444.
(15) For purposes of sections 77-3442 to 77-3444, political subdivision
means a political subdivision of this state and a county agricultural society.
(16) For school districts that file a binding resolution on or before May
9, 2008, with the county assessors, county clerks, and county treasurers for
all counties in which the school district has territory pursuant to subsection
(7) of section 79-458, if the combined levies, except levies for bonded
indebtedness approved by the voters of the school district and levies for the
refinancing of such bonded indebtedness, are in excess of the greater of (a)
one dollar and twenty cents per one hundred dollars of taxable valuation of
property subject to the levy or (b) the maximum levy authorized by a vote
pursuant to section 77-3444, all school district levies, except levies for
bonded indebtedness approved by the voters of the school district and levies
for the refinancing of such bonded indebtedness, shall be considered
unauthorized levies under section 77-1606.
Sec. 2. Section 79-2104, Reissue Revised Statutes of Nebraska, is amended
to read:
79-2104 A learning community coordinating council shall have the authority
to:
(1) For fiscal years prior to fiscal year 2017-18, levy a common levy for
the general funds of member school districts pursuant to sections 77-3442 and
79-1073;
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(2) Levy for leasing or purchasing elementary learning center facilities
facility leases, for remodeling of leased elementary learning center
facilities, and for up to fifty percent of the estimated cost for focus school
or program capital projects approved by the learning community coordinating
council pursuant to subdivision (2)(f) of section 77-3442 and section 79-2111;
(3) Levy for early childhood education programs for children in poverty,
for elementary learning center employees, for contracts with other entities or
individuals who are not employees of the learning community for elementary
learning center programs and services, and for pilot projects pursuant to
subdivision (2)(g) of section 77-3442, except that not more than ten percent of
such levy may be used for administrative staff of the learning community
elementary learning center employees;
(4) Develop, submit, administer, and evaluate community achievement plans
in collaboration with the advisory committee, educational service units serving
member school districts, member school districts, and the student achievement
coordinator or other department staff designated by the Commissioner of
Education;
(5) Collect, analyze, and report data and information, including, but not
limited to, information provided by a school district pursuant to subsection
(5) of section 79-201;
(6) Approve focus schools and focus programs to be operated by member
school districts;
(7) Adopt, approve, and implement a diversity plan pursuant to sections
79-2110 and 79-2118;
(8) Through school year 2016-17, administer the open enrollment provisions
in section 79-2110 for the learning community as part of a diversity plan
developed by the council to provide educational opportunities which will result
in increased diversity in schools across the learning community;
(9) Annually conduct school fairs to provide students and parents the
opportunity to explore the educational opportunities available at each school
in the learning community and develop other methods for encouraging access to
such information and promotional materials;
(10) Develop procedures for determining best practices for addressing
student achievement barriers and for disseminating such practices within the
learning community and to other school districts;
(11) Partner with public and private entities to support increasing high
school graduation rates;
(12) (11) Establish and administer elementary learning centers through
achievement subcouncils pursuant to sections 79-2112 to 79-2114;
(13) (12) Administer the learning community funds distributed to the
learning community pursuant to section 79-2111;
(14) (13) Establish a procedure for receiving community input and
complaints regarding the learning community;
(15) (14) Establish a procedure to assist parents, citizens, and member
school districts in accessing an approved center pursuant to the Dispute
Resolution Act to resolve disputes involving member school districts or the
learning community. Such procedure may include payment by the learning
community for some mediation services;
(16) (15) Establish and administer pilot projects related to enhancing the
academic achievement of elementary students, particularly students who face
challenges in the educational environment due to factors such as poverty,
limited English skills, and mobility;
(17) (16) Provide funding to public or private entities engaged in the
juvenile justice system providing prefiling and diversion programming designed
to reduce excessive absenteeism and unnecessary involvement with the juvenile
justice system; and
(18) (17) Hold public hearings at its discretion in response to issues
raised by residents regarding the learning community, a member school district,
and academic achievement.
Sec. 3. Section 79-2111, Reissue Revised Statutes of Nebraska, is amended
to read:
79-2111 (1) A learning community may levy a maximum levy pursuant to
subdivision (2)(f) of section 77-3442 for leasing or purchasing elementary
learning center facilities facility leases, for remodeling of leased elementary
learning center facilities, and for up to fifty percent of the estimated costs
for focus school or program capital projects approved pursuant to this section.
The proceeds from such levy shall be used for leasing or purchasing elementary
learning center facilities facility leases, for remodeling of leased elementary
learning center facilities, and to reduce the bonded indebtedness required for
approved projects by up to fifty percent of the estimated cost of the approved
project. The funds used for reductions of bonded indebtedness shall be
transferred to the school district for which the project was approved and shall
be deposited in such school district's special building fund for use on such
project.
(2) The learning community may approve pursuant to this section funding
for capital projects which will include the purchase, construction, or
remodeling of facilities for a focus school or program designed to meet the
requirements of section 79-769. Such approval shall include an estimated cost
for the project and shall state the amount that will be provided by the
learning community for such project.
(3) If, within the ten years following receipt of the funding for a
capital project pursuant to this section, a school district receiving such
funding uses the facility purchased, constructed, or remodeled with such
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funding for purposes other than those stated to qualify for the funds, the
school district shall repay such funds to the learning community with interest
at the rate prescribed in section 45-104.02 accruing from the date the funds
were transferred to the school district's building fund as of the last date the
facility was used for such purpose as determined by the learning community
coordinating council or the date that the learning community coordinating
council determines that the facility will not be used for such purpose or that
such facility will not be purchased, constructed, or remodeled for such
purpose. Interest shall continue to accrue on outstanding balances until the
repayment has been completed. The remaining terms of repayment shall be
determined by the learning community coordinating council. The learning
community coordinating council may waive such repayment if the facility is used
for a different focus school or program for a period of time that will result
in the use of the facility for qualifying purposes for a total of at least ten
years.
Sec. 4. Original sections 79-2104 and 79-2111, Reissue Revised Statutes
of Nebraska, and section 77-3442, Revised Statutes Supplement, 2025, are
repealed.
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