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ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE RESOLUTION 474
Introduced by Clouse, 37; Dorn, 30; Ibach, 44; Jacobson, 42; Quick, 35.
PURPOSE: The purpose of this resolution is to propose an interim study to
examine the Municipal Equalization Fund that is used to provide state aid to
equalize the property tax capacity of incorporated cities in Nebraska. The
study shall include, but need not be limited to, the following:
(1) An examination of the populations of the cities that have received a
distribution from the Municipal Equalization Fund and the amount of aid those
cities received;
(2) Whether it is appropriate to exclude a city from utilizing the fund
when its population, including the population of its surrounding area, reaches
a certain threshold; and
(3) The identification of any abuses or irregularities regarding use of
the fund.
NOW, THEREFORE, BE IT RESOLVED BY THE MEMBERS OF THE ONE HUNDRED NINTH
LEGISLATURE OF NEBRASKA, SECOND SESSION:
1. That the Revenue Committee of the Legislature shall be designated to
conduct an interim study to carry out the purposes of this resolution.
2. That the committee shall upon the conclusion of its study make a report
of its findings, together with its recommendations, to the Legislative Council
or Legislature.
LR474
2026
LR474
2026
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