Bill Summary – FastDemocracy

LB27                                                                                LB27
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                              LEGISLATURE OF NEBRASKA
                           ONE HUNDRED SIXTH LEGISLATURE
                                   FIRST SESSION
                         LEGISLATIVE BILL 27
       Introduced by Kolterman, 24.
       Read first time January 10, 2019
       Committee: Education
   A BILL FOR AN ACT relating to community colleges; to amend sections
       77-3442, 85-1402, 85-1517, 85-1520, 85-1521, and 85-1535, Reissue
       Revised Statutes of Nebraska; to change provisions relating to tax
      levies as   prescribed;   to harmonize provisions;   to repeal the
      original sections; and to declare an emergency.
  Be it enacted by the people of the State of Nebraska,
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         Section 1. Section 77-3442, Reissue Revised Statutes of Nebraska, 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
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   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.
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        (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 20 U.S.C.
   7701 et seq. Title VIII of Public Law 103-382, as such sections title
  existed on January 1, 2019 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 20 U.S.C. 7701 et seq. Title
  VIII of Public Law 103-382, as such sections title existed on January 1,
  2019 September 1, 2001.
        (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 elementary learning center 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 elementary learning center employees.
        (3) For each fiscal year, community college areas may levy as the
  levies provided in subdivisions (2)(a) through (c) of section 85-1517, in
  accordance with the provisions of such subdivisions. A community college
  area may exceed the amounts authorized 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
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   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 Department of Natural Resources 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
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   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.
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      (8) Counties may levy or authorize a maximum levy of fifty cents per
  one 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
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   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) for any rural or suburban fire protection district that
   had a levy request pursuant to section 77-3443 in the previous year, 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 the previous year.
         (11) 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, and (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 are not included in the levy limits established by this
   section.
          (12) 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 exce